WASHINGTON — The Governmental Accounting Standards Board on Tuesday will propose that state and local governments report five-year projections of cash inflows, outflows, and future financial obligations as supplementary information, following the notes to their financial statements.

GASB’s proposal, which if adopted would have to be followed by governments seeking clean audit opinions, comes after analysts, rating agencies, legislators, and investors have expressed concern about their inability to determine from publicly available financial reports whether state and local governments are on financially sustainable paths.

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