Financial Statements / Audit Report Review
Assignment : Financial Statement / Audit Report Review Due Select a local government in your state and review the financial statements and audit report for the county or municipality. The financial statements of the government selected should have at least three funds. Write a three to four 2-3 page paper in which you: Analyze the method of accounting used for the general fund and all other funds in existence by the government. Evaluate the reasoning for the use of the method of accounting for each of the funds as required by GAASB.
Assess the application and compliance of GASB Statement 34, Basic Financial Statements and Management Decisions and Analysis for State and Local Governments to each of the funds. Evaluate management’s discussion and analysis (MD&A). In your evaluation, analyze the significant information in the MD&A and how the information contributed to the clarity of the financial statements. From your analysis of financial statements, identify and analyze information that should be included in the statements. Determine whether the entity’s financial position improved or deteriorated during the reporting period. Speculate on the causes from your review of the financial statements. Your assignment must follow these formatting requirements: Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions. Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length. The specific course learning outcomes associated with this assignment are: Evaluate the financial reporting of state and local governments and assess the reporting requirements in accordance with governmental accounting standards board (GASB). Use technology and information resources to research issues in government and not-for-profit accounting. Write clearly and concisely about government and not-for-profit accounting using proper writing mechanics.
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