Step I: Review

Using freely available online resources, locate and review the CAFR of the governmental entity you are assigned to (Note: I will assign the governmental entities to you in class on October 20) as well as any other demographic information. For any trend analysis, you may need to review CAFR for multiple fiscal years. You may also want to review your assigned books Chapters 9 and 10.

Step II: Prepare

Based on your review from Step I, prepare a PowerPoint presentation that covers the following questions (not necessarily in the order presented below; you can be creative in answering the similar questions into one slide). Your presentation should contain between 12 and 15 slides. Grading for the PPT presentation will be based on professionalism, creativity, and correctness of the information presented.

• What is the total expenditure reported by General Fund? What are the two major items that make up the total expenditure reported by General Fund?
• What is the fund balance reported in General Fund? What is the makeup of the fund balance reported (i.e., nonspendable, restricted, committed, assigned, and unassigned)? What items does the entity consider as Nonspendable? Restricted? Committed? Assigned?
• Present the trend in total revenue and total expenditure reported by General Fund for the last three fiscal years, including the most recent fiscal year end data.
• Has the governmental entity prepared and presented statement of cash flow? If it has, for which funds did the entity present the statement of cash flow information separately? What are the categories of cash flows reported under proprietary funds?