CITY OF CEDAR FALLS, IOWA
Comprehensive Annual
Financial Report
For the Fiscal Year Ended
June 30,20 13
Prepared by:
Finance/Public Records Division
of
Department of Administrative Services
Jennifer Rodenbeck, CPA, CPFO
Finance Manage/City Clerk
City of Cedar Falls, Iowa
Gomprehensive Annual Financial Report
For the Fiscal Year Ended June 30,2013
Table of Contents
INTRODUCTORY SECTION
Letter of Transmittal. .
GFOA Certificate of Achievement .
Organizational Charts . . . .
Principal Officials.
FINANCIAL SECTION
I ndependent Auditor's Report
Management's Discussion and Analysis
Basic Financial Statements:
Government-wide Financíal Statements:
Statement of Net Position
Statement of Activities. . . .
Fund Financial Statements:
Balance Sheet- Governmental Funds . . . .
Statement of Revenues, Expenditures, and Changes ín Fund
Balances - Governmental Funds. . . . . . .
Reconciliation of the Statement of Revenues, Expenditures,
and Changes in Fund Balances of Governmental Funds to
the Statement of Activities
Statement of Net Position - Proprietary Funds.
Statement of Revenues, Expenses, and Changes in Fund Net
Assets - Proprietary Funds.
Statement of Cash Flows - Proprietary Funds.
Notes to Financial Statements. . . .
Required Supplementary lnformation :
Budgetary Comparison Schedule - Function Budget
Notes to Required Supplementary lnformation
Schedule of Funding Progress
Other Supplem entary I nformation :
Combining Fund Statements and Schedules:
Combining Balance Sheet - Nonmajor Governmental Funds .
Combining Statement of Revenues, Expenditures, and
Changes in Fund Balances - Nonmajor Governmental
Funds
Paqe
1
11
12
14
15
18
31
33
81
83
86
35
37
39
40
42
44
46
87
91
Combining Statement of Net Position - lnternal Service Funds.
Combining Statement of Revenues, Expenses, and Changes
in Fund Net Position - lnternal Service Funds
Combining Statement of Cash Flows - lnternal Service Funds.
Capital Assets Used in the Operation of Governmental Funds:
Comparative Schedules by Source.
Schedule by Function and Activity
Schedule of Changes by Function and Activity.
STATISTICAL SECTION
Financial Trends:
Net Position by Component
Changes in Net Position.
Fund Balances, Governmental Funds
Changes in Fund Balances, Governmental Funds
Revenue Capacity:
Assessed and Taxable Value of Property. . . .
Property Tax Rates - Direct and Overlapping Governments. . .
Principal Property Taxpayers
Property Tax Levies and Collections.
Debt Capacity:
Ratios of Outstanding Debt by Type.
Ratios of General Bonded Debt Outstanding
Direct and Overlapping Debt.
Legal Debt Margin lnformation. . .
Revenue Bond Coverage - Sewer Authority.
Sales History and Total Sewer Charges.
Water Meters by Rate Class.
Largest Sewer Customers
Demographics on Economic lnformation:
Demographic and Economic Statistics
Principal Employers . . . .
Full-Time Equivalent City Government Employees by
Function/Department
Operating I nformation :
Operat.
The document provides an overview of the City of Fort Lauderdale's finances for fiscal year 2015:
- Revenues totaled $314 million, an increase of $24.7 million from 2014, mainly due to an appeal payment and increased property taxes. Expenditures totaled $256 million, an increase of $7.1 million.
- Net position was $811.7 million. Total debt decreased by $35.6 million to $766.8 million. Property tax revenues increased by $5.7 million due to higher property values.
- The general fund revenue sources included taxes, licenses/permits, charges for services and intergovernmental revenues. Expenditures were allocated to general government
The document provides an analysis of the fiscal health of the 75 most populous U.S. cities based on their fiscal year 2018 financial reports. It finds that 63 cities had more debt than money to pay all bills, with a total unfunded debt of $323.2 billion. Unfunded retirement benefits, including $176.2 billion in pension debt and $149.8 billion in other post-employment benefits, were major contributors to the debt. The report ranks the cities based on their "Taxpayer Burden" or "Taxpayer Surplus" and assigns grades based on their financial condition. No cities received an A, 12 received a B, 27 a C, 32 a D, and 4 an F.
The document is the City of Kelsey's Comprehensive Annual Financial Report for the fiscal year ending June 2005. It provides an overview of the city including its history, demographics, services provided, and financial information. The city experienced moderate population growth and a strong economic outlook. The report discusses the city's various funds including the general fund, transportation funds, debt service fund, and financial policies around budgeting, cash management, and independent audits. The independent auditor issued an unqualified opinion stating the financial statements fairly represented the city's financial position.
12Report on the Financial Performance City of Do.docxjesusamckone
1
2
Report on the Financial Performance City of Doral
Student Name
Masters of Accountancy,
ACG6505 Advance Governmental and Fund Accounting
Dr. Dahli Gray, CPA, CMA, CGMA, CFE
Date
Abstract
The report gives a brief history of City of Doral, how it incorporated and its current financial performance. The city makes its annual budgets by involving its resident who priorities which projects and programs should be funded based on the projected revenue. Based on the comprehensive financial reports, the corporation continues to register increase in assets; however, during the last two years, it registered a reduction in its liabilities. Such trend is beneficial for the financial stability of the corporation. The City of Doral is one of the city’s that is managed well thanks to its management format that includes manager, the council, and mayor. The city is managed as a corporation after incorporating in 2003. Due to the good management, the city attracted many investors and diversified the investments. The investment in capital assets coupled with good management led to increase in population, business opportunities and revenue. The more the business opportunities the more the city collected property taxes and served many people who paid for the services. The strategy increased its revenue base and increased its net worth. Whereas there are improvements, the analysis of the financial position shows that more controls on the liabilities are needed to reduce liabilities and increase revenue.
