There will probably never be a time that financial statements, like Comprehensive Audited Financial Reports (CAFRs) and Annual Financial Reports (AFRs), are going to be as exciting as the New York Times latest bestseller. They are usually long documents and can be a little intimidating at first. However, a good financial statement is full of important information that can describe the financial well-being and sustainability of a utility. This blog post is a suggested guide to highlight a few important components of financial statements and why they should be included in each CAFR and AFR.
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