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2014 Annual Comprehensive Financial Report
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BUDGET and ACFR__ANNUAL COMPREHENSIVE FINANCIAL RPTS (30.080 & 30.040A)
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2014 Annual Comprehensive Financial Report
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Last modified
3/2/2023 10:37:26 AM
Creation date
2/9/2016 10:48:39 AM
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Template:
CITYWIDE
Also Known As (aka)
2014 Annual Comprehensive Financial Report
Doc Type
Audit Reports ACFR
Signed Date
6/29/2015
Original Hardcopy Storage
4D4
Record Series Code
30.040A
Record Series Name
Audit Records
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• Completed the Washington/McCaslin Underpass <br />• Broke ground on the City Services Facility <br />• Completed the Historical Museum Needs Assessment <br />• Implemented the new City website <br />PROJECTS PLANNED IN 2015 <br />The City reviews and publishes its Five -Year Capital Improvements Plan on an annual <br />basis. Planned City projects for 2015 amount to over $40 million and include: <br />Project <br />Description <br />Wastewater Plant Upgrade <br />City Services Facility <br />City -Wide Storm Sewer Improvmts <br />Bridge Reconstruction <br />South Street Underpass <br />Sludge Treatment/Handling <br />Street Reconstruction Program <br />McCaslin/US36 Interchange (DDI) <br />Eldorado Intake Reconstruction <br />Source <br />of Funds <br />Wastewater Utility Fund (Bond) <br />Various Funds <br />Storm Water Utility Fund (Bond) <br />Capital Project Funds (& FEMA) <br />Capital Projects & Storm Water <br />Water Utility Fund <br />Capital Projects Fund <br />Capital Projects Fund <br />Water Utility Fund (& FEMA) <br />2015 <br />Estimate <br />$14,600,000 <br />10, 722, 000 <br />5,000,000 <br />3,204,600 <br />2,610,250 <br />2,210,000 <br />1,770,000 <br />1,248, 730 <br />1,100, 000 <br />Operationally, we will finish the reconstruction and grow -in of the Coal Creek Golf <br />Course in early-2015 and will have a grand reopening for public on June 27, 2015. We <br />will also begin implementing City's the new enterprise resource planning system in early- <br />2015. <br />FINANCIAL INFORMATION <br />City management is responsible for establishing and maintaining internal controls that <br />are designed to ensure the assets of the City are protected from loss, theft or misuse. <br />Also, management ensures that financial statements are prepared in conformity with <br />generally accepted accounting principles through the compilation of adequate <br />accounting data. Internal controls are designed to provide reasonable, but not absolute, <br />assurance these objectives are met. The concept of reasonable assurance recognizes <br />that: (1) the cost of a control should not exceed the benefits likely to be derived; and (2) <br />the valuation of costs and benefits requires estimates and judgments by management. <br />Budgetary Controls. The City maintains budgetary controls. The objective of these <br />budgetary controls is to ensure compliance with legal provisions embodied in the annual <br />appropriated budget approved by the City Council. The level of budgetary control (that <br />is, the level at which expenditures cannot legally exceed the appropriated amount) is <br />established at the fund level. The City also maintains an encumbrance accounting <br />3 <br />
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