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1、FINANCIALMANAGEMENTFORGEORGIALOCALUNITSOFADMINISTRATIONDateIssuedEffectiveDateSectionTitle:October21,1992July1,1992IIFinancialReportingRevisionNo.DateRevisedChapterTitle:1August200822EComprehensiveAnnualFinancialReportNATUREANDPURPOSETheGovernmentalAccountingStandardsB
2、oard's2011CodificationofGovernmentalAccountingandFinancialReportingStandards(2011GASBCodification),Section2200.101,providesthat"everygovernmentshouldprepareandpublish,asamatterofpublicrecord,acomprehensiveannualfinancialreport(CAFR)..."NeitherGeorgiastatutesnortheGeorg
3、iaDepartmentofAuditsrequireLUAstoprepareCAFRseventhoughsomehavechosentodoso(e.g.,CobbCounty,MariettaCity).TheCAFRgenerallycontainsthreedistinctsections:introductory,financialandstatistical.Thesesectionsmaybesupplementedbycertainspecializedsectionsastheneedarisessuchast
4、hesingleauditsection(seeSection22I).IntroductorySectionTheintroductorysection(andrelatedfrontmatter)isthefirstsectionofaCAFR.ItisintendedtofamiliarizethereaderwiththeorganizationalstructureoftheLUA,thenatureandscopeoftheservicesitprovides,andasummaryofanLUA'sfinanciala
5、ctivitiesandthefactorsthatinfluencetheseactivities.Someoftheintroductorysectionmaterialissubjectiveinnatureincontrasttotherelativelyobjectiveinformationreportedinthefinancialandstatisticalsections.Theintroductorysectionalsoincludesfuture-orientedpredictiveinformationsu
6、chaseconomicforecastsanddiscussionsoffutureinitiatives.Becauseofthesubjectiveandpredictivenatureoftheintroductorysectionmaterial,ordinarilyitisexcludedfromthescopeoftheindependentauditor'sexamination.Thissectionincludesthefollowing:·Reportcoverandtitlepage.II-22E-12·Ta
7、bleofcontents-ThereportshouldhaveasingletablethatliststhevariousstatementsandschedulesincludedintheCAFR,brokendownbylocationintheintroductory,financial,andstatisticalsections.Inaddition,thetableofcontentsalsomakesitclearthatthenotestothefinancialstatementsareanintegral
8、partofthebasicstatements.·Letteroftransmittal.Governmentsareencouragedtoinclude,inthissection,othermaterialdeemedappr
