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A CAFR, or Comprehensive Annual Financial Report, is a set of US government financial statements for local governments that comply with the standards of the Governmental Accounting Standards Board. CAFRs are created by governments and audited by independent auditors. They consist of three sections: introductory, financial, and statistical. The introductory section provides guidance for the reader, the financial section includes basic financial statements and supplementary information, and the statistical section contains financial and statistical data to establish trends over the past ten years.
