• When are property taxes due? When do interest and penalties begin to accrue?
• By what percentage did each of the three largest sources of tax revenue increase over the last ten years?
• Did the government generate revenue from traffic fines? As best you can tell, are these revenues reported in the government-wide statements as program revenues (e.g., associated with police or public safety) or as general revenues?
• What is the total fund balance in the general fund? Can this amount be appropriated and spent for any purpose? Explain
• How does the government classify its governmental expenditures, by function or by “object?” Are the classifications approximately the same in both the government‐wide and the fund statements?
• What was the city’s largest expenditure for fiscal year 2014? By how much did this increase or decrease since FY 2013? Since FY 2008 (see statistical section)? Can you draw any inferences from this comparison as to the efficiency and effectiveness of the city in providing this service? If not, what other information would you need to make such a judgment?
• What are the major differences in expenditures/expenses (i.e., reconciling items) as they are reported in the governmental fund and the government‐wide statements

https://assets.austintexas.gov/financeonline/downloads/cafr/cafr2014.pdf

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