Tigard Audit Case Study

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1. Tigard’s CAFR was audited by Moss Adams LLP and was signed by James C. Lanzarotta.
2. It appears that all GASB Required Supplementary Information is within the City of Tigard’s MD&A. No additions from the stated requirements from the textbook are apparent in Tigard’s MD&A.
3. The City of Tigard’s net unrestricted – Government Activities totaled $11,024,212; the net unrestricted – Business activities totaled $21,847,155, both are found on pg. 31.
4. On pg. 33 of Tigard’s Statement of Activities net expense or revenue, net Governmental Activities were ($16,083,813) and Business-type Activities were $12,194,454. Governmental activities were negative while Business-type activities were positive.
5. On pg. 36, Tigard’s Governmental Funds – Statement

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