Keywords: net worth, assets, liabilities
Report on the Financial Performance City of Doral
Since the incorporation of City of Doral in 2003, population increased and more developments were carried out that led to increase in cash flow and revenue. More developments and investments led to increase in the city’s revenue collections. For example, in 2018 the city raised $ 12,081 billion from revenue and other charges. It is in cognizance of the city’s development and investment that the paper focuses on analyzing the trend of the value of assets, liabilities and the general net worth of the organization. Specifically, the analysis will be done by calculating relevant financial ratios appropriate in making informed judgment about the issues identified. Furthermore, the paper will document the analysis results in simple and clear terms understandable to external stakeholders of the corporation. Importantly, the report highlights the conclusions derived from the analysis and highlights appropriate recommendations based on the conclusions. The final part of the paper is the summary of the report.
History
The Founders
The City of Doral started as a real estate site after Doris and Alfred Kaskel bought land in the state of Florida in 1950s. The two were real estate developers who bought land for purposes of developing it, they bought 2400 acres of land. The land was swampy; it was located between NW 36 and 74 streets and from NW 79 to NW 117 avenues. They b.
12Report on the Financial Performance City of Do.docxaulasnilda
1
2
Report on the Financial Performance City of Doral
Student Name
Masters of Accountancy,
ACG6505 Advance Governmental and Fund Accounting
Dr. Dahli Gray, CPA, CMA, CGMA, CFE
Date
Abstract
The report gives a brief history of City of Doral, how it incorporated and its current financial performance. The city makes its annual budgets by involving its resident who priorities which projects and programs should be funded based on the projected revenue. Based on the comprehensive financial reports, the corporation continues to register increase in assets; however, during the last two years, it registered a reduction in its liabilities. Such trend is beneficial for the financial stability of the corporation. The City of Doral is one of the city’s that is managed well thanks to its management format that includes manager, the council, and mayor. The city is managed as a corporation after incorporating in 2003. Due to the good management, the city attracted many investors and diversified the investments. The investment in capital assets coupled with good management led to increase in population, business opportunities and revenue. The more the business opportunities the more the city collected property taxes and served many people who paid for the services. The strategy increased its revenue base and increased its net worth. Whereas there are improvements, the analysis of the financial position shows that more controls on the liabilities are needed to reduce liabilities and increase revenue.
Keywords: net worth, assets, liabilities
Report on the Financial Performance City of Doral
Since the incorporation of City of Doral in 2003, population increased and more developments were carried out that led to increase in cash flow and revenue. More developments and investments led to increase in the city’s revenue collections. For example, in 2018 the city raised $ 12,081 billion from revenue and other charges. It is in cognizance of the city’s development and investment that the paper focuses on analyzing the trend of the value of assets, liabilities and the general net worth of the organization. Specifically, the analysis will be done by calculating relevant financial ratios appropriate in making informed judgment about the issues identified. Furthermore, the paper will document the analysis results in simple and clear terms understandable to external stakeholders of the corporation. Importantly, the report highlights the conclusions derived from the analysis and highlights appropriate recommendations based on the conclusions. The final part of the paper is the summary of the report.
History
The Founders
The City of Doral started as a real estate site after Doris and Alfred Kaskel bought land in the state of Florida in 1950s. The two were real estate developers who bought land for purposes of developing it, they bought 2400 acres of land. The land was swampy; it was located between NW 36 and 74 streets and from NW 79 to NW 117 avenues. They b ...
The document summarizes key financial information for the City of Rock Hill for fiscal year 2015. It provides highlights of revenues, expenses, economic trends, and performance metrics for the city. It also discusses the city's commitment to transparency, accountability, and long-term financial planning. The city uses various reports and financial documents to keep the public informed about its plans, goals, and finances.
COMPREHENSIVEANNUAL FINANCIALREPORTfor the year ended .docxmaxinesmith73660
COMPREHENSIVE
ANNUAL FINANCIAL
REPORT
for the year ended December 31, 2014
ULHHU
Michael E. Lamb, City Controller
CITY OF PITTSBURGH PENNSYLVANIA
i
Front and back cover photos credits are from Thinkstock.com by Getty Images.
CITY OF PITTSBURGH, PENNSYLVANIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
YEAR ENDED DECEMBER 31,2014
TART.F. OF CONTENTS
INTRODUCTORY SECTION
Letter of Transmittal
GFOA Certificate of Achievement
Organizational Chart
Elected City Officials
FINANCIAL SECTION
Independent Auditor's Report
Management's Discussion and Analysis
Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Position
Statement of Activities
Fund Financial Statements:
Balance Sheet - Governmental Funds
Reconciliation of the Balance Sheet of Governmental Funds to the
Statement of Net Position
Statement of Revenues, Expenditures, and Changes in Fund Balance -
Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures, and
Changes in Fund Balance of Governmental Funds to the Statement of
Activities
Statement of Revenues, Expenditures, and Changes in Fund Balance -
Budget and Actual (Non-GAAP Budgetary Basis) - General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance -
Budget and Actual (Non-GAAP Budgetary Basis) - Community
Development Fund
Page No.
I-l
1-8
1-9
I-IO
14
CITY OF PITTSBURGH, PENNSYLVANIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
YEAR ENDED DECEMBER 31,2014
TABLE OF CONTENTS fContinuedl
Fiduciary Fund Statements:
Statement of Net Position - Fiduciary Funds
Statement of Ciianges in Net Position - Fiduciary Funds
Combining Statements of Discrete Component Units:
Combining Statement of Net Position - Component Units
Statement of Activities - Component Units
Notes to Financial Statements
Page No.
