The City of Bend Comprehensive Annual Financial Report (CAFR) provides financial, economic, demographic and statistical information. As required under professional accounting guidelines, the City implemented GASB Statement No. 34 in fiscal year 2003. Under this new reporting model, new financial statement formats and required supplementary information have been prepared. Please refer to the Management's Discussion and Analysis and the footnotes to the basic financial statements for more information concerning this major change to how the City presents its financial information
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