Governmental

(SEAL)

(Your Name)

ACC 381.01 Governmental and Not-for-Profit Accounting

(date)

TABLE OF CONTENTS

Introductory Section: Page Number

Your Government……………………………………………………………………………………………..

History of Your Government……………………………………………………………………………..

Fiscal Year…………………………………………………………………………………………………………

Independent Auditor……………………………………………………………………………………….

Governmental Reporting Entity………………………………………………………………………

Major Funds ……………………………………………………..….……………………………………..

Analysis of Financial Condition:

Summary of Financial Condition………………………………………………………………………..

Financial Ratios…………………………………………………………………………………………………

Analysis of Revenues and Revenue Sources………………………………………………………

Analysis of Reserves…………………………………………………………………………………………

Analysis of Expenditures and Expenses…………………………………………………………….

Analysis of Debt Burden …………………………………………………………………………………..

Opinion on Financial Condition of Government………………………………………………….

Attachments:

Major Funds Worksheet……………………………………………………………………………………

Financial Ratios Worksheet……………………………………………………………………………….

Introductory Section

(Your Government)

History of (Your Government)

Fiscal Year

Independent Auditor

(Introductory Section of CAFR)

Governmental Reporting Entity

(Note 1 to Financial Statements)

Major Funds

(Note 1 to Financial Statements. Add separate sheet with major funds calculation.)

Analysis of Financial Condition

Summary of Financial Condition (Managements’ Discussion and Analysis)

Financial Ratios (Add separate sheet)

Analysis of Revenues and Revenue Sources

Analysis of Reserves

Analysis of Expenditures and Expenses

Analysis of Debt Burden (Statistical Section of CAFR)

Opinion on Financial Condition of Government

Attachments

Major Funds Worksheet

Financial Ratios Worksheet

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