| | Accounting Standards Framework, Implementation Guide for |
| | 0,24 | | MB | SAIs: Management Discussion and Analysis Of Financial, |
| | 47 | | stron | Performance and Other Information |
| | 6148 | | ID | INTOSAI General Secretariat - RECHNUNGSHOF |
| | 2003 | | rok |
| | TABLE OF CONTENTS |
| | Page |
| | Preface 2 - 3 |
| | Introduction 5 - 6 |
| | Section 1 - Purpose of the Management Discussion and Analysis 8 - 9 |
| | Section 2 - Objectives of the Management Discussion and Analysis |
| | (Including illustrative examples) |
| | Introduction 11 |
| | Mission and Organization Structure Information 12 - 15 |
| | Mission Statement 12 |
| | Major Programs, Functions and Activities 12 |
| | Organization Structure 14 |
| | Operating Environment 15 |
| | Financial Information 16 - 27 |
| | Financial Highlights 16 |
| | Financial Condition 22 |
| | Sources of Financing- Taxes and Other Receipts 25 |
| | Financing Provided by Debt and Related Debt - |
| | Management Activities 27 |
| | Performance Information 28 - 35 |
| | Focus on Results and Achievements 29 |
| | Present in Context of Expectations 33 |
| | Relate Costs to Results 35 |
| | Governance Information 37 - 42 |
| | Systems and Controls 37 |
| | Compliance with Legal Requirements 39 |
| | Budget to Actual Comparisons 40 |
| | Forward Looking Information 41 - 42 |
| | Attachments 1 – Sources for Additional Information and Examples 43 - 46 |
| | 2 – Illustrative Accountability Report Table of Contents 47 |