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1. Which of the following should not be included in the introductory section of a city's CAFR? a. Management's discussion and analysis b. Letter of
1. Which of the following should not be included in the introductory section of a city's CAFR? a. Management's discussion and analysis b. Letter of transmittal c. Government Finance Officers' certificate of achievement for excellence in financial d. Photos of city officials reporting 2. Which of the following should not be included in a city's management's discussion and analysis? a. Condensed financial information drawn from government-wide statements b. A 10-year forecast of sales tax revenues c. A discussion of the condition of the city's road system d. An explanation of the decrease during the past year in the unrestricted general-fund balance 3. A city's general-fund budget-to-actual comparisons should be included as part of a CAFR's a. Introductory section b. Notes to the basic financial statements c. Required supplementary information d. Statistical section 4. Internal service funds a. Should be pres b. Should be presented in the proprietary fund statements in a single column c. Should be presented in multiple columns (one for each major fund) in a separate set of fund ented in the governmental fund statements in a single column statements d. Need not be reported in the fund statements 5. Which of the following tables would be least likely to be found in the statistical section of a city's CAFR? a. General revenues by source-last 10 years b. Com c. Property values-last 10 years d. Salaries of ke putation of overlapping debt y government officials-last 10 years 6. Which of the following would not be reported as required supplementary information? a. Management's discussion and analysis b. Details of pension actuarial valuations c. The condition of infrastructure d. The GFOA certificate of achievement (if earned)
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