Please use this link and answer the following Question:

https://www.dfa.ms.gov/media/o4dnbel3/2020-state-of-ms-cafr.pdf

Use the CAFR, and any other sources you need. If you use outside resources please provide the link.

• Is it entities pro-growth or anti-growth? Are they pro-business or anti-business?
• Who signed off on the CAFR and what are their titles? Who are the auditors for Mississippi State CAFR?
• What type of auditor's opinion is presented? What services does the governmental unit provide?
• On how many governmental funds do the SLGs report? Which ones? What services are provided by enterprise activities?
• On how many enterprise funds do your SLGs report? Which ones?
• What are the tax rates, if applicable, for income, sales, real property, and personal property?
• What were the 5 main sources of revenue for your SLGs?
• Regarding the General Fund, what are the total assets?
• What are the total revenues of the general fund?
• What are the total expenditures of the general fund?
• What is the fund balance of the general fund?
• For the General Fund, what were the three largest sources of revenue?
• What were the three largest expenditures of the general fund?
• Does the SLG have a Special Revenue Fund? If so, how many Special Revenue Funds does it have?
• Does the SLG have a Debt Service Fund? If so, how many does it have?
• What is the total amount owed as reflected in the DSF? What is the total debt burden of the SLG?
• Does the SLG have a Capital Projects Fund? If so, how many does it have? What are the primary projects being accounted for in the capital projects fund?
• Which is the largest CPF?
• Do the SLGs have any component units? If so, how many and what type?
• Which business-type fund is the largest? Is it completely self-supporting?
• What types of taxes are levied by the SLGs? Where appropriate, provide an explanation of the various unique taxes as well as an indication of the intention of the governing body in levying these particular taxes. Note: the latter part of this question only pertains to the unique taxes, not the expected, traditional types of taxes.
• On what 5 "programs", in order of highest to lowest, does each entity spend the most?
• Do the entities use long term debt to finance operating procedures?
• Bond ratings - what is the bond rating of the entity? Has this rate been consistent, or has it changed in the last 5 years? 10 years? What is the range of interest rates the entity pays on bonds it has issued?
• Trends in amounts of new borrowings - has the entity been borrowing more or less in the past 5 years compared to prior periods?
• Does the entity have any tax abatements and if so to whom, what amount, what type?