Listed Below Are Various Statements, Schedules, Notes, and Other Elements

question 2

Essay

Listed below are various statements, schedules, notes, and other elements that appear in a Comprehensive Annual Financial Report CAFR.
A. Demographic and Economic Information
B. Organization Chart
C. Table of Contents
D. Statement of Net Position
E. Schedule of Revenues, Expenditures, and Change in Fund Balance - Budget-to-Actual
1. Identify the major section of the CAFR in which each element is found.
a. Introductory
b. Financial
c. Statistical
2. Identify the major subsection of the CAFR in which each element is found.
a. Introductory
b. Required Supplementary Information
c. Basic Financial Statements
d. Notes to the Financial Statements
e. Other Required Supplementary Information
f. Supplementary or Other Information
g. Statistical Section
3. List each element in the proper order that they are found in the CAFR.
A. Demographic and Economic Information
B. Organization Chart
C. Table of Contents
D. Statement of Net Position
E. Schedule of Revenues, Expenditures, and Change in Fund Balance - Budget-to-Actual
F. Proprietary Fund Statement of Cash Flows
G. Summary of Significant Accounting Policies
H. Letter of Transmittal
I. Governmental Funds Balance Sheet
J. Capital Asset note disclosure
K. Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities
L. Management's Discussion and Analysis
M. Statement of Net Position - Component Units
N. GFOA Certificate of Achievement for Excellence in Financial Reporting
O. Schedule of Employer Contributions
P. Statement of Fiduciary Net Position
Q. Parks and Recreation Special Revenue Fund Balance Sheet
R. Changes in Net Position, Last 10 Years
S. Statement of Activities
T. Auditor's Report

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Definitions:

Reciprocal Inhibition

A psychological principle where the induction of a response incompatible with anxiety automatically leads to the reduction of anxiety.

Counterconditioning

A behavioral therapy technique where a negative or unwanted response to a stimulus is replaced with a positive one.

Adaptive Disclosure Treatment

A therapeutic approach designed for combat veterans that focuses on openly discussing combat experiences and moral injuries.

Cognitive Restructuring

A therapeutic process that aims to challenge and change unhealthy thought patterns to more rational, adaptive ones.