Where may the "traceability" requirement for the proprietary fund statement of cash flows be fulfilled?

The traceability requirement for the proprietary fund statement of cash flows is fulfilled through information presented on the face of the statement of cash flows as well as the face of the statement of position. This requirement ensures that the cash flow information can be traced back to the underlying transactions reflected in the financial statements.

When it comes to the statement of cash flows, it directly displays how cash is generated and used during a fiscal period, presenting a clear picture of the inflows and outflows. It enables users to trace where the cash originates and how it is spent or saved.

Additionally, the statement of position, which outlines the financial standing of the proprietary fund at a specific point in time, provides essential context about the assets, liabilities, and equity. This can also relate back to cash flows, as changes in position can be impacted by cash activities.

While notes to the financial statements offer further explanations and details that might assist in understanding cash flows, the primary traceability requirement is more aligned with the financial statements themselves, which provide the structured format required for this traceability. Thus, fulfilling the traceability requirement through either the face of the statement of cash flows or the face of the statement of position is entirely appropriate.