Visit the web site of a state or local government to review its latest Comprehensive Annual Financial Report (CAFR). (You can generally start at www.statelocalgov.net, then select the government, then select the official or office most likely connected with the accounting activity.) Review the details of the General Fund financial statements, noting the captions, the inter fund transfers, the "due from" and 'due to" accounts, and the classification of fund balance. Read the notes and relate them to the subjects covered in this chapter.