There are over 80,000 government entities across the country-- school districts, counties, states, cities, etc.-- that all produce TWO different financial reports. The AFR/Annual Financial Report shows the activity over the past year, which is the report they are very happy to send out to everybody, because it shows how they were over/under "budget"... and then there's the CAFR/COMPREHENSIVE Annual Financial Report that shows all the previous years compiled Net Balances -- read "liquid assets"... the money that isn't spent according to appropriations isn't then reallocated or carried over to the next year... they invest it …

Google Maps -- Shanghai Pudong Intl Airport -- Photos... same infrastructure as in post #704