Required Supplementary Information (RSI) Other Than MD&A

Free CPA BAR (Business Analysis & Reporting) lesson in State and Local Governments. 20 min read, ~2,958 words.

RSI is required by GAAP but unaudited; auditors apply limited procedures (inquiries, analytical procedures), not substantive testing. Budgetary comparison schedules present original budget, final budget, and actual results for the general fund and each major special revenue fund with a legally adopted budget. Pension RSI includes the schedule of changes...

What this lesson covers

• Content
• Example 1
• Example 2
• Common Mistakes
• Check Your Understanding
• Exam Shortcuts

Learning objectives

• III.A8

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