Required Supplementary Information:
Pension Trust Fund Disclosures - GASB Statement No. 67:
Schedule of Changes in the City's Net Pension Liability and Related Ratios -
Pension Plan
Schedule of the City's Contributions and Investment Returns
Notes to Required Supplementary Information - Pension Plan
Employer Pension Plans and OPEB Disclosures:
Schedules of Funding Progress - Pensions
Schedules of Contributions from Employers and Other Contributing
Entities
Note to Required Supplementary Pension Schedules
Schedule of Funding Progress - Other Postemployment Benefit Plans
Supplementary Information:
Combining and Individual Other Fund Statements and
Schedules:
Combining Balance Sheet - Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund
Balance - Nonmajor Governmental Funds
Combining Statement of Net Position - Pension Trust Funds
16
17
18
20
21
95
96
97
98
99
100
101
102
103
104
CITY OF PITTSBURGH, PENNSYLVANIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
YEAR ENDED DECEMBER 31, 2014
TABLE OF CONTENTS rContinucd)
Combining Statement of Changes inNet Position - Pension Trust Fun.
www.charlottesville.orgCity of Charlottesville, Virginia.docxericbrooks84875
www.charlottesville.org
City of Charlottesville, Virginia
Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 2010
CITY OF CHARLOTTESVILLE, VIRGINIA
Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 2010
Prepared by
Department of Finance
DEPARTMENT OF FINANCE
Monica L. Brumfield
John A. Chisholm
Barbara Eyrse
Elnora L. Grooms
Kathy W. Hall
Khristina S. Hammill
Linda D. Harding
Gail E. Hassmer
Michael Heny
Teresa A. Kirkdoffer
Sharon O’Hare
Michaela Roberts
Beatrice M. Segal
Peggy J. Sprouse
Bernard Wray
CITY OF CHARLOTTESVILLE, VIRGINIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2010
TABLE OF CONTENTS
Exhibit or
Schedule Page
INTRODUCTORY SECTION
Letter of Transmittal 1
GFOA Certificate of Achievement for Excellence in Financial Reporting 10
City Organizational Chart 11
List of Elected and Appointed Officials 12
FINANCIAL SECTION
Independent Auditors' Report 13
Management's Discussion and Analysis 15
Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Assets A 30
Statement of Activities B 31
Fund Financial Statements:
Balance Sheet - Governmental Funds C 32
Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds D 34
Statement of Net Assets - Proprietary Funds E-1 36
Reconciliation of the Proprietary Funds Statement of Net Assets to the Statement
of Net Assets for Business-Type Activities E-2 37
Statement of Revenues, Expenses and Changes in Fund Net Assets - Proprietary
Funds E-3 38
Reconciliation of the Proprietary Funds Statement of Revenues, Expenses and
Changes in Fund Net Assets to the Statement of Activities E-4 39
Statement of Cash Flows - Proprietary Funds E-5 40
Statement of Fiduciary Net Assets - Fiduciary Funds F-1 41
Statement of Changes in Fiduciary Net Assets - Fiduciary Funds F-2 42
Notes to the Financial Statements 43
Required Supplementary Information:
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
Budget Basis - General Fund G 76
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
Budget Basis - Social Services Fund H 81
Schedule of Funding Progress and Employer Retirement
Contributions - Employee Retirement and Post-Employment Benefit Plans I 82
Note to Required Supplementary Information .
The document provides an overview of the City of Fort Lauderdale's finances for fiscal year 2015:
- Revenues totaled $314 million, an increase of $24.7 million from 2014, mainly due to an appeal payment and increased property taxes. Expenditures totaled $256 million, an increase of $7.1 million.
- Net position was $811.7 million. Total debt decreased by $35.6 million to $766.8 million. Property tax revenues increased by $5.7 million due to higher property values.
- The general fund revenue sources included taxes, licenses/permits, charges for services and intergovernmental revenues. Expenditures were allocated to general government
The document provides an analysis of the fiscal health of the 75 most populous U.S. cities based on their fiscal year 2018 financial reports. It finds that 63 cities had more debt than money to pay all bills, with a total unfunded debt of $323.2 billion. Unfunded retirement benefits, including $176.2 billion in pension debt and $149.8 billion in other post-employment benefits, were major contributors to the debt. The report ranks the cities based on their "Taxpayer Burden" or "Taxpayer Surplus" and assigns grades based on their financial condition. No cities received an A, 12 received a B, 27 a C, 32 a D, and 4 an F.
The document is the City of Kelsey's Comprehensive Annual Financial Report for the fiscal year ending June 2005. It provides an overview of the city including its history, demographics, services provided, and financial information. The city experienced moderate population growth and a strong economic outlook. The report discusses the city's various funds including the general fund, transportation funds, debt service fund, and financial policies around budgeting, cash management, and independent audits. The independent auditor issued an unqualified opinion stating the financial statements fairly represented the city's financial position.
