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Budget analysis Ctiy of Lebanon - Assignment Example

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However, a number of real financial challenges will still require some prudent attention from the governing body of the city for over the upcoming months…
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Budget analysis Ctiy of Lebanon

Download file to see previous pages... The process of managing the financial statements includes the design, implementation, and the maintenance of the internal control that has relevance during preparation and fair presentation of the financial statements. The financial statements need to be free from any material mistreatment, irrespective of error or fraud.
In June 30, 2014, the total net position of the Lebanon City did amount to $44,799,068. Pert of this amount, $27,614,924 was subject to invest in the capital assets, which was net of the related debt. The remaining balance that was including of $9,449,690 was subject to restrict for various purposes, and the remaining $7,734,454 was of the unrestricted net position.
The basic financial statement of the Lebanon City comprises three components. These are government-wide financial statements, the fund financial statements, and notes to the financial statements. The government-wide financial statements are with the design of providing readers with the broad overview of the City’s finances through a manner that is similar to the private-sector business. The over time increase or the decreases in the net position may be useful tools for indicating whether the City’s financial position is on the improving or the deteriorating track. The business-type of activities that the City engages in may include water, sewer, and the storm drainage services. The fund financial statements are with the design of demonstrating the compliance with the related finance legal requirements while overseeing the use of fund accounting. All of the funds of the Lebanon City can be subject to divide to three categories, namely the governmental funds, property funds, and the fiduciary funds.
Just as earlier mentioned, the net position may be helpful at serving over time as being the useful indicator when it comes to the City’s financial position. The total assets of the ...Download file to see next pagesRead More
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