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RESOLUTION No. 28256 A RESOLUTION TO MAKE CERTAIN FINDINGS RELATING TO THE 1400 CHESTNUT, LLC PROJECT, TO DELEGATE CERTAIN AUTHORITY TO THE HEALTH, EDUCATIONAL, AND HOUSING FACILITY BOARD, AND TO
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A comprehensive annual financial report (CAFR) is a detailed presentation of a government's financial condition. It includes the financial statements, notes to the financial statements, and other supplementary information, providing a comprehensive overview of the government's finances.
State and local governments, including municipalities, counties, and special districts, are generally required to file a CAFR. Entities that operate under governmental accounting standards must comply with this requirement.
To fill out a CAFR, a governmental entity must gather financial data, prepare financial statements, ensure compliance with accounting standards, and include a management discussion and analysis. It often requires collaboration among various departments and auditors.
The purpose of a CAFR is to provide a transparent view of a government's financial status, enhance accountability, assist in financial decision-making, and inform stakeholders about the results of operations.
A CAFR must include three main sections: the introductory section, the financial section (including financial statements and notes), and the statistical section. Key information includes assets, liabilities, revenues, expenditures, and a management discussion.
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