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Choose a local government from within your state and analyze its financial statement and audit report from the county or municipality. The financial statement from the selected administration must have at least three funds.
1, Examine the techniques of accounting that have been applied for the general fund and others which exists in that administration. Weigh up reasons for the use of the method of accounting in every fund as required by GAASB.
2, Evaluate the application and compliance of GASB Statement 34,basic financial statements and Management Decision and Analysis fir state and local government to every fund.
3, Assess managements discussion and analysis (MD&A): In your assessment , analyze the important information in the MD&A and their contribution to the clarity of the financial report. Referring to your analysis of financial statements, classify and analyze information that has to be included in the statements.
4, In your conclusion show whether the entity’s financial situation enhanced or worsened during the period of reporting.
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