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2017 Annual Comprehensive Financial Report
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BUDGET and ACFR__ANNUAL COMPREHENSIVE FINANCIAL RPTS (30.080 & 30.040A)
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2017 Annual Comprehensive Financial Report
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Last modified
3/2/2023 10:38:12 AM
Creation date
6/18/2018 11:24:23 AM
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CITYWIDE
Also Known As (aka)
2017 Annual Comprehensvie Financial Report
Doc Type
Audit Reports ACFR
Record Series Code
30.040A
Record Series Name
Audit Records
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Project <br />Description <br />Recreation Center Construction <br />SH42 Short Intersection Construction <br />Railroad Quiet Zones <br />Street Reconstruction <br />SCINTP Pump Station Improvement <br />Hwy 42 Multi -Use Underpass <br />Pavement Booster Program <br />NCWCD-Windy Gap Firming Proj <br />Water Line Replacement <br />Sewer Utility Lines <br />Tube Settler Replacement <br />Louisville Lateral Ditch Pipin <br />Trail Connections <br />BCHA Affordable Housing Assist <br />Water Plants Disinfection Eval <br />BNF RR Underpass.N Drainage <br />CCS Drainage <br />Miners' Cabins Relocation <br />Recreation Campus Restroom <br />Howard Diversion Upgrades <br />Downtown Clay/Concrete Paver <br />Detention Pond Maintenance <br />Library Building Improvements <br />Water Tank Int Structure Maint <br />Downtown Patios <br />Dwntown Surface Prkg Expansion <br />Source 2018 <br />of Funds Budget <br />Recreation Center Construction Fund 25.989.650 <br />Capital Projects Fund 2.495,110 <br />Capital Projects Fund 2,062,6T0 <br />Capital Projects Fund 2.000.000 <br />Water Utility Fund 1.8T2,500 <br />Open Space & Parks Fund 1,800,000 <br />Capital Projects Fund 1,500.000 <br />Water Utility Fund 905,000 <br />Water Utility Fund 853,1TO <br />Wastewater Utility Fund 819,490 <br />Water Utility Fund T85,000 <br />Water Utility Fund 625.000 <br />Open Space & Parks Fund 620,8T0 <br />Capital Projects Fund 486.120 <br />Water Utility Fund 4T2.T80 <br />Capital Projects Fund. Storm Water Fund 300,000 <br />Storm Water Utility Fund 250,000 <br />Historic Preservation Fund 223,000 <br />Conservation Trust - Lottery. Fund 206,400 <br />Water Utility Fund 134.000 <br />Capital Projects Fund 125,000 <br />Storm Water Utility Fund 115.500 <br />Capital Projects Fund 110,000 <br />Water Utility Fund 105,060 <br />Capital Projects Fund 100,000 <br />Capital Projects Fund 100,000 <br />FINANCIAL INFORMATION <br />City management is responsible for establishing and maintaining internal controls that are <br />designed to ensure the assets of the City are protected from loss, theft or misuse. Also, <br />management ensures that financial statements are prepared in conformity with generally <br />accepted accounting principles through the compilation of adequate accounting data. <br />Internal controls are designed to provide reasonable, but not absolute, assurance these <br />objectives are met. The concept of reasonable assurance recognizes that: (1) the cost of <br />a control should not exceed the benefits likely to be derived; and (2) the valuation of costs <br />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 is, <br />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 system <br />5 <br />
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