The Federal Accounting Standards Advisory Board issues Technical Bulletin 2002-2, Disclosures Required by Paragraph 79(g) of SFFAS 7, Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting ( www.fasab.gov/pdf/tb20022.pdf ). The bulletin explains to users, preparers and auditors what disclosures a federal financial reporting entity should make to comply with Statement 7 when issuing financial statements for a given fiscal year before the U.S. government publishes the actual amounts for that period.