1.Examine the CAFR

a.What information is provided in the Introductory Section?

b.What information is provided in the Financial Section? Are the financial statements audited and who audited them? Does the CAFR contain the two government-wide financial statements and seven fund statements? Does the CAFR contain a Management Discussion and Analysis and what type of information does it contain?

c.What information is provided in the Statistical Section?

2.What basis of accounting is used for the General Fund and how did you determine the basis of accounting? List the three most important revenues and expenditures for the General Fund. What proportion of revenues is derived from property taxes for the General Fund? What statements pertaining to the General Fund are presented?

3.What special revenue funds are included in the report? What statements pertaining to the special revenue funds are presented? Are there statements for the individual special revenue funds?

 

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