A report issued by a governmental entity that includes the entity's audited statements for the fiscal year as well as other information about the entity. Such report must meet specific standards established by the Government Finance Officers Association in order to be considered a comprehensive annual financial report. Compare: AUDITED STATEMENT.
The official annual report for the State of Oklahoma . It includes five combined statements for each individual fund and account group prepared in conformity with GAAP. It also includes supporting schedules necessary to demonstrate compliance with finance-related legal and contractual provisions, extensive introductory material, and a detailed Statistical Section.
The official annual financial report of the state encompassing all funds and component units of the state. It includes an introductory section, management's discussion and analysis (MD&A), basic financial statements, required supplementary information other than MD&A, combining and individual fund statements, schedules, and a statistical section.
The official annual financial report of the State published by the Department of Management and Budget in accordance with section 23 of Article IX of the Michigan Constitution of 1963.
A governmental financial report which contains the basic financial statements and supplementary financial information. The Office of the State Controller prepares and issues a Comprehensive Annual Financial Report for the State of North Carolina each year.
The official annual financial report for the City. It includes combined statements and basic financial statements for each individual fund and account group prepared in conformity with Generally Accepted Accounting Principles (GAAP).
A financial report that encompasses all funds and component units of the government. The CAFR should contain (a) the basic financial statements and required supplementary information, (b) combining statements to support columns in the basic financial statements that aggregate information from more than one fund or component unit, and (c) individual fund statements as needed. The CAFR is the governmental unit's official annual report and also should contain introductory information, schedules necessary to demonstrate compliance with finance-related legal and contractual provisions, and statistical data.