Rule: The management's discussion and analysis (MD&A) is part of required supplementary information and is meant to introduce the basic financial statements and provide an analytical overview of the government's financial activities. The MD&A may include objective analysis of current conditions, comparison of prior and current year activities and significant results reported in fund financial statements. Reconciliation of the fund financial statements is included as part of the basic financial statements, not required supplementary information. Choice "D" is correct. A reconciliation of fund financial statements and government-wide financial statements would not be included in the MD&A.Choices "c", "a", and "b" are incorrect, per the rule above.