12Report on the Financial Performance City of Do.docxjesusamckone
1
2
Report on the Financial Performance City of Doral
Student Name
Masters of Accountancy,
ACG6505 Advance Governmental and Fund Accounting
Dr. Dahli Gray, CPA, CMA, CGMA, CFE
Date
Abstract
The report gives a brief history of City of Doral, how it incorporated and its current financial performance. The city makes its annual budgets by involving its resident who priorities which projects and programs should be funded based on the projected revenue. Based on the comprehensive financial reports, the corporation continues to register increase in assets; however, during the last two years, it registered a reduction in its liabilities. Such trend is beneficial for the financial stability of the corporation. The City of Doral is one of the city’s that is managed well thanks to its management format that includes manager, the council, and mayor. The city is managed as a corporation after incorporating in 2003. Due to the good management, the city attracted many investors and diversified the investments. The investment in capital assets coupled with good management led to increase in population, business opportunities and revenue. The more the business opportunities the more the city collected property taxes and served many people who paid for the services. The strategy increased its revenue base and increased its net worth. Whereas there are improvements, the analysis of the financial position shows that more controls on the liabilities are needed to reduce liabilities and increase revenue.
Keywords: net worth, assets, liabilities
Report on the Financial Performance City of Doral
Since the incorporation of City of Doral in 2003, population increased and more developments were carried out that led to increase in cash flow and revenue. More developments and investments led to increase in the city’s revenue collections. For example, in 2018 the city raised $ 12,081 billion from revenue and other charges. It is in cognizance of the city’s development and investment that the paper focuses on analyzing the trend of the value of assets, liabilities and the general net worth of the organization. Specifically, the analysis will be done by calculating relevant financial ratios appropriate in making informed judgment about the issues identified. Furthermore, the paper will document the analysis results in simple and clear terms understandable to external stakeholders of the corporation. Importantly, the report highlights the conclusions derived from the analysis and highlights appropriate recommendations based on the conclusions. The final part of the paper is the summary of the report.
History
The Founders
The City of Doral started as a real estate site after Doris and Alfred Kaskel bought land in the state of Florida in 1950s. The two were real estate developers who bought land for purposes of developing it, they bought 2400 acres of land. The land was swampy; it was located between NW 36 and 74 streets and from NW 79 to NW 117 avenues. They b.
12Report on the Financial Performance City of Do.docxaulasnilda
1
2
Report on the Financial Performance City of Doral
Student Name
Masters of Accountancy,
ACG6505 Advance Governmental and Fund Accounting
Dr. Dahli Gray, CPA, CMA, CGMA, CFE
Date
Abstract
The report gives a brief history of City of Doral, how it incorporated and its current financial performance. The city makes its annual budgets by involving its resident who priorities which projects and programs should be funded based on the projected revenue. Based on the comprehensive financial reports, the corporation continues to register increase in assets; however, during the last two years, it registered a reduction in its liabilities. Such trend is beneficial for the financial stability of the corporation. The City of Doral is one of the city’s that is managed well thanks to its management format that includes manager, the council, and mayor. The city is managed as a corporation after incorporating in 2003. Due to the good management, the city attracted many investors and diversified the investments. The investment in capital assets coupled with good management led to increase in population, business opportunities and revenue. The more the business opportunities the more the city collected property taxes and served many people who paid for the services. The strategy increased its revenue base and increased its net worth. Whereas there are improvements, the analysis of the financial position shows that more controls on the liabilities are needed to reduce liabilities and increase revenue.
Keywords: net worth, assets, liabilities
Report on the Financial Performance City of Doral
Since the incorporation of City of Doral in 2003, population increased and more developments were carried out that led to increase in cash flow and revenue. More developments and investments led to increase in the city’s revenue collections. For example, in 2018 the city raised $ 12,081 billion from revenue and other charges. It is in cognizance of the city’s development and investment that the paper focuses on analyzing the trend of the value of assets, liabilities and the general net worth of the organization. Specifically, the analysis will be done by calculating relevant financial ratios appropriate in making informed judgment about the issues identified. Furthermore, the paper will document the analysis results in simple and clear terms understandable to external stakeholders of the corporation. Importantly, the report highlights the conclusions derived from the analysis and highlights appropriate recommendations based on the conclusions. The final part of the paper is the summary of the report.
History
The Founders
The City of Doral started as a real estate site after Doris and Alfred Kaskel bought land in the state of Florida in 1950s. The two were real estate developers who bought land for purposes of developing it, they bought 2400 acres of land. The land was swampy; it was located between NW 36 and 74 streets and from NW 79 to NW 117 avenues. They b ...
The document summarizes key financial information for the City of Rock Hill for fiscal year 2015. It provides highlights of revenues, expenses, economic trends, and performance metrics for the city. It also discusses the city's commitment to transparency, accountability, and long-term financial planning. The city uses various reports and financial documents to keep the public informed about its plans, goals, and finances.
COMPREHENSIVEANNUAL FINANCIALREPORTfor the year ended .docxmaxinesmith73660
COMPREHENSIVE
ANNUAL FINANCIAL
REPORT
for the year ended December 31, 2014
ULHHU
Michael E. Lamb, City Controller
CITY OF PITTSBURGH PENNSYLVANIA
i
Front and back cover photos credits are from Thinkstock.com by Getty Images.
CITY OF PITTSBURGH, PENNSYLVANIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
YEAR ENDED DECEMBER 31,2014
TART.F. OF CONTENTS
INTRODUCTORY SECTION
Letter of Transmittal
GFOA Certificate of Achievement
Organizational Chart
Elected City Officials
FINANCIAL SECTION
Independent Auditor's Report
Management's Discussion and Analysis
Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Position
Statement of Activities
Fund Financial Statements:
Balance Sheet - Governmental Funds
Reconciliation of the Balance Sheet of Governmental Funds to the
Statement of Net Position
Statement of Revenues, Expenditures, and Changes in Fund Balance -
Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures, and
Changes in Fund Balance of Governmental Funds to the Statement of
Activities
Statement of Revenues, Expenditures, and Changes in Fund Balance -
Budget and Actual (Non-GAAP Budgetary Basis) - General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance -
Budget and Actual (Non-GAAP Budgetary Basis) - Community
Development Fund
Page No.
