public, being beyond all but specially trained accountants and finance professionals. …The study methodology has three parts: a descriptive analysis of sample documents; a survey of finance directors …. The CAFR model needs to be simplified, organized better, and common language used. GASB, the Government Finance Officers …

-tested, and administered to a select group of county finance officers across the United States. Stratified random sampling …-tested, and administered to a select group of county finance officers across the United States. Stratified random sampling …