<prompt> Translate the following text to EnglishUamuzi wa habari muhimu zaidi ya kuwasilishwa unapaswa kufanywa na mtengenezaji; hata hivyo, kuripoti kwa ngazi ya chombo lazima kuwa maalum zaidi kuliko kwa ngazi ya serikali nzima.  <response>: The determination of the most relevant information to be presented should be made by the preparer; however, reporting at the entity level shall be more specific than at the governmentwide level. 