Required Supplementary Information (RSI) is required to report infrastructure assets and details of your rating system. (RSI is also required for those agencies using the modified approach). This demonstrates whether resources were obtained and used in accordance with the government's legally adopted budget. Agencies using the modified approach should include a discussion of guidelines to report infrastructure assets as set forth earlier in Financial Statements

The disclosure should also include factors that significantly affect trends in the information reported in the required schedules, such as changes in:

•the measurement scale
•the basis for the condition measurement
•the condition assessment methods

If there is a change in condition level, an estimate of the effect of the change on the estimated amount to maintain and preserve those assets for the current period should also be disclosed.

Note: Reporting for special-purpose governments engaged only in business-type activities (such as utilities) should submit financial statements, MD&A and other RSI.