week 4
jmwashington09
- Compare and contrast the CAFRs in three categories:
- Publication method.
- The existence or non-existence of an internal audit function.
- At least two key features of the external audit information.
- Compare both the internal and external audit information presented.
- Include the publication method of the CAFR for the assigned local government entity with the governmental entity being used for your Continuing problem.
- Analyze each of the three sections of the assigned local government CAFR using the questions presented in Chapter 2 Continuing Problem as a basis:
- The CAFR includes statements that combine and report on the government’s activities from both a government-wide and a fund perspective.
- The CAFR is divided into three sections – introduction, financial, and statistical.
- Using the assigned local government CAFR, analyze each of these sections using the questions presented in the Chapter 2 Continuing problem as a basis.
- Analyze the local government methods used in the preparation of the Budget-to-Actual reports in the CAFR, including the basis of accounting used, significant variances, and other local government financial-related legal or contractual requirements.
- The Budget-to-Actual reports in the CAFR are the foundation of evaluating budgetary compliance.
- Analyze the local government CAFR, identifying at least three primary revenue sources from both governmental and enterprise funds. In your analysis, include:
- Revenue rates.
- Revenue trends.
- Whether the delay remains in the recognition of revenue.
- The statistical section is a good source of rate and trend information
- 2 years ago
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