Skip to main content

How many capital projects funds does the government maintain

Chapter 6

 

  1. How many capital projects funds does the government maintain?  How can you tell?  Are any of these major funds?  If so, for what purposes are they maintained?
  2. How many debt service funds does the government maintain?  How can you tell? Are any of these major funds?  If so, for what types of obligations are they maintained?
  3. Are the capital projects and debt service funds reported upon in the government-wide statement of net assets?  If so, how?
  4. Select one of the more recently established (and larger) capital projects funds ( a major fund, if there is one).
    1. From where did the fund receive most of its resources?
    2. Did the city acquire or construct new capital assets using resources of this fund?  If so, in what amount?
    3. Does this fund have any long-term debts associated with it?  If so, does the government maintain a debt service fund to account for the resources to service the debt?
    4. Did the government issue additional long-term debt to support governmental activities during the year?  Did it repay any long-term debt used to support governmental activities?  Did it engage in any in-substance defeasances?

 

Chapter 7

  1. What was the total amount of capital assets used in governmental activities added during the year?  What was the amount retired?  Where in the CAFR is this information provided?
  2. How much depreciation did the government charge in its government-wide statements on capital assets used in governmental activities?
  3. Did the government capitalize infrastructure assets acquired during the year?  Did it capitalize such assets acquired in prior years?
  4. Did the government capitalize collections of art or historical treasures?  Did it depreciate such collections?
  5. Judging from the disclosures pertaining to investments, does the entity have any investments that appear to be especially risky?  In your judgment, to which risk (e.g., credit risk, interest rate risk, foreign currency risk) is the exposure of the entity the greatest?
  6. Does the government own any “unusual” securities such as derivatives?  Has it entered into repurchase agreements?  If so, does the report contain an explanation of these transactions?

 



Comments

Post a Comment

Popular posts from this blog

Apply duty-based ethical theories to contemporary moral issues

Instructions In this research-based assessment, you will be applying a Kantian perspective to a contemporary moral issue. Current contemporary moral issues range from genetic engineering to issues related to the use of torture in wartime. For this assessment you will need to research contemporary moral issues and select one that will be the focus of your paper as you apply the Kantian perspective. Once you select your moral issue, you will need to address the following in a properly formatted research paper. · Explain what duty is according to Kant and how this view differs from other senses of duty. · Describe the relationship between a good will and duty for Kant. · Differentiate the two formulations of the Categorical Imperative. · How do these formulations apply to your selected contemporary moral issue? · Using the foundation of Kant’s moral theory explain how there is a moral duty for your selected contemporary moral issues. · Express your view as a maxim. · How feasible is it to...
Post a Comment
Read more

1. Good time management for project managers includes initiating contact with key stakeholders only when there is a valid issue to deal with. -True -False

1. Good time management for project managers includes initiating contact with key stakeholders only when there is a valid issue to deal with. -True -False Click here for more on this paper ……. Click here to have a similar A+ quality paper done for you by one of our writers within the set deadline at a discounted 2. A project manager should identify a problem in terms of its alternate solutions so that team members can more easily reach a decision on how to solve the problem. -True -False 3. Networks are mutually beneficial alliances that are generally Click here for more on this paper ……. Click here to have a similar A+ quality paper done for you by one of our writers within the set deadline at a discounted governed by the law of: a Supply-demand b Brooks’s law c Reciprocity d A squeaky wheel e Risk-reward Click here for more on this paper ……. Click here to have a similar A+ quality paper done for you by one of our writers within the set deadline at a discounted 4...
Post a Comment
Read more

ElectroMyCycle

ElectroMyCycle, a manufacturer of a new electric motorcycle, has chosen you to design a new network that will let the company scale to a larger size. You learned that ElectroMyCycle’s network will support about 200 employees. The network will include a data center and a new state-of-the-art manufacturing facility. Users in the campus network will access the servers in the data center from their PCs. For online sales, ElectroMyCycle plans to have a DMZ that connects a web server, a DNS server, and an email server. ElectroMyCycle also plans to open a branch sales office in a city that is about 500 miles from ElectroMyCycle’s headquarters.   Design and document an IP addressing scheme to meet ElectroMyCycle’s needs. Specify which IP address blocks will be assigned to different modules of your network design. Document whether you will use public or private addressing for each module. Document whether you will use manual or dynamic addressing for each module. Specify where (if anywher...
Post a Comment
Read more