Assignment Task: Answer the question using City of Winston-Salem, North Carolina - Comprehensive Annual Financial Report for the Fiscal Year Ended June 30, 2019.
Problem 1: Compare and contrast the Comprehensive Annual Financial Report (CAFR) of the selected local government entity with the government entity identified in the homework. In your comparison, include the following:
1. The publication method of the CAFR; this is for Winston-Salem and Cary.
2. Audit and budget information in the CAFR; this is for Winston-Salem and Cary.
3. The existence or nonexistence of an internal audit functions within the government entity. This is for Winston-Salem and Cary.
Problem 2: Analyze the methods used by the selected local government entity in comparing the budget-to-actual reports. Your analysis should include an evaluation of the basis of accounting used for the budget and financial statements. Winston-Salem only.
Problem 3: Analyze the sources of revenue for the selected local government. Your analysis should include information on both governmental and business-type activities of the government. In your report, be sure to examine the following:
1. Property taxes and how they are accounted for; Winston-Salem only.
2. Other sources identified as primary revenue for the entity; Winston-Salem only.
3. Deferred revenue; Winston-Salem only.
4. Year-to-year variations in the tax levels of income; Winston-Salem only.
5. Information about the general fund. Winston-Salem only.
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