Baltimore city CAFR report

I will like to research City of Baltimore
https://comptroller.baltimorecity.gov/sites/default/files/2020%20CAFR%20&%20Single%20Audit%20Report.pdf
What is the government reporting entity and the date of the CAFR?
Who is the report created for?
Who audited the report? What was audited (financials, statistics, internal controls, etc.)? What was the
opinion? Date of auditors report?
What was the source of the accounting principles?
What is fund accounting?
What are the fund categories? How are they different?
What are the financial statements included in each category?
What types are funds are in each category?
Did my entity have all the different types of funds? What funds were not included?
What are the measurement focus and basis of accounting of the different funds?
What are the Government Wide Statements? Are all the funds included in the Government Wide
Statements?
What did I learn from the MD&A? Look for and summarize key issues addressed in the “Management’s
Discussion and Analysis” section of the CAFR.
Review the “Statistical Section”. Summarize key statistics addressed in this section.
What is the financial condition of your government? For example, compare current revenues and
expenses with the prior year.
Compare the budgeted amounts with the actual amounts.
What were the major assets/liabilities for your government?
What were the sources of revenues and expenditures?
What are the three major section of a CAFR?
What is the distinction between a major vs non-major fund. What is the test to determine this?
What were the major funds for your CAFR

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