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The introduction section of the Comprehensive Annual Financial Report (CAFR) serves to establish the context for the financial information presented in the report. Its primary purpose is to provide an overview of the local economic conditions and the government's long-term strategic planning. This section typically includes a narrative that can cover economic factors affecting the financial health of the jurisdiction, significant financial management initiatives, and future objectives. Such information is essential for stakeholders who need to understand the broader environment in which the finances and operations are taking place.

While other sections of the CAFR focus on detailing financial operations, summarizing fund positions, and presenting supplementary information, the introduction specifically shines a light on the local economy and long-term planning efforts, setting the stage for the more technical financial data that follows.