CUlorado. 5. Greenfield Sports Authority, a joint venture between Greenfie County and the Mighty Ducks Sports franchise. Required d be consid- For each of the entities listed, indicate with a Y (yes) if the entity wou considered a primary government and with an N (no) if it would not be ered a primary government. In addition, explain why you believe the e should or should not be considered a primary government 9-19. Financial Reporting. (L09-3) The GASB requires that information be re- ld ported in certain sections of the CAFR. Following is a list of items that cou appear in a CAFR report. 1. Budgetary schedules 2. Letter of transmittal 3. Legal debt limitations and debt margins 4. A description of the government's financial condition State and Local Governments 5. Property tax levy and collection information 6. Defined benefit pension plan schedules 7. Financial highlights for the fiscal year 8. Auditor's report 9. 10-year trend data 10. Notes to the financial reports Required For each of the items listed, indicate whether the item would be reported in the introductory section (I), financial section (F), financial section as MD&A (MDA), financial section as RSI (RSI), or the statistical section (S)