Part 1 â€“ Budget analysis
1. In your paper, provide answers to the following questions using visual as well as text. Provide the discussion and analysis as if you were presenting a report to Council:
a. What major concerns are addressed in the budget document?
b. What is the total County budget? Breakout the budget for the enterprise funds versus the general fund.
c. What sources of revenue are received by the County overall?
2. Look at the General fund budget overall. Compare revenues and expenditures budgeted.
a. Determine which Department consumes the most general government resources (support your selection). For that department, answer these questions:
i. What are the departmentâ€™s goals and purpose? How do those match with what you would think the citizens expect?
ii. Are there revenues specific to the department?
iii. What are the budgeted expenditures? Provide examples from the budget.
iv. If a 15% decrease is to be made for this department you have chosen where would you cut the budget? Explain why and what you think the overall effect of this decrease would be on the department.
v. Anything else you think is significant about this departmentâ€™s budget?
Part 2 â€“ CAFR analysis
1. Read the Transmittal Letter, MD&A and notes. For additional reference, look for official reports or financial information such as reports to Council about the CAFR.
2. Provide an analysis of the CAFR using text and graphics as if you were presenting your analysis to someone in order to inform them about CAFRs in general and this city in particular.
3. Include in your analysis the answers to the following questions. Be sure to also conform to the guidelines for the paper overall presented in the first section of these instructions and support your opinions with references or examples.
a. Has the County received an award for the CAFR? If so, you donâ€™t need to spend time analyzing conformity with GASB 34 requirements.
b. What detail is available in the notes to the statements that would be useful to a particular type of reader (citizen, potential commercial operation, etc.).
c. What is the financial situation for this government? Support your comments with examples from the CAFR. Is there sufficient information to determine the financial health of the government?
d. Compare the information provided in the CAFR and the budget for this city including a review of the budget vs. actual statements in the CAFR.
e. What do you think was especially helpful or not in the CAFR overall including the MD&A and statistical sections? Support your responses with examples.
Tell the reader what you will cover and why it is interesting; give the reader context (for instance, say something about the city such as its location, weather, what itâ€™s known for, etc..
Body â€“ Organization
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