The comprehensive annual financial report (CAFR) is prepared by every governmental entity. Below is a listing of the items in the CAFR. Place them in the proper order by numbering them in the space provided. (Assign a numeral from 1 to 12 (i.e., "1", "2") in each indicated cell.)
Balance sheet - governmental funds | |
Management’s discussion and analysis (MD&A) | |
Required supplementary information (other than MD&A) | |
Government-wide statement of activities | |
Statement of revenues, expenses, and changes in net position - proprietary fund | |
Reconciliation of the balance sheet of governmental funds to the statement of net assets, governmental activities | |
Notes to financial statements | |
Reconciliation of the statement of revenues, expenditures, and changes in fund balance to the statement of activities, governmental activities | |
Statement of net position - proprietary funds | |
Statement of revenues, expenditures, and changes in fund balances - governmental funds | |
Statement of cash flows | |
Government-wide statement of net position |
Solution:-
4 | Balance sheet - governmental funds |
1 | Management’s discussion and analysis (MD&A) |
12 | Required supplementary information (other than MD&A) |
3 | Government-wide statement of activities |
9 | Statement of revenues, expenses, and changes in net position - proprietary fund |
5 | Reconciliation of the balance sheet of governmental funds to the statement of net assets, governmental activities |
11 | Notes to financial statements |
7 | Reconciliation of the statement of revenues, expenditures, and changes in fund balance to the statement of activities, governmental activities |
8 | Statement of net position - proprietary funds |
6 | Statement of revenues, expenditures, and changes in fund balances - governmental funds |
10 | Statement of cash flows |
2 | Government-wide statement of net position |
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