Statistical Tables
The third section of the CAFR is the statistical section. The statistical section provides both financial and nonfinancial information that is often very useful to investors, creditors, and other CAFR users. The statistical section presents certain information on a trend basis; that is, summary information is provided for each year in a ten-year period.
NCGAS 1 and other authoritative guidance issued by the GASB describe individual statistical tables that are included in the statistical section of the CAFR. The GAAFR provides the financial statement preparer with additional information useful in describing how these statistical schedules should be presented.
In addition to the required statistical tables, governments should also consider whether additional information should be included in the CAFR. For example, some governments disclose historical trends of individuals receiving public assistance or provide a listing of individually significant capitalized leases.
The following are the required statistical tables and a brief description of each. In cases where a table is clearly not applicable to a government, the table should be omitted from the statistical section.
Taken From : Governmental Accounting Made Easy