16 Feb Do the notes to the financial statements indicate the component units and other related entities that are included within the reporting entity?
1. Do the notes to the financial statements indicate the component units and other related entities that are included within the reporting entity? Do they indicate any units that are not included? Do they explain why these units are included or excluded?
2. How are the component units presented in government-wide financial statements?
3. How are they presented in the fund statements?
4. Has the government entered into any joint ventures? If so, how are they reported?
5. What schedules or other information does the government report as “required supplementary information” (RSI)?
6. Does the report contain all of the statistical information presented in Table 11-3?
