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Analyze the local government ACFR for the types of budgets the local government maintains.

January 29, 2023
Accounting homework help
Christopher R. Teeple

 

Week 4 – Assignment: Financial Reporting Review of Local Government

Overview

The Governmental Accounting Standards Board (GASB) has established accountability as the cornerstone of financial reporting for governments. Accountability, as defined by GASB, includes budgetary and fiscal compliance. In this assignment, you will explore a local government’s Annual Comprehensive Financial Report (ACFR) for the elements of the ACFR and how those elements are incorporated by a local government.Your professor will assign a local government ACFR for use in this assignment.

Instructions

Write a 3–5 page paper in which you address the following:

  1. Analyze the local government ACFR for the types of budgets the local government maintains. Provide at least three different budget types maintained by the local government and an example of what each controls.
  2. Analyze the Management Discussion and Analysis for at least three assertions made by management as to their budgetary and fiscal compliance. Provide an example of each of the three assertions you analyzed.
  3. Analyze the Budget-to-Actual reports in the local government ACFR for at least three indications of budgetary and fiscal compliance, such as significant or non-significant variances. Provide the implication for the local government of each of the three indications.
  4. Analyze the local government ACFR for at least three local government finance-related legal or contractual requirements. Provide an example of each of the three requirements.
  5. Use at least three quality sources to support your writing. Choose sources that are credible, relevant, and appropriate. Cite each source listed on your source page at least one time within your assignment. For help with research, writing, and citation, access the library or review library guides.

This course requires the use of Strayer Writing Standards. For assistance and information, please refer to the Strayer Writing Standards link in the left-hand menu of your course. Check with your professor for any additional instructions.The specific course learning outcome associated with this assignment:

  • Analyze the financial reporting of a local government for specific indications of budgetary and fiscal compliance.

Assignment 1 Requirements Explained Winter 2023.docx

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