Instructions: Follow the link to download the 2014 Broward County, FL CAFR


Follow the link to download the 2014
Broward County, FL CAFR”>

9–15 Examine
the CAFR. Pg.397
d. Service Potential of the CAFR. In your
opinion, what are the most important information needs that a governmental
annual report should fulfill for each of the following:


Members of the legislative

Interested residents.

Creditors or potential

In what
ways does the CAFR you have analyzed meet the information needs you have
specified for each of the four groups, assuming that members of each group make
an effort to understand reports equivalent to the effort you have made? In what
way does the report fail to meet the information needs of each of the four

Part 3:
A. Refer to part “d†of problem 9-15 on
page 397 of your textbook. Reflect on
items 1 through 4, regarding specific needs of the 4 users, based on what
you’ve learned from our discussions, text readings, GASB, etc.
B. Prepare a brief report (e.g.,
executive summary) of no more than two double-spaced pages addressing
the issue of whether the assigned CAFR meets/fails to meet the needs of
users. Be sure to identify the specific
needs of each user group listed (Part 3A) and address how well the assigned
CAFR meets them. This report will be
scored for thoughtful content, clarity and conciseness of discussion, and form
(i.e., spelling, grammar, etc.).

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