Using graphical presentations in government financial reports.

Governments have always included charts and graphs in their budget documents and financial reports. The Government Finance Officer Association's recommended budget practices, the issuance of the Governmental Accounting Standard Board's Statement 34, Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments, and the increasing availability of easy-to-use computer software for producing graphics all combine to promise even more graphics in future financial presentations. All too often, however, graphics seem to be included in financial presentations simply to fill a need for "pictures," without sufficient thought given to their ...