Assignment 1: Financial Statement/Audit Report Review

Write a three- to five-page paper in which you do the following:

Compare and contrast the Comprehensive Annual Financial Report (CAFR) of the selected local government entity with the government entity identified in the Week 1 homework. In your comparison, include the following: 

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The publication method of the CAFR;
Audit and budget information in the CAFR;
The type of audit report issued; and
The existence or nonexistence of an internal audit function within the government entity.

Prepare the analysis for the selected local government entity, including information on the introduction, financial section, and statistical section prepared in the Continuing Problem CAFR from Chapter 2. 
Analyze the methods used by the selected local government entity in comparing the budget-to-actual reports. Your analysis should include an evaluation of the basis of accounting used for the budget and financial statements.
Analyze the sources of revenue for the selected local government. Your analysis should include information on both governmental and business-type activities of the government. In your report, be sure to examine the following:

Property taxes and how they are accounted for;
Other sources identified as primary revenue for the entity;
Deferred revenue;
Year-to-year variations in the tax levels of income;
Various management discussion and analysis items of note; and
Information about the general fund.

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