GASB required 4 types of supplementary information. They are pension schedules, public entity risk pool schedules, budgetary comparison schedule and modified approach for reporting schedules. Pension schedules depends on nature of plans. Public entity risk pool schedules provides information regarding revenues and claims development when government is a sponsor. Budgetary comparison schedules provides information on general and all major funds for which government has legally adopted a budget. Schedules reflecting conditions of government infrastructure and actual expenditure for maintaining government infrastructure is provided when government uses modified approach for reporting infrastructure.
