critical thinking 231

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State and Local Government Reporting

Prepare in form in Excel.

Use information below to a Public Transportation column for the proprietary fund Statement of Revenues, Expenses, and Changes in Fund Net Position for the fiscal year ending May 31, 2018.

Operating Revenue (Services)

$25,705,000

Interest Revenue

$36,000

Intergovernmental Revenue

$140,000

Capital Contributions

$1,200,000

Operating Expenses:

Employee Wages

$8,654,000

Temporary Labor

$750,000

Repairs and Maintenance

$6,425,000

Depreciation

$4,532,000

Utilities

$948,000

Interest Expense

$475,000

Transfer to General Fund

$315,000

Net position, June 1, 2017

$3,820,000

Answer the following questions in MS Word:

What observations can you make about the fund’s activity from June 1, 2017-May 31, 2018?

Identify the other proprietary fund statements and what measurement focus and basis for accounting are used in those statements.

What reports and schedules are included in the CAFR as required supplementary information?

Paper Requirements:

Submit responses to the questions in a 3-4-page document in MS Word/MS Excel as indicated. Label each question clearly. For computations, please include them in a table. Use APA format. Use three credible academic references.

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