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Part 1 – Create an outline of the paper (part 2)+
Part 2: Review the Comprehensive Annual Financial Report (CAFR) for 2013 from the city of Cedar Falls, Iowa, and answer the following questions.
- Explain how Cedar Falls follows the Government Accounting Standards Board (GASB) Statement No. 34. Create a brief outline that showcases the flow.
- Read the management discussion and analysis (MD&A) section on page 18 and describe 2 or more significant areas that were addressed by management.
- From the notes of the financial statements starting on page 46, describe which accounting policies are being utilized by the city.
- What did you discover in the statistical section?
- How is the city doing?
- Provide an analysis.
- Examine the funds listed under the budget on page 37 and discuss how they are being utilized by Cedar Falls. Include some examples of items that would be included in these funds and any restrictions that might apply.
- By looking at the budget starting on page 81, choose 2 different funds and discuss how they are being utilized by Cedar Falls. Include some examples of items that would be included in these funds and any restrictions that might apply.
- Define and give examples of the infrastructure assets that are held by Cedar Falls.
- Describe the circumstances, and provide the journal entries for the 2 entries that are going in to the general fund.
- For example, 1 entry goes into the debt service fund and 1 goes into the capital projects fund.