Financial Statement/Audit Report Review worth 350 points-plagiarism free all questions answered

  
Assignment 1: Financial Statement/Audit Report Review
worth 350 points
State of Maryland 2016 CAFR
You will be assigned one (1) state government and review the financial statements and audit report for that entity.
Write a three to five (3-5) page paper in which you:

Review the introductory section of the comprehensive annual financial report (CAFR). 

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Was the entity’s annual report awarded a “certificate of       achievement for excellence in financial reporting?” What is the       significance of this award? 
What are       the key issues addressed in the letter of transmittal?
Review the financial      section.

Did the       entity receive an “unqualified” audit opinion? If not, why not?
Does the       report contain Management’s Discussion and Analysis (MD&A)? If so,       what key issues are addressed?
What are       the main sources of the entity’s revenues, including those from both the       governmental and business-type activities?
Does the       report discuss the accounting basis for recognizing revenues?
Does the       entity’s government-wide statement of net assets or governmental-fund       balance sheet report “deferred revenue?” If so, what is the most likely       reason this revenue has been deferred?
What is       this entity’s property tax rate?
At what       percentage of fair market value is real property assessed?
When are       property taxes due? When do interest and penalties begin to accrue?
Did this       entity 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?
Does the       report include “required supplementary information?” If so, what are the       main areas addressed?
Does the       report include “combining statements?” If so, what is the nature of these       statements?
Does the       report include other supplemental information? If so, what types of       information are in this section of the report?
Review the statistical      section.

What is       the population of your entity?
Who is       the entity’s major employer
What types of information are included       in the statistical section?
State your opinion on the financial condition of this entity.      Your opinion should be supported with the results of your analysis.
When answering the questions above, please be specific by citing      the page number or numbers from the CAFR!

Your assignment must follow these formatting requirements:
· Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.
· Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.
Grading for this assignment will be based on answer quality, logic/organization of the paper, and language and writing skills.

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