In: Science

Submitted By mosab8890
Words 289
Pages 2
Introductory Section
Yes, it defines the governmental reporting entity and the primary government is The Lansing Building Authority. Component unites are The Lansing Entertainment & Public Facilities Authority, Tax Increment Finance Authority, the Smart Zone, and the Brownfield Redevelopment Authority
Yes, the introductory section discusses the financial condition of the reporting entity at the balance sheet date.
Yes, it discuss the most significant changes in financial condition occurred that year like Lansing’s regional unemployment rate has dropped more than 2% and is one of the lowest rates in Michigan
Yes, it alerts the reader to forthcoming changes in the financial condition e.i. The former Knapps Centre, a $36 million, historic 150,000 sf. former department store in downtown Lansing, will be renovated next year into a mixed use development
Yes, it includes a list of principal officials and organization chart
Yes, it includes a certificate of achievement for excellence in financial reporting and that’s its 33rd consecutive certificate

Financial Section
Yes, it is audited by the independent Rehmann CPA firm, and it’s the City of Lansing’s responsibility for an accurate financial statement. Yes the auditors express their opinion in the financial statement. The opinion is qualified. The opinion only covers the basic financial statement.
Yes, it contains the two government wide financial statements and the seven fund statements (governmental, proprietary, and fiduciary). There are four notes follow the basic financial statements. Yes there is a phrase at the bottom of the basic financial statements indicating that the notes are an integral part of the financial statements.
Yes, the CAFR provides combining and individual fund statements. The combining statements only aggregate the nonmajor funds
Yes, CAFR contains MD&A. The MD&A is located in…...

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