Financial statements of a government not-for-profit organization normally include:
Statement of Financial Position
Statement of Operations
Statement of Changes in Net Assets (can be combined with the Statement of Operations)
Statement of Remeasurement Gains and Losses2
Statement of Cash Flows
All statements are required to be presented with equal prominence.
Notes and supporting schedules which the financial statements are cross-referenced to are an integral part of the financial statements. The same does not apply to information set out in other material attached to or submitted with the financial statements.