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HARDIN COUNTY WATER DISTRICT No. 1 Radcliff, Kentucky ___ FINANCIAL STATEMENTS December 31, 2022, CONTENTS Independent Auditors\' Report ....................................................................................................................
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An Annual Comprehensive Financial Report (ACFR) is a detailed presentation of a government entity's financial condition, including all financial activities for the fiscal year, and providing a thorough overview of its financial performance.
Typically, state and local government entities are required to file an ACFR. This includes municipalities, counties, and any governmental organization that utilizes public funds.
To fill out an ACFR, government entities must gather financial data for the fiscal year, complete standardized sections regarding financial statements, notes, management discussion and analysis, and ensure compliance with accounting principles such as GAAP.
The purpose of an ACFR is to provide transparency and accountability to the public regarding financial operations, to assist users in making informed financial decisions, and to offer a complete overview of the entity's financial status.
An ACFR must include financial statements, notes to the financial statements, management discussion and analysis, and supplementary information such as budget comparisons, statistical data, and details about financial policies.
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