1. Download a copy of the most recent comprehensive annual financial report (CAFR) for a governmental entity:Washington,D.C.(This is the link to the CAFR: https://cfo.dc.gov/node/1457696 ). Familiarize yourself with the CAFR and drawing upon information in the text .
2. Answer following question that identifies:
o What is the reporting entity? Are component units included? Identify each of them.
o Who performed the audit of the financial statements? What type of audit opinion was received? If other than unqualified, please provide explanation.
o Identify each of the financial statements included in the CAFR.
o Identify the governmental funds that were considered to be ‘major’ in the CAFR. Clearly identify the basis of this determination
o Identify if there any fiduciary funds and if so, determine how are they funded?
o Identify if there any internal service or enterprise funds, list them, and determine if they are self-sustaining? Clearly identify the basis for your assessment.
o In terms of expenses on the Statement of Activities, please list the largest three programs and their associated expenses and the associated program revenues. Are they self-sustaining – clearly identify the basis for your assessment?
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