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Identify the Major Section of the CAFR in Which Each

Question 48

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Identify the major section of the CAFR in which each element is found.

Premises:
Demographic and Economic Information
Organization Chart
Table of Contents
Statement of Net Position
Schedule of Revenues, Expenditures, and Changes in Fund Balance—Budget-to-Actual
Proprietary Funds Statement of Cash Flows
Summary of Significant Accounting Policies
Letter of Transmittal
Governmental Funds Balance Sheet
Capital Assets note disclosure
Reconciliation of Changes in Fund Balances to Changes in Net Position
Management’s Discussion and Analysis
Statement of Net Position—Component Units
GFOA Certificate of Achievement for Excellence in Financial Reporting
Statement of Fiduciary Net Position
Parks and Recreation Special Revenue Fund Balance Sheet
Changes in Net Position, Last 10 Years
Statement of Activities
Auditor’s Report
Responses:
Introductory
Financial
Statistical

Correct Answer:

Demographic and Economic Information
Organization Chart
Table of Contents
Statement of Net Position
Schedule of Revenues, Expenditures, and Changes in Fund Balance—Budget-to-Actual
Proprietary Funds Statement of Cash Flows
Summary of Significant Accounting Policies
Letter of Transmittal
Governmental Funds Balance Sheet
Capital Assets note disclosure
Reconciliation of Changes in Fund Balances to Changes in Net Position
Management’s Discussion and Analysis
Statement of Net Position—Component Units
GFOA Certificate of Achievement for Excellence in Financial Reporting
Statement of Fiduciary Net Position
Parks and Recreation Special Revenue Fund Balance Sheet
Changes in Net Position, Last 10 Years
Statement of Activities
Auditor’s Report
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