These solutions may offer step-by-step problem-solving explanations or good writing examples that include modern styles of formatting and construction of bibliographies out of text citations and references. Students may use these solutions for personal skill-building and practice. Unethical use is strictly forbidden.This paper examines the comprehensive annual financial report (CAFR) of Howard County, Maryland (the “County”) for the fiscal year ended June 30, 2015. Covering approximately 251 square miles, the County was formed in 1851, and is located directly between Baltimore, Maryland and Washington, D.C. Howard County has an elected County Executive and is governed under a home rule charter adopted in 1968. The County’s financial statements are audited by the independent public accounting firm of CohnReznick LLP. According to estimates by the Maryland Department of Planning, Howard County has a population of approximately 309,284 people. Howard County does not have any incorporated cities, thus the County government public services to residents. Some of the services the County provides include fire and rescue, sheriff, corrections, public works, planning and zoning, landfill, water and sewer, public housing, and recreation and parks (Howard County, 2015).
Apart from the government activities highlighted above, the County government also has financial responsibility for entities such as the Howard County Public School System, the Howard Community College, the Howard County Public Library, and the Howard County Housing Commission...
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