Using the CAFR (Comprehensive Annual Financial Report) from your prior CAFR assignments. (Washington D.C 2017, Chicago 2017CAFR) Please outline the adjustments made in the reconciliation. Be sure to include screen shots of the reconciliation and applicable sections of the CAFR in your analysis.

You should include at least two references; the CAFR and required text.

If you are unable to screen shot data, you should "recreate" the information within your report.

An example of a Reconciliation (of Farley County) can be seen on page 574 of your text.

Within this illustrative reconciliation there are references(1a, 2a, 3a, etc) that take you to explanations in the text on pages 569-573.

Formatting is single or double spaced. Due to the inclusion of graphics, with associated explanations for each, there is not a minimum page count. The sections of your paper should include the following:

Start with providing the amount of the difference between the "Change in Fund Balances -Total Governmental Funds" and the "Change in Net Position of Governmental Activities."

General Capital Assets Adjustments

General Long-Term Liabilities Adjustments

Deferred Inflows/Outflows of Resources Adjustments