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CAFR Elements

Terms in this set (31)

table of contents
introductory section
letter(s) of transmittal
introductory section
other materials deemed appropriate by management
introductory section
list of principal officials
introductory section
organization chart
introductory section
GFOA certificate of achievement for excellence in financial reporting
introductory section
auditor's report
financial section
management's discussion and analysis
financial section
government-wide financial statements
financial section
governmental funds financial statements
financial section
proprietary funds financial statements
financial section
fiduciary funds financial statements
financial section
notes to the financial statements
financial section
other required supplementary information
financial section
nonmajor governmental funds (balance sheet and statement of revenues, expenditures, and changes in fund balance)
financial section
nonmajor enterprise funds (statement of net position; statement of revenues, expenses, and changes in fund net position; and statement of cash flows)
financial section
internal service funds (statement of net position; statement of revenues, expenses, and changes in fund net position; and statement of cash flows)
financial section
trust funds (statement of fiduciary net position and statement of changes in fiduciary net position)
financial section
agency funds (statement of changes in agency fund assets and liabilities)
financial section
individual fund budgetary comparisons that aren't part of the basic financial statements
financial section
individual fund statements with prior year comparative data
financial section
individual fund statements with greater detail than combining or basic financial statements
financial section
schedules necessary to demonstrate compliance with finance-related legal and contractual provisions
financial section
schedules to present information spread throughout the statements that can be brought together and shown in greater detail
financial section
schedules to present greater detail for information reported in the statements
financial section
narrative explanations
financial section
financial trends information (information about net position, changes in net position, and governmental funds)
statistical section
revenue capacity information (information about revenue base, revenue rates, principal revenue payers, and property tax levies and collections)
statistical section
debt capacity information (information about ratios of outstanding debt, ratios of general bonded debt, direct and overlapping debt, pledged-revenue coverage, and debt limitations: legal debt margin and other debt limitation information)
statistical section
demographic and economic information (information about demographic and economic indicators and principal employers)
statistical section
operating information (information about government employees, operating indicators, and capital assets)
statistical section
THIS SET IS OFTEN IN FOLDERS WITH...