Listed below are various statements, schedules, notes, and other elements that appear in a Comprehensive Annual Financial Report (CAFR).
A. Demographic and Economic Information
B. Organization Chart
C. Table of Contents
D. Statement of Net Position
E. Schedule of Revenues, Expenditures, and Change in Fund Balance - Budget-to-Actual
F. Proprietary Fund Statement of Cash Flows
G. Summary of Significant Accounting Policies
H. Letter of Transmittal
I. Governmental Funds Balance Sheet
J. Capital Asset note disclosure
K. Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities
L. Management's Discussion and Analysis
M. Statement of Net Position - Component Units
N. GFOA Certificate of Achievement for Excellence in Financial Reporting
O. Schedule of Employer Contributions
P. Statement of Fiduciary Net Position
Q. Parks and Recreation Special Revenue Fund Balance Sheet
R. Changes in Net Position, Last 10 Years
S. Statement of Activities
T. Auditor's Report
Requirement - Recommend that you choose one of the following requirements,
1. Identify the major section of the CAFR in which each element is found.
a. Introductory
b. Financial
c. Statistical
2. Identify the major subsection of the CAFR in which each element is found.
d. Introductory
e. Required Supplementary Information
f. Basic Financial Statements
g. Notes to the Financial Statements
h. Other Required Supplementary Information
i. Supplementary (or Other) Information
j. Statistical Section
3. List each element in the proper order that they are found in the CAFR.