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TI-LE CAFR'S STATISTICAL SECTION <br /> The National council on Governmental Accounting (NCGA) has long reem- <br /> " mended that every governmental unit prepare and publish a comprehensive <br /> annual financial report (CAFTO covering all of its funds and financial <br /> transactions during the year. The CAFR contains separate Introductory, Fin- <br /> uncial, and Statistical Sections. The Statistical Section is intended to <br /> provide CAFR users with a broader and deeper perspective on the financial <br /> affairs of the reporting govermnent than is provided in its Introductory <br /> Section letter et' transmittal and Financial Section-financial statements <br /> and supporting schedules., <br /> Statistical Section tables differ frem Financial Section presentations <br /> in that they usually cover more than two fiscal years and may present non- <br /> , accounting data. In contrast to Financial Section information, therefore% <br /> Statistical Section data are not usually susceptible to independent audit. <br /> - -Statistical tables reflect social and economic data, financial trends and" <br /> the fiscal cuOacity of the government. <br /> • <br /> In its 1979 Statement 1, Governmental Accountin and FinancialaR1 <br /> Princi les,1 the NCGA made certain changes in the recomnended Statistical <br /> Section contents previously set forth in its 1968 Governmental Accountin <br /> Auditin and Financial Re ortin:2 (GAAFR). This article discus.Ses those <br /> changes and provides illustrations of the new statistical tables recommended <br /> in Statement 1.„ <br /> Tables Reconmended in Statement 1 <br /> On page 24 of Statement 1, the NCGA recommend_s the following fifteen <br /> tables for the CAFR's Statistical Section: <br /> • <br /> MEMMMOIMMUMW <br />