I-l
1-8
1-9
I-IO
14
CITY OF PITTSBURGH, PENNSYLVANIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
YEAR ENDED DECEMBER 31,2014
TABLE OF CONTENTS fContinuedl
Fiduciary Fund Statements:
Statement of Net Position - Fiduciary Funds
Statement of Ciianges in Net Position - Fiduciary Funds
Combining Statements of Discrete Component Units:
Combining Statement of Net Position - Component Units
Statement of Activities - Component Units
Notes to Financial Statements
Page No.
Required Supplementary Information:
Pension Trust Fund Disclosures - GASB Statement No. 67:
Schedule of Changes in the City's Net Pension Liability and Related Ratios -
Pension Plan
Schedule of the City's Contributions and Investment Returns
Notes to Required Supplementary Information - Pension Plan
Employer Pension Plans and OPEB Disclosures:
Schedules of Funding Progress - Pensions
Schedules of Contributions from Employers and Other Contributing
Entities
Note to Required Supplementary Pension Schedules
Schedule of Funding Progress - Other Postemployment Benefit Plans
Supplementary Information:
Combining and Individual Other Fund Statements and
Schedules:
Combining Balance Sheet - Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund
Balance - Nonmajor Governmental Funds
Combining Statement of Net Position - Pension Trust Funds
16
17
18
20
21
95
96
97
98
99
100
101
102
103
104
CITY OF PITTSBURGH, PENNSYLVANIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
YEAR ENDED DECEMBER 31, 2014
TABLE OF CONTENTS rContinucd)
Combining Statement of Changes inNet Position - Pension Trust Fun.
www.charlottesville.orgCity of Charlottesville, Virginia.docxericbrooks84875
www.charlottesville.org
City of Charlottesville, Virginia
Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 2010
CITY OF CHARLOTTESVILLE, VIRGINIA
Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 2010
Prepared by
Department of Finance
DEPARTMENT OF FINANCE
Monica L. Brumfield
John A. Chisholm
Barbara Eyrse
Elnora L. Grooms
Kathy W. Hall
Khristina S. Hammill
Linda D. Harding
Gail E. Hassmer
Michael Heny
Teresa A. Kirkdoffer
Sharon O’Hare
Michaela Roberts
Beatrice M. Segal
Peggy J. Sprouse
Bernard Wray
CITY OF CHARLOTTESVILLE, VIRGINIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2010
TABLE OF CONTENTS
Exhibit or
Schedule Page
INTRODUCTORY SECTION
Letter of Transmittal 1
GFOA Certificate of Achievement for Excellence in Financial Reporting 10
City Organizational Chart 11
List of Elected and Appointed Officials 12
FINANCIAL SECTION
Independent Auditors' Report 13
Management's Discussion and Analysis 15
Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Assets A 30
Statement of Activities B 31
Fund Financial Statements:
Balance Sheet - Governmental Funds C 32
Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds D 34
Statement of Net Assets - Proprietary Funds E-1 36
Reconciliation of the Proprietary Funds Statement of Net Assets to the Statement
of Net Assets for Business-Type Activities E-2 37
Statement of Revenues, Expenses and Changes in Fund Net Assets - Proprietary
Funds E-3 38
Reconciliation of the Proprietary Funds Statement of Revenues, Expenses and
Changes in Fund Net Assets to the Statement of Activities E-4 39
Statement of Cash Flows - Proprietary Funds E-5 40
Statement of Fiduciary Net Assets - Fiduciary Funds F-1 41
Statement of Changes in Fiduciary Net Assets - Fiduciary Funds F-2 42
Notes to the Financial Statements 43
Required Supplementary Information:
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
Budget Basis - General Fund G 76
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
Budget Basis - Social Services Fund H 81
Schedule of Funding Progress and Employer Retirement
Contributions - Employee Retirement and Post-Employment Benefit Plans I 82
Note to Required Supplementary Information .
