Problem 4: Identifying where disclosures are made in a CAFR The financial section of a CAFR includes the auditor's opinion, management's discussion and Analysis (MD&A), government-wide and fund financial statements, the notes to the financial statements, required supplementary information (RSI), and combining and individual fund financial statements. Required: State where each of the following disclosures would be reported in a CAFR, using the letters A, B, C, and D for your answers. A. MD&A B. Notes C. RSI D. Combining and individual fund financial statements 1. The statement of revenues, expenditures, and changes in fund balances for the nonmajor governmental funds. 2. Disclosure of interest rate risk and credit risk related to investments made by the government. 3. A schedule which discloses the unmatured principal amounts for all general obligation bonds as of the balance sheet date. 4. The statement of cash flows for the nonmajor enterprise funds. 5. A description of each of the major governmental funds. 6. An analysis of significant changes that occurred in funds during the past year. 7. A description of a discretely presented component unit of the local government. 8. The statement of cash flows for each internal service fund.