The PAR includes all of the following elements EXCEPT the

Comprehensive Detailed Explanation:

The Performance and Accountability Report (PAR) is a consolidated report that federal agencies are required to submit. It typically includes:

Agency Head’s Message

Performance Section (performance goals/results)

Financial Section (financial statements, audit report, notes)

Other Accompanying Information (e.g., improper payments, internal control reports)

There is no “demographic section” required or defined in the structure of a PAR.

Relevant References:

OMB Circular A-136 – Financial Reporting Requirements

GPRA Modernization Act of 2010

CFO Act of 1990

Answer: D. demographic section