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Book/movie review
22/08/2022
Review the Comprehensive Annual Financial Report (CAFR) attached and answer the following:
1. What are the main sources of the government’s revenues, including those from both governmental and business-type activities?
2. How are revenues from property taxes accounted for, i.e., as a single amount, or in multiple categories? Identify the various categories and indicate the percentage breakdown (e.g., residential property taxes are 50 percent of the total property tax revenues).
3. Which of the entity’s governmental functions or activities had the greatest amount of directly identifiable revenues?
4. Does the report discuss the accounting basis for recognizing revenues?
5. Does the government’s government-wide statement of net position or governmental-fund balance sheet report “deferred revenue” (or deferred inflows of resources)? If so, what is the most likely reason this amount has been deferred?
6. What is the government’s property tax rate?
7. At what percentage of fair market value is real property assessed?
8. When are property taxes due? When do interest and penalties begin to accrue?
9. By what percentage did each of the three largest sources of tax revenue increase over the last ten years?
10. Did the government generate revenue from traffic fines? As best you can tell, are these revenues reported in the government-wide statements as program revenues (e.g., associated with police or public safety) or as general revenues?
The writer is very fast, professional and responded to the review request fast also. Thank you.
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