Distinguished - Provides a complete introduction of the history, the mission, services provided, and area or individuals served for a local governmental/not-for-profit entity. The discussion on the history of the local governmental/not-for-profit entity is supported by the entity’s' Comprehensive Annual Financial Report (CAFR).

Proficient - Provides an introduction of the history, the mission, services provided, and area or individuals served for a local governmental/not-for-profit entity. The discussion on the history of the local governmental/not-for-profit entity is supported by the entity’s' Comprehensive Annual Financial Report (CAFR). Minor details are missing.

Basic - Provides a limited introduction of the history, the mission, services provided, and area or individuals served for a local governmental/not-for-profit entity. The history of the local governmental/not-for-profit entity is somewhat supported by the entity’s' Comprehensive Annual Financial Report (CAFR). Relevant details are missing.

Below Expectations - Attempts to provide an introduction of the history,  the mission, services provided, and area or individuals served for a local governmental/not-for-profit entity; however, the history of the local governmental/not-for-profit entity is not supported by the entity’s' Comprehensive Annual Financial Report (CAFR) and significant details are missing.

Non-Performance - The introduction to the chosen entity is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Comprehensively discusses (a) the audit opinion expressed (unqualified or qualified), (b) the independent firm or government organization providing the opinion, and (c) the statements covered by the opinion (basis statement plus combining statements and fund statements).

Proficient - Discusses (a) the audit opinion expressed (unqualified or qualified), (b) the independent firm or government organization providing the opinion, and (c) the statements covered by the opinion (basis statement plus combining statements and fund statements. Minor details are missing.

Basic - Partially discusses (a) the audit opinion expressed (unqualified or qualified), (b) the independent firm or government organization providing the opinion, and (c) the statements covered by the opinion (basis statement plus combining statements and fund statements). Relevant details are missing.

Below Expectations - Attempts to discuss (a) the audit opinion expressed (unqualified or qualified), (b) the independent firm or government organization providing the opinion, and (c) the statements covered by the opinion (basis statement plus combining statements and fund statements); however, significant details are missing.

Non-Performance - The discussion of the opinion expressed and the independent firm or government organization providing the opinion is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Thoroughly discusses the financial statements included in the report including any noted trends or concerns.

Proficient - Discusses the financial statements included in the report including any noted trends or concerns. Minor details are missing.

Basic - Partially discusses the financial statements included in the report including any noted trends or concerns. Relevant details are missing.

Below Expectations - Attempts to discuss the financial statements included in the report including any noted trends or concerns; however, significant details are missing.

Non-Performance - The discussion of the financial statements included in the report including any noted trends or concerns is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Thoroughly discusses each fund utilized by the entity and includes all required elements.

Proficient - Discusses each fund utilized by the entity and includes the required elements. Minor details are missing.

Basic - Partially discusses each fund utilized by the entity and includes the required elements. Relevant details are missing.

Below Expectations - Attempts to discuss each fund utilized by the entity and includes some of the required elements; however, significant details are missing.

Non-Performance - The discussion of each fund utilized by the entity is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Thoroughly discusses the number of notes contained in the report, topics covered, and any concerns noted after reading.

Proficient - Discusses the number of notes contained in the report, topics covered, and any concerns noted after reading. Minor details are missing.

Basic - Partially discusses the number of notes contained in the report, topics covered, and any concerns noted after reading. Relevant details are missing.

Below Expectations - Attempts to discuss the number of notes contained in the report, topics covered, and any concerns noted after reading; however, significant details are missing.

Non-Performance - The discussion of the number of notes contained in the report, topics covered, and any concerns noted after reading is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Thoroughly discusses the provided MD&A and includes any concerns, trends, and anticipated changes.

Proficient - Discusses the provided MD&A and includes any concerns, trends, and anticipated changes. Minor details are missing.

Basic - Partially discusses the provided MD&A and includes any concerns, trends, and anticipated changes. Relevant details are missing.

