Chapter 18 - Governmental Entities: Special Funds and Government-Wide Financial Statements 18-7 C18-4 Becoming Familiar With a Local Government’s Comprehensive Annual Financial Report (CAFR) ( Note to the instructor: Most local governments now produce a comprehensive annual financial report. You might select the local city or county in which the university is located or a large city close to the university town. Printed copies of the CAFR may be obtained directly from that governmental entity and you could place these copies on reserve in your university library for use by your students. Alternatively, many governments now provide their CAFRs online. A Google web search using “CAFR” and the name of your city, county or state will show if your selection provides an online copy of its CAFR. Or, you may do a Google search using “CAFR” and then select one of the government units that provide an online copy of its CAFR and then provide that link to your students or insert that link into your online syllabus.) a.
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Generally Accepted Accounting Principles, Comprehensive annual financial report, CAFR