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Discussion(AG)

01/10/2020 Client: user_3wd25t Deadline: 3 days

  CAFR you selected, answer the below questions  


This CAFR report is on the State of Maryland.


https://www.marylandtaxes.gov/forms/CAFR/cafr2019.pdf


PLEASE ANSWER ALL QUESTIONS FULLY


APA FORMAT! PLEASE REVIEW THE ATTACHMENT BELOW.


Introductory/Financial Section


(1) Was the entity’s annual report for the previous year awarded a “certificate of achievement for excellence in financial reporting” by the GFOA?


(2) Which public accounting firm audited the financial statements? What was the auditor’s opinion on the financial statements?


(3) Did the auditor mention internal controls in their report?  Did the auditor provide an opinion on the entities internal controls?


(4) Was an organizational chart presented?  What person, group or entity was at the top of the chart? 


Governmental Funds


(1) How many Governmental Funds are presented as major funds on the financial statements?


(2) What is the total assets amount (in thousands) on the Governmental Funds balance sheet (include both major and non-major funds)?


(3) For Governmental Funds, what activity accounted for the largest source of revenue (found on the “Statement of Revenues, Expenditures and Changes in Fund Balance”)?


(4) For Governmental Funds, what activity accounted for the largest source of expenditure (found on the “Statement of Revenues, Expenditures and Changes in Fund Balance”)?


(5) Does your entity have any special revenue funds presented on the financial statements as a major Governmental Funds? 


(6) How many Governmental Funds in total (major and non major) does the city maintain?


(7) Does the city have any permanent funds?


(8) What was the Total Fund Balance on the Governmental Funds Balance Sheet (This is the sum of nonspendable, restricted, committed, assigned, and unassigned fund balances)?


Statistical Section


(1) Who was the largest employer of the entity (if this information is provided)?


(2) Please provide several additional interesting statistical data points from your CAFR.  For example, you can list the property tax rate, unemployment rate, per-capital income, etc.

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