Choice "A" is correct. A comprehensive annual financial report (CAFR) includes a statistical section. A CAFR is divided into three sections;

1. Introductory

2. Financial (which includes both basic financial statements and required supplementary information as required by GASB #34)

3. Statistical

Neither the introductory section nor the statistical section is audited.Choice "c" is incorrect. The term "investment section" is not used to define CAFR sections.Choice "d" is incorrect. The term "actuarial section" is not used to define CAFR sections. Choice "b" is incorrect. The term "single audit section" is not used to define CAFR sections.