Below Expectations - Attempts to discuss the provided MD&A and includes any concerns, trends, and anticipated changes; however, significant details are missing.

Non-Performance - The discussion of the provided MD&A and includes any concerns, trends, and anticipated changes is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Thoroughly discusses the capital assets reported on the government wide statement and the note disclosures regarding balance changes and policies regarding depreciation and capitalization thresholds.

Proficient - Discusses the capital assets reported on the government wide statement and the note disclosures regarding balance changes and policies regarding depreciation and capitalization thresholds. Minor details are missing.

Basic - Partially discusses the capital assets reported on the government wide statement and the note disclosures regarding balance changes and policies regarding depreciation and capitalization thresholds. Relevant details are missing.

Below Expectations - Attempts to discuss the capital assets reported on the government wide statement and the note disclosures regarding balance changes and policies regarding depreciation and capitalization thresholds; however, significant details are missing.

Non-Performance - The discussion of the capital assets reported on the government wide statement and the note disclosures regarding balance changes and policies regarding depreciation and capitalization thresholds is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Thoroughly discusses any noted general long-term liabilities including changes, debt limitations, and any overlapping debt.

Proficient - Discusses any noted general long-term liabilities including changes, debt limitations, and any overlapping debt. Minor details are missing.

Basic - Partially discusses any noted general long-term liabilities including changes, debt limitations, and any overlapping debt. Relevant details are missing.

Below Expectations - Attempts to discuss any noted general long-term liabilities including changes, debt limitations, and any overlapping debt; however, significant details are missing.

Non-Performance - The discussion of any noted general long-term liabilities including changes, debt limitations, and any overlapping debt is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Thoroughly discusses whether a debt service fund is noted, including the debt instrument being serviced by the fund.

Proficient - Discusses whether a debt service fund is noted, including the debt instrument being serviced by the fund. Minor details are missing.

Basic - Partially discusses whether a debt service fund is noted, including the debt instrument being serviced by the fund. Relevant details are missing.

Below Expectations - Attempts to discuss whether a debt service fund is noted, including the debt instrument being serviced by the fund; however, significant details are missing.

Non-Performance - The discussion of whether a debt service fund is noted, including the debt instrument being serviced by the fund is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Comprehensively discusses whether any activities are administered by an internal service or enterprise fund; (a) noting how activities commonly used by more than one fund such as purchasing and printing are handled if an internal service fund is not utilized, and (b) noting  whether any enterprise fund is operating at a deficit, and if so, how it is handled.

Proficient - Discusses whether any activities are administered by an internal service or enterprise fund; (a) noting how activities commonly used by more than one fund such as purchasing and printing are handled if an internal service fund is not utilized, and (b) noting  whether any enterprise fund is operating at a deficit, and if so, how it is handled. Minor details are missing.

Basic - Partially discusses whether any activities are administered by an internal service or enterprise fund; (a) noting how activities commonly used by more than one fund such as purchasing and printing are handled if an internal service fund is not utilized, and (b) noting  whether any enterprise fund is operating at a deficit, and if so, how it is handled. Relevant details are missing.

Below Expectations - Attempts to discuss whether any activities are administered by an internal service or enterprise fund; (a) noting how activities commonly used by more than one fund such as purchasing and printing are handled if an internal service fund is not utilized, and (b) noting whether any enterprise fund is operating at a deficit, and if so, how it is handled; however, significant details are missing.

Non-Performance - The discussion of whether any activities are administered by an internal service or enterprise fund is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Thoroughly discusses any regulations governing the operations of the enterprise fund(s).

Proficient - Discusses any regulations governing the operations of the enterprise fund(s). Minor details are missing.

Basic - Partially discusses any regulations governing the operations of the enterprise fund(s). Relevant details are missing.

Below Expectations - Attempts to discuss any regulations governing the operations of the enterprise fund(s); however, significant details are missing.

