1.) Governments are encouraged by GASB to publish service efforts and accomplishments (SEA) data. What is the role of auditors in attesting to SEA data?

2.) What are three types of information that must be presented/disclosed in Managements Discussion and Analysis (MD&A)? From which financial statement, if any, is each type of information derived?

3.) Under GASB standards, agency funds are excluded from the face of the government-wide financial statements. What are agency funds? Why are they not presented in the government-wide statements?

4.) How does discrete presentation differ from blending? When is each appropriate?