The CAFR consists of three sections: Introductory, Financial and Statistical.  The Financial section presents the entity’s basic financial statements as well as notes to the statements and independent auditors’ report.

FINANCIAL Section

Auditor’s Report Management’s Discussion & Analysis Basic Financial Statements Government-Wide Financial Statements Statement of Net Assets Statement of Activities Fund Financial Statements Governmental Funds Balance Sheet Statement of Revenues, Expenditures, and Changes in Fund Balances Reconciliation to Government-Wide Statements Proprietary Funds Statement of Net Position Statement of Revenues, Expenses, and Changes in Net Position Reconciliation to Government-Wide Statements (if applicable) Statement of Cash Flows (using the direct method) Fiduciary Funds (and similar component units) Statement of Fiduciary Net Assets Statement of Changes in Fiduciary Net Position Discretely Presented Component Units Fund Financial Statements as Required Supplemen

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