SRF Entries & T-accounts DUE FROMreference Account Ti.docxwhitneyleman54422
SRF Entries & T-accounts DUE FROMreference Account TitlesDebitsCredits CASH INVESTMENTS STATE GOV'Tbb23,000bb59,000bb107,0003-Ctype debit accounts in this columntype credit accounts in this column-4-C23,00059,000107,000TOTAL FUND BALANCEACCOUNTS PAYABLE (beginning of year)9,000bb180,000bb9,000180,000 REVENUES REVENUESEXPENDITURES - STREETINTERGOVERNMENTALINVESTMENT INTEREST& HIGHWAY MAINTENANCE---BUDGETARY ACCOUNTS BUDGETARYESTIMATED REVENUESAPPROPRIATIONSFUND BALANCE---BUDGETARY FUND BALANCE RESERVE FOR ENCUMBRANCESRESERVE FOR ENCUMBRANCESENCUMBRANCES-bb--Total Debits 189,000Total Credits189,000
&16City of Monroe &16
Street and Highway Fund - General Ledger
Closing Entries BUDGETARYAccount TitleDebitsCreditsFUND BALANCE-Preclosingclosing entry-FUND BALANCE180,000Preclosingclosing entry180,000ending balanceComplete the following tableNon-spendableRestrictedCommittedAssignedUnassignedTotalFund Balance-
&14City of Monroe &14
STREET & HIGHWAY MAINTENANCE FUND - Closing Entries
Stmt of revenues & expendituresRevenuesIntergovernmental RevenuesInterest on Investments Total Revenues$ -ExpendituresCurrent: Street & Highway Maintenance Total Expenditures-Excess (Deficiency) of Revenues Over Expenditures-Fund Balance, January 1Fund Balance, December 31$ -
&"Times New Roman,Regular"&14City of Monroe
Statement of Revenues, Expenditures and Changes in Fund Balance
Street and Highway Maintenance Fund
For the year ended December 31, 2017
Balance SheetAssetsCashInvestmentsDue from State Government Total Assets$ -Liabilities and Fund EquityLiabilitiesAccounts PayableFund EquityFund Balance - Restricted for Street and Highway Maintenance Total Liabilities and Fund Equity$ -
&"Times New Roman,Regular"&14City of Monroe
Street & Highway Maintenance Fund
Balance Sheet
As of December 31, 2017
General Fund Journal Entriesreference Account TitlesDebitsCredits3-Ctype debit accounts in this columntype credit accounts in this column4-C
&"Arial,Bold"&14City of Monroe - General Fund Journal Entries
General Fund T-accounts CASH ESTIMATED INTEREST & PENALTIESESTM' UNCOLLECTIBLE DUE FROMbb497,000TAXES RECEIVABLEUNCOLLECTIBLE TAXES RECEIVABLEINTEREST & PENALTIES STATE GOV'Tbb210,00037,000bbbb5,200950bbbb210,000210,00037,0005,200950210,000497,000 TAX ANTICIPATION DUE TO DUE TO DUE TO DEFERRED INFLOWSACCOUNTS PAYABLE NOTE PAYABLEOTHER FUNDSFEDERAL GOV'T STATE GOV'T - PROPERTY TAXES99,000bb-bb27,000bb-bbbb21,000bb99,000-27,000--21,000 TOTAL FUND BALANCE EXPENDITURESOTHER FINANCING (beginning of year)REVENUES CONTROL CONTROL USES CONTROL737,250bb-25-737,250---BUDGETARY ACCOUNTSESTIMATED OTHER BUDGETARYBUDGETARY FUND BALANCE ENCUMBRANCESESTIMATED REVENUESAPPROPRIATIONSFINANCING USESFUND BALANCE RESERVE FOR ENCUMBRANCESRESERVE FOR ENCUMBRANC.
The document is the City of Alamo Heights' Annual Comprehensive Financial Report for the fiscal year ended September 30, 2021. It includes an independent auditor's unmodified opinion stating that the city's financial statements were fairly presented. It also discusses that the city met the requirements to receive the GFOA's Certificate of Achievement for Excellence in Financial Reporting for the 24th consecutive year. Finally, it provides an overview of the city's financial position, including that net assets exceeded liabilities by $22.9 million, with $7.4 million available for city operations.
The City of Alamo Heights presents its Comprehensive Annual Financial Report for fiscal year 2019, which received an unmodified audit opinion. The report shows that the City's net position increased by $1.2 million over the previous year to $18.5 million total. An independent auditor found that the City's financial statements were prepared in accordance with accounting standards.
MICHIGAN We hope for It shall rise again bette.docxARIV4
MICHIGAN
"We hope for "It shall rise again
better things." from the ashes.'"'
FOUNDED 1701
INCORPORATED 1806
AREA (Square Miles) 137 .9
POPULATION 713,777
City of Detroit
Comprehensive Annual Financial Report
for the Fiscal Year Ended June 30, 2014
Michael E. Duggan, Mayor
i
TABLE OF CONTENTS
Page
I. INTRODUCTORY SECTION
LETTER OF TRANSMITTAL I-1
AUDITOR GENERAL’S LETTER I-9
LIST OF CITY OF DETROIT PRINCIPAL OFFICIALS I-10
CITY OF DETROIT ORGANIZATION CHART I-13
II. FINANCIAL SECTION
INDEPENDENT AUDITORS’ REPORT 1
MANAGEMENT’S DISCUSSION AND ANALYSIS (MD&A) (UNAUDITED) 7
BASIC FINANCIAL STATEMENTS:
A. GOVERNMENT-WIDE FINANCIAL STATEMENTS:
Statement of Net Position 39
Statement of Activities 40
B. FUND FINANCIAL STATEMENTS:
Governmental Funds Financial Statements:
Balance Sheet 42
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Position 43
Statement of Revenues, Expenditures, and Changes in Fund Balances 44
Reconciliation of the Statement of Revenues, Expenditures, and
Changes in Fund Balances of Governmental Funds to the
Statement of Activities 45
Enterprise Funds Financial Statements:
Statement of Net Position 46
Statement of Revenues, Expenses, and Changes in Fund Net Position 50
Statement of Cash Flows 52
Fiduciary Funds Financial Statements:
Statement of Fiduciary Net Position 56
Statement of Changes in Fiduciary Net Position 57
Discretely Presented Component Units Financial Statements:
Combining Statement of Net Position 58
Combining Statement of Activities 60
C. NOTES TO BASIC FINANCIAL STATEMENTS 63
REQUIRED SUPPLEMENTARY INFORMATION:
A. BUDGET TO ACTUAL COMPARISON - GENERAL FUND:
Notes to Budget to Actual Comparison 161
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual -
General Fund 162
B. EMPLOYER CONTRIBUTIONS AND FUNDING PROGRESS:
Schedules of Funding Progress and Employer Contributions 166
ii
TABLE OF CONTENTS
Page
OTHER SUPPLEMENTARY INFORMATION SECTION:
A. COMBINING NON-MAJOR GOVERNMENTAL FUNDS FINANCIAL STATEMENTS:
Other Governmental Funds:
Combining Balance Sheet 173
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 174
Special Revenue Funds:
Combining Balance Sheet 176
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 178
Street Fund:
Combining Balance Sheet 180
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 181
Permanent Funds:
Combining Balance Sheet 182
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 183
B. OTHER GOVERNMENTAL FUNDS BUDGETARY COMPARISON SCHEDULES:
Special Revenue Funds 184
Debt Servic ...
