A government's comprehensive annual financial report (CAFR) is divided into three main sections. The statements, schedules, tabl
es, and other types of data that follow are found in the annual report of a typical municipality. For each of these items indicate whether it would be found in the: • Introductory section • Financial section • Statistical section If the item would be found in the financial section, then specify whether it would be included in: • The management's discussion and analysis (MD&A) • The basic financial statements • Required supplementary information other than the MD&A • Combining statements and schedules
1. A balance sheet of nonmajor special revenue funds
2. A certificate of achievement for excellence in financial reporting
3. Data on general revenues, by source, for the past 10 years
4. The letter of transmittal
5. The MD&A
6. A government-wide statement of activities
7. The total unfunded actuarial liability of its pension plan for the past three years
8. Data on property tax collections for the past 10 years
9. A statement of revenues, expenses, and changes in net assets for the city's utility fund (one of two major fund proprietary funds)
10. A statement comparing budgeted and actual revenues and expenditures for a special revenue fund
11. A statement of cash flows for a nonmajor enterprise fund
1. A balance sheet of nonmajor special revenue funds
2. A certificate of achievement for excellence in financial reporting
3. Data on general revenues, by source, for the past 10 years
4. The letter of transmittal
5. The MD&A
6. A government-wide statement of activities
7. The total unfunded actuarial liability of its pension plan for the past three years
8. Data on property tax collections for the past 10 years
9. A statement of revenues, expenses, and changes in net assets for the city's utility fund (one of two major fund proprietary funds)
10. A statement comparing budgeted and actual revenues and expenditures for a special revenue fund
11. A statement of cash flows for a nonmajor enterprise fund
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