“Utilizing the CAFR obtained for Exercise 1–17 and your answers to the questions asked in Exercise 1–17 and the correspond-ing exercises in Chapters 2 through 8, comment on the following:”
A- Analysis of Introductory Section. Does the report contain all of the introduc-tory material recommended by the GASB? Is the introductory material pre-sented in such a manner that it communicates significant information effectively—do you understand what the government is telling you? On the basis of your study of the entire report, do you think the introductory mate-rial presents the information fairly? Comment on any information in the in-troductory section you feel is unnecessary, and explain why
b.Analysis of Financial Statements
1.Do the statements, notes, and schedules in the financial section present the information required by the GASB? Are Total columns provided in the basic financial statements and schedules for the primary government and the reporting entity? If so, are the Total columns for the current year compared with Total columns for the prior year?”
https://www.sandiegocounty.gov/content/sdc/auditor/annual_report20.html
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