This document provides contact information for various city services and departments in Cupertino, California. It also includes a brief summary of key facts about the city, such as its population, median age, and rankings. Additionally, it introduces the city's fiscal year 2014-2015 budget, including revenues, expenditures, staffing levels over time, and the breakdown of funds and departments.
Colton City of COMPREHENSIVE ANNUAL FINANCIAL REPORT .docxdrandy1
This document is the City of Colton's Comprehensive Annual Financial Report for the fiscal year ended June 30, 2019. It was prepared by the City's Finance Department and includes the independent auditor's report, management's discussion and analysis, basic financial statements, notes to the financial statements, required supplementary information, and supplementary information such as combining and individual fund financial statements. The financial report provides information on the City's financial position and activities for the fiscal year.
Colton City of COMPREHENSIVE ANNUAL FINANCIAL REPORT .docxcargillfilberto
Colton
City of
COMPREHENSIVE ANNUAL
FINANCIAL REPORT
Fiscal Year Ended June 30, 2019
City of Colton, California
650 N. La Cadena Drive, Colton, California 92324
THIS PAGE INTENTIONALLY LEFT BLANK
CITY OF COLTON, CALIFORNIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
WITH REPORT ON AUDIT
BY INDEPENDENT
CERTIFIED PUBLIC ACCOUNTANTS
FOR THE YEAR ENDED JUNE 30, 2019
Prepared By:
Finance Department
Finance Administration Division
THIS PAGE INTENTIONALLY LEFT BLANK
CITY OF COLTON, CALIFORNIA
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2019
Table of Contents
Page
Number
INTRODUCTORY SECTION:
Letter of Transmittal i
Municipal Officials v
Organization Chart vi
Government Finance Officers Association Certificate vii
FINANCIAL SECTION:
Independent Auditors’ Report 1
Managements’ Discussion and Analysis
(Required Supplementary Information) 5
Basic Financial Statements:
Government-Wide Financial Statements:
Statement of Net Position 17
Statement of Activities 18
Fund Financial Statements:
Governmental Funds:
Balance Sheet 20
Reconciliation of the Governmental Funds Balance Sheet
to the Statement of Net Position 21
Statement of Revenues, Expenditures and Changes in Fund Balances 22
Reconciliation of the Governmental Funds Statement of Revenues,
Expenditures and Changes in Fund Balances to the Statement of Activities 23
Budgetary Comparison Statement by Department - General Fund 25
Proprietary Funds:
Statement of Net Position 26
Statement of Revenues, Expenses and Changes in Net Position 30
Statement of Cash Flows 32
Fiduciary Funds:
Statement of Net Position 36
Statement of Changes in Net Position 37
Notes to Financial Statements 39
CITY OF COLTON, CALIFORNIA
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2019
Table of Contents
Page
Number
Required Supplementary Information: 87
CalPERS Pension Plans:
Safety Plans:
Schedule of Proportionate Share of the Net Pension Liability 88
Schedule of Contributions 89
Miscellaneous Plan:
Schedule of Changes in the Net Pension Liability and Related Ratios 90
Schedule of Contributions 91
Other Post-Employment Benefits Plan:
Schedule of Changes in the Total OPEB Liability and Related Ratios 92
Supplementary Information:
Combining and Individual Fund Statements and Schedules:
Other Governmental Funds: 93
Combining Balance Sheet 96
Combining Statement of Revenues, Expenditures and
Changes in Fund Balances 102
Schedules of Revenues, Expenditures and Changes in
Fund Balance - Budget and Actual:
Gas Tax Special Revenue Fund 108
Community Child Care Special Revenue Fund 109
Library Grant Special Revenue Fund 110
Community Development Block Grant Special Revenue Fund 111
State Traffic Relief Special Revenue Fund 112
.
Colton City of COMPREHENSIVE ANNUAL FINANCIAL REPORT .docxpickersgillkayne
Colton
City of
COMPREHENSIVE ANNUAL
FINANCIAL REPORT
Fiscal Year Ended June 30, 2019
City of Colton, California
650 N. La Cadena Drive, Colton, California 92324
THIS PAGE INTENTIONALLY LEFT BLANK
CITY OF COLTON, CALIFORNIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
WITH REPORT ON AUDIT
BY INDEPENDENT
CERTIFIED PUBLIC ACCOUNTANTS
FOR THE YEAR ENDED JUNE 30, 2019
Prepared By:
Finance Department
Finance Administration Division
THIS PAGE INTENTIONALLY LEFT BLANK
CITY OF COLTON, CALIFORNIA
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2019
Table of Contents
Page
Number
INTRODUCTORY SECTION:
Letter of Transmittal i
Municipal Officials v
Organization Chart vi
Government Finance Officers Association Certificate vii
FINANCIAL SECTION:
Independent Auditors’ Report 1
Managements’ Discussion and Analysis
(Required Supplementary Information) 5
Basic Financial Statements:
Government-Wide Financial Statements:
Statement of Net Position 17
Statement of Activities 18
Fund Financial Statements:
Governmental Funds:
Balance Sheet 20
Reconciliation of the Governmental Funds Balance Sheet
to the Statement of Net Position 21
Statement of Revenues, Expenditures and Changes in Fund Balances 22
Reconciliation of the Governmental Funds Statement of Revenues,
Expenditures and Changes in Fund Balances to the Statement of Activities 23
Budgetary Comparison Statement by Department - General Fund 25
Proprietary Funds:
Statement of Net Position 26
Statement of Revenues, Expenses and Changes in Net Position 30
Statement of Cash Flows 32
Fiduciary Funds:
Statement of Net Position 36
Statement of Changes in Net Position 37
Notes to Financial Statements 39
CITY OF COLTON, CALIFORNIA
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2019
Table of Contents
Page
Number
Required Supplementary Information: 87
CalPERS Pension Plans:
Safety Plans:
Schedule of Proportionate Share of the Net Pension Liability 88
Schedule of Contributions 89
Miscellaneous Plan:
Schedule of Changes in the Net Pension Liability and Related Ratios 90
Schedule of Contributions 91
Other Post-Employment Benefits Plan:
Schedule of Changes in the Total OPEB Liability and Related Ratios 92
Supplementary Information:
Combining and Individual Fund Statements and Schedules:
Other Governmental Funds: 93
Combining Balance Sheet 96
Combining Statement of Revenues, Expenditures and
Changes in Fund Balances 102
Schedules of Revenues, Expenditures and Changes in
Fund Balance - Budget and Actual:
Gas Tax Special Revenue Fund 108
Community Child Care Special Revenue Fund 109
Library Grant Special Revenue Fund 110
Community Development Block Grant Special Revenue Fund 111
State Traffic Relief Special Revenue Fund 112
.
