Transcription of Illustrative Comprehensive Annual Financial Report
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Illustrative Comprehensive Annual Financial Report
AppendixIllustrative ComprehensiveAnnual Financial ReportRELATIONSHIP OF APPENDICESThe first four appendices illustrate the preparation of a Comprehensive Annual Financial Report (CAFR) pre-pared in conformity with the authoritative guidance issued by the Governmental Accounting StandardsBoard (GASB) and the requirements of the Government Finance Officers Association s Certificate ofAchievement for Excellence in Financial Reporting Program. Illustrative journal entries (Appendix A).This appendix illustrates the different types of journal entriesused to collect data in the government s fund-based accounting system.
Appendix Illustrative Comprehensive Annual Financial Report RELATIONSHIP OF APPENDICES The first four appendices illustrate the preparation of a comprehensive annual financial report (CAFR) pre-
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