Listed Below Are Various Statements, Schedules, Notes, and Other Elements $\underline{\text{Requirement }}$

Essay

Listed below are various statements, schedules, notes, and other elements that appear in a Comprehensive Annual Financial Report (CAFR).
A. Demographic and Economic Information
B. Organization Chart
C. Table of Contents
D. Statement of Net Position
E. Schedule of Revenues, Expenditures, and Changes in Fund Balance-Budget-to-Actual
F. Proprietary Funds Statement of Cash Flows
G. Summary of Significant Accounting Policies
H. Letter of Transmittal
I. Governmental Funds Balance Sheet
J. Capital Assets note disclosure
K. Reconciliation of Changes in Fund Balances to Changes in Net Position
L. Management's Discussion and Analysis
M. Statement of Net Position-Component Units
N. GFOA Certificate of Achievement for Excellence in Financial Reporting
O. Statement of Fiduciary Net Position
P. Parks and Recreation Special Revenue Fund Balance Sheet
Q. Changes in Net Position, Last 10 Years
R. Statement of Activities
S. Auditor's Report

$\underline{\text{Requirement }}$ - Recommend that you choose one of the following requirements,
1. Identify the major section of the CAFR in which each element is found.
a. Introductory
b. Financial
c. Statistical

2. Identify the major subsection of the CAFR in which each element of the financial section is found.
a. Basic Financial Statements
1. Government-wide financial statements
2. Fund financial statements
3. Notes to the financial statements
b. Required Supplementary Information (RSI)
c. Other Supplementary Information (OSI)

3. List each element in the proper order that they are found in the CAFR.