Which section of the Comprehensive Annual Financial Report (CAFR) contains information on individual funds not reported separately?

The financial section of a Comprehensive Annual Financial Report (CAFR) is where you will find the individual fund information that is not presented separately in the basic financial statements. This section presents the overall financial position and results of operations for the entity as a whole, providing essential details about fund activities and how resources are allocated and utilized.

In this section, the individual funds may be grouped together, allowing for a consolidated view of the financial performance and position. This is important for users seeking an understanding of the entire financial landscape of the entity, as it consolidates important financial metrics and narratives. The financial section includes the government-wide financial statements, fund financial statements, and required supplementary information, functioning as core components for stakeholders analyzing fiscal reports.

The statistical section, while providing valuable supplementary information, does not contain fund level financial data. The basic financial statements focus on the entity's overall financial position and operational results, but they may not delve into the specifics of individual funds in detail. The notes to financial statements provide additional explanatory and clarifying information that support the financial statements themselves but do not specifically aggregate all fund information as a collective view. Hence, the financial section is definitively the appropriate component that encompasses the fund-level insights sought in this question.