Using the Annual Comprehensive Financial Report obtained for Exercise $1-1,$ answer the following questions:

a$.$ Compare the items discussed in the MD&A in your ACFR with the list of items in this chapter. Which topics listed in this chapter are not in your ACFR? Which topics are in your ACFR that are not listed in this chapter? Do you think your ACFR has a reasonably complete discussion?

b$.$ From the MD&A in your report, write a short summary of $(1)$ the financial condition of your government, $(2)$ a comparison of revenues compared with the prior year, $(3)$ a comparison of expenses compared with the prior year, and $(4)$ a comparison of budgeted and actual activity.

c$.$ From the Statement of Net Position, identify the following: $(1)$ unrestricted net position$-$governmental activities; $(2)$ unrestricted net position$-$business$-$type activities; $(3)$ restricted net position by restriction$-$governmental activities; $(4)$ restricted net position by restriction$-$business$-$type activities; and $(5)$ unrestricted and restricted net position$-$component units $($if any$).$

d$.$ From the Statement of Activities, identify the following: $(1)$ net program expense $($or revenue$)-$governmental activities; $(2)$ net program expense $($or revenue$)-$business$-$type activities; $(3)$ net program expense $($or revenue$)-$component units; $(4)$ change in net position$-$governmental activities; $(5)$ change in net position$-$business$-$type activities; and $(6)$ change in net position$-$component units. Does the ending net position in this statement agree with the net position figures in the Statement of Net Position?

e$.$ From the Statement of Revenues, Expenditures, and Changes in Fund Balance for Governmental Funds, identify the names of the major governmental funds. List the net change in fund balance for each major fund.

f$.$ From the governmental fund statements, take one major fund $($other than the General Fund$)$ and prove, using the $10$ percent and $5$ percent criteria described in this chapter, that the fund is required to be reported as a major fund.

g$.$ List the major enterprise funds from the Statement of Revenues, Expenses, and Changes in Fund Net Position. For each, identify: $(1)$ the operating income, $(2)$ the operating income $($loss$),$ and $(3)$ the change in net position.

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