ACC 410 WK 4 Assignment 1 - Financial Statement Audit Report Review

ACC 410 WK 4 Assignment 1 - Financial Statement Audit Report Review

ACC 410 WK 4 Assignment 1 - Financial Statement Audit Report Review

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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 (3-4) page paper in which you:
1. 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.
2. 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.
3. 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.
4. 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.

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