3. Although some MD&A text (e.g., text pertaining to the entity mission, organizational structure, and A-136, Section II.2.1 long-term performance goals) might not vary significantly from year to year, other text (e.g., text summarizing financial results) may vary significantly. 4. The MD&A should reflect a joint effort of the CFO, Performance Improvement Officer (PIO), program A-136, Section II.2.2 offices, and offices responsible for performance reporting. 5. The MD&A should state when and where the APR and the SPFI (if produced) will be available to the A-136, Section II.2.3 public. 6. The MD&A may state that the entity has chosen to produce an AFR and an APR and will include A-136, Section II.2.3 its FY 2018 APR with its Congressional Budget Justification and will also post it on the entity’s website, identifying the date it is scheduled to be posted. 7. The reporting entity should briefly discuss its mission(s), major programs (as defined by management A-136, Section II.2.4 and reflected on the SNC), and organizational structure. The description of the reporting entity should include any consolidated or disclosure entities as defined in SFFAS 47, Reporting Entity. The MD&A may discuss each major program identified on the SNC and could include for each major program a summary of key risks, mitigation strategies, and any significant changes in financial and non-financial performance. 8. The MD&A should describe the performance measurement process. entity’s 9. The MD&A should include a narrative description and/or pictorial display of the various levels in the performance management structure.
3. Although some MD&A text (e.g., text pertaining to the entity mission, organizational structure, and long-term performance goals) might not vary significantly from year to year, other text (e.g., text summarizing financial results) may vary significantly. A-136, Section II.2.1 4. The MD&A should reflect a joint effort of the CFO, Performance Improvement Officer (PIO), program offices, and offices responsible for performance reporting. A-136, Section II.2.2 5. The MD&A should state when and where the APR and the SPFI (if produced) will be available to the public. A-136, Section II.2.3 6. The MD&A may state that the entity has chosen to produce an AFR and an APR and will include its FY 2018 APR with its Congressional Budget Justification and will also post it on the entity’s website, identifying the date it is scheduled to be posted. A-136, Section II.2.3 7. The reporting entity should briefly discuss its mission(s), major programs (as defined by management and reflected on the SNC), and organizational structure. The description of the reporting entity should include any consolidated or disclosure entities as defined in SFFAS 47, Reporting Entity. The MD&A may discuss each major program identified on the SNC and could include for each major program a summary of key risks, mitigation strategies, and any significant changes in financial and non-financial performance. A-136, Section II.2.4 8. The MD&A should describe the entity’s performance measurement process. 9. The MD&A should include a narrative description and/or pictorial display of the various levels in the performance management structure.