- The report analyzes Multnomah County's financial condition over the past 10 years. It found that while operating revenues have increased modestly, they have not kept pace with population growth, resulting in declining per capita spending. Intergovernmental revenues from federal and state governments remain a major funding source for county programs and services. Spending on health and human services has increased due to additional intergovernmental funding, while most other program spending is down. The county has generally maintained strong financial reserves in line with best practices.
The document provides the State of the Village report from the Village President, Linda Jackson. It summarizes the accomplishments of 2014 and plans for 2015 across various departments. Key points include maintaining a balanced budget and high credit rating. The finance, community development, police, and public works departments all saw improvements and continued growth in 2014 such as new businesses, increased permits, and infrastructure upgrades. The report outlines the vision to ensure Glendale Heights remains a progressive community.
Comprehensive Annual Financial Report City of Middle.docxdonnajames55
This document is the Comprehensive Annual Financial Report (CAFR) of the City of Middletown, Connecticut for the fiscal year ending June 30, 2015. It includes introductory information about Middletown's government and officials, the independent auditor's report, financial statements, notes to the financial statements, required supplementary information, and supplementary financial schedules and statistics. The CAFR provides a comprehensive overview of the City of Middletown's financial position and activities for fiscal year 2015.
The City of Alamo Heights presented its Annual Comprehensive Financial Report for the fiscal year ended September 30, 2022. An independent audit was conducted and resulted in an unmodified opinion, stating that the financial statements were presented fairly. The report showed that the City's net position exceeded its liabilities by $26.2 million, with $7.48 million available for operations. The General Fund balance was $6.3 million, an increase over the previous year. The report was made accessible to the public to comply with the city charter.
2023 07 10 City Commission Budget Workshop Agenda PacketVictoriaColangelo
Dive into our detailed analysis of Winter Springs' FY 2024 budget. Understand the city's priorities, major revenue sources, expenditure allocations, and the roles of key departments. See how the city is investing in essential services and enhancing the quality of life for its residents.
The DC Development Report is a summary of the major development and construction projects in the District of Columbia. The Washington, DC Economic Partnership (WDCEP) began tracking development activity in 2001 with the hope of creating a comprehensive database that would answer a number of questions in regards to the construction activity in the city. The Report summarizes our entire database of projects, highlights major projects and what lies ahead for development in the District of Columbia.
This update of the DC Development Report is an overview of development activity and of the expansion occurring in DC. As a resource book, it is a compilation of nearly 14 years of data collection and research that provides an overview of an ever-changing development and construction cycle.
The WDCEP performs an annual “development census” in the month of September and receives contributions from more than 100 developers, architects, contractors and economic development organizations. This outreach results in updates to more than 350 projects. While our database of projects is constantly being updated, for the purposes of this publication all data reflects project status, design and information as of September 2014.
In 2014 the WDCEP partnered with CBRE to provide an economic overview of DC and in-depth analysis of the office, retail and residential markets. Although every attempt was made to ensure the quality of the information contained in this document, the WDCEP and CBRE makes no warranty or guarantee as to its accuracy, completeness or usefulness for any given purpose.
Evaluation and Analysis of the City of Weslaco's Municipal Budget, 2014-2015
Graduate Research for Public Budgeting and Finance: Master of Public Affairs-Administration, The University of Texas Rio Grande Valley (UTRGV)
Rev. 1.0
The annual report summarizes the City of Fort Lauderdale's fiscal year from October 1, 2014 to September 30, 2015. It discusses the city's elected officials, administration, general government operations, and required bond disclosures. The bulk of the report provides updates on the city's various outstanding debt obligations, including general obligation bonds, taxable special obligation bonds, water and sewer revenue bonds, bank loans, capital leases, and other financing. It also notes a subsequent bond refunding that occurred in April 2016.
DUE SUNDAY 830pmAnswer the following post Discussion Week Five.docxhasselldelisa
DUE SUNDAY 8:30pm
Answer the following post Discussion Week Five:; government Wide Statements.
1. Emily:
The government-wide statements provide a broad scope of the financial position of Calvert County government's finances, which is similar to how private-sector business present their financial data. The statement of net position and the statement of activities breaks out functions of Calvert County's government that are generally supported by tax and intergovernmental revenues. The governmental