{"id":182,"date":"2018-05-04T11:04:52","date_gmt":"2018-05-04T11:04:52","guid":{"rendered":"https:\/\/preview.lsvr.sk\/pressville\/?post_type=lsvr_document&#038;p=182"},"modified":"2020-02-25T12:17:26","modified_gmt":"2020-02-25T12:17:26","slug":"comprehensive-annual-financial-reports","status":"publish","type":"lsvr_document","link":"https:\/\/preview.lsvr.sk\/pressville\/documents\/comprehensive-annual-financial-reports\/","title":{"rendered":"Comprehensive Annual Financial Reports"},"content":{"rendered":"\n<p>A Comprehensive Annual Financial Report (CAFR) is a set of U.S. government financial statements comprising the financial report of a state, municipal or other governmental entity that complies with the accounting requirements promulgated by the Governmental Accounting Standards Board (GASB). GASB provides standards for the content of a CAFR in its annually updated publication Codification of Governmental Accounting and Financial Reporting Standards. The U.S. Federal Government adheres to standards determined by the Federal Accounting Standards Advisory Board (FASAB).<\/p>\n\n\n\n<p>A CAFR is compiled by a state, municipal or other governmental accounting staff and audited by an external American Institute of Certified Public Accountants (AICPA) certified accounting firm utilizing GASB requirements. It is composed of three sections: Introductory, Financial and Statistical. It combines the financial information of fund accounting and Enterprise Authorities accounting.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Comprehensive Annual Financial Report (CAFR) is a set of U.S. government financial statements comprising the financial report of a state, municipal or other governmental entity that complies with the accounting requirements promulgated by the Governmental Accounting Standards Board (GASB).<\/p>\n","protected":false},"author":1,"template":"","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0},"lsvr_document_cat":[59],"lsvr_document_tag":[62,63],"_links":{"self":[{"href":"https:\/\/preview.lsvr.sk\/pressville\/wp-json\/wp\/v2\/lsvr_document\/182"}],"collection":[{"href":"https:\/\/preview.lsvr.sk\/pressville\/wp-json\/wp\/v2\/lsvr_document"}],"about":[{"href":"https:\/\/preview.lsvr.sk\/pressville\/wp-json\/wp\/v2\/types\/lsvr_document"}],"author":[{"embeddable":true,"href":"https:\/\/preview.lsvr.sk\/pressville\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":2,"href":"https:\/\/preview.lsvr.sk\/pressville\/wp-json\/wp\/v2\/lsvr_document\/182\/revisions"}],"predecessor-version":[{"id":603,"href":"https:\/\/preview.lsvr.sk\/pressville\/wp-json\/wp\/v2\/lsvr_document\/182\/revisions\/603"}],"wp:attachment":[{"href":"https:\/\/preview.lsvr.sk\/pressville\/wp-json\/wp\/v2\/media?parent=182"}],"wp:term":[{"taxonomy":"lsvr_document_cat","embeddable":true,"href":"https:\/\/preview.lsvr.sk\/pressville\/wp-json\/wp\/v2\/lsvr_document_cat?post=182"},{"taxonomy":"lsvr_document_tag","embeddable":true,"href":"https:\/\/preview.lsvr.sk\/pressville\/wp-json\/wp\/v2\/lsvr_document_tag?post=182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}