SDEV 460 Accounting for Fiduciary Activities

Exercise 4-15: Examine the CAFR Complete the following in Exercise
Download a copy of the most recent Comprehensive Annual Financial Report (CAFR) for a city of your choice. and send copy of the CAFR that was used
Note: many cities with 25,000 or more population provide Internet access to their CAFRs to answer.
Governmental Activities, Government-wide Level. Answer the following questions. (1) Are governmental activities reported in a separate column from business-type activities in the two government-wide financial statements?
General Fund.. (1) What statements and schedules pertaining to the General Fund are presented?
Special Revenue Funds. (1) What statements and schedules pertaining to the special revenue funds are presented?
Ch. 8 Questions Assignment
Complete the following questions in Ch. 8 in in 90 to 175 words each:
8-1 Explain the distinction(s) between agency funds and trust funds. What financial statements are prepared for each?
8-2 Identify the different types of trust funds and explain the purpose of each type.
8-3 Describe the basic activities conducted by a tax agency fund. What are some of the issues that make tax agency fund accounting complex?

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