The financial section of a CAFR includes:

a)MD&A and other RSI.

b)Statistical section.

c)Letter of transmittal.

d)GFOA certificate of achievement.

Fund financial statements include which of the following for a governmental fund?

a)Statement of net position and statement of changes in net position.

b)Statement of net position, statement of changes in net position, and statement of cash flows.

c)Balance sheet; statement of revenue, expenditures, and changes in fund balance; and statement of cash flows.

d)Balance sheet; and statement of revenue, expenses, and changes in fund balance.