The comprehensive annual financial report (CAFR) of a governmental reporting entity should contain a statement of revenues, expenditures, and changes in fund balances for:
|
|
Governmental Funds |
Proprietary Funds |
|
a. |
Yes |
No |
|
b. |
Yes |
Yes |
|
c. |
No |
Yes |
|
d. |
No |
No |