Which of the following is NOT a required disclosure in the SSAP?

The option regarding summary financial information on related organizations is not a required disclosure in the Statement on Standards for Accounting and Financial Reporting (SSAP). The SSAP primarily focuses on the necessary information that must be included in the financial statements of a reporting entity, particularly concerning component units, which are separate legal entities for which the primary government is financially accountable.

The requirement for a description of component units, a discussion on obtaining separate financial statements for these units, and a discussion of the criteria for their inclusion all pertain to transparency and accountability within the financial reporting framework. These disclosures ensure that users of the financial statements have a comprehensive understanding of the financial relationships and structures involving the reporting entity and the associated component units.

On the other hand, while summary financial information on related organizations can be useful for assessing the full scope of an entity's financial interactions, it is not mandated by the SSAP. This reflects the specific focus of the SSAP on component units and their impact on the financial reporting entity, rather than broader external relationships.