Non-Performance - The discussion of any regulations governing the operations of the enterprise fund(s) is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Thoroughly discusses whether any fiduciary activities are reported noting the fund utilized, purpose, and basis of accounting used.

Proficient - Discusses whether any fiduciary activities are reported noting the fund utilized, purpose, and basis of accounting used. Minor details are missing.

Basic - Partially discusses whether any fiduciary activities are reported noting the fund utilized, purpose, and basis of accounting used. Relevant details are missing.

Below Expectations - Attempts to discuss whether any fiduciary activities are reported noting the fund utilized, purpose, and basis of accounting used; however, significant details are missing.

Non-Performance - The discussion of whether any fiduciary activities are reported noting the fund utilized, purpose, and basis of accounting used is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Thoroughly discusses any recommendations for improving the financial position as a result of reviewing the CAFR.

Proficient - Discusses any recommendations for improving the financial position as a result of reviewing the CAFR. Minor details are missing.

Basic - Partially discusses any recommendations for improving the financial position as a result of reviewing the CAFR. Relevant details are missing.

Below Expectations - Attempts to discuss any recommendations for improving the financial position as a result of reviewing the CAFR; however, significant details are missing.

Non-Performance - The discussion of any recommendations for improving the financial position as a result of reviewing the CAFR. Is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Comprehensively summarizes the findings, including any noted trends and concerns.

Proficient - Summarizes the findings, including any noted trends and concerns. Minor details are missing.

Basic - Partially summarizes the findings, including any noted trends and concerns. Relevant details are missing.

Below Expectations - Attempts to summarize the findings, including any noted trends and concerns; however, significant details are missing.

Non-Performance - The summary of the findings, including any noted trends and concerns is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Displays meticulous comprehension and organization of syntax and mechanics, such as spelling and grammar. Written work contains no errors and is very easy to understand.

Proficient - Displays comprehension and organization of syntax and mechanics, such as spelling and grammar. Written work contains only a few minor errors and is mostly easy to understand.

Basic - Displays basic comprehension of syntax and mechanics, such as spelling and grammar. Written work contains a few errors which may slightly distract the reader.

Below Expectations - Fails to display basic comprehension of syntax or mechanics, such as spelling and grammar. Written work contains major errors which distract the reader.

Non-Performance - The assignment is either nonexistent or lacks the components described in the instructions.

Distinguished - Accurately uses APA formatting consistently throughout the paper, title page, and reference page.

Proficient - Exhibits APA formatting throughout the paper. However, layout contains a few minor errors. 

Basic - Exhibits limited knowledge of APA formatting throughout the paper. However, layout does not meet all APA requirements. 

Below Expectations - Fails to exhibit basic knowledge of APA formatting. There are frequent errors, making the layout difficult to distinguish as APA.

Non-Performance - The assignment is either nonexistent or lacks the components described in the instructions.

Distinguished - The length of the paper is equivalent to the required number of correctly formatted pages. 

Proficient - The length of the paper is nearly equivalent to the required number of correctly formatted pages. 

Basic - The length of the paper is equivalent to at least three quarters of the required number of correctly formatted pages.

Below Expectations - The length of the paper is equivalent to at least one half of the required number of correctly formatted pages.   

Non-Performance - The assignment is either nonexistent or lacks the components described in the instructions.

Distinguished - Uses more than the required number of scholarly sources, providing compelling evidence to support ideas. All sources on the reference page are used and cited correctly within the body of the assignment.

Proficient - Uses the required number of scholarly sources to support ideas. All sources on the reference page are used and cited correctly within the body of the assignment.

Basic - Uses less than the required number of sources to support ideas. Some sources may not be scholarly. Most sources on the reference page are used within the body of the assignment. Citations may not be formatted correctly.

Below Expectations - Uses an inadequate number of sources that provide little or no support for ideas. Sources used may not be scholarly. Most sources on the reference page are not used within the body of the assignment. Citations are not formatted correctly.

Non-Performance - The assignment is either nonexistent or lacks the components described in the instructions.