The GASB requires that information be reported in certain sections of the CAFR. Following is a list of items that could appear in a CAFR report.
1. Budgetary schedules
2. Letter of transmittal
3. Legal debt limitations and debt margins
4. A description of the government’s financial condition

5. Property tax levy and collection information
6. Defined benefit pension plan schedules
7. Financial highlights for the fiscal year
8. Auditor’s report
9. 10-year trend data
10. Notes to the financial reports

Required
For each of the items listed, indicate whether the item would be reported in the introductory section (I), financial section (F), financial section as MD&A (MDA), financial section as RSI (RSI), or the statistical section (S).