The local government methods used in the preparation of the Budget-to-Actual reports

Analyze the local government methods used in the preparation of the Budget-to-Actual reports in the CAFR, including the basis of accounting used, significant variances, and other local government financial-related legal or contractual requirements.
The Budget-to-Actual reports in the CAFR are the foundation of evaluating budgetary compliance.
Analyze the local government CAFR, identifying at least three primary revenue sources from both governmental and enterprise funds. In your analysis, include:
Revenue rates.
Revenue trends.
Whether the delay remains in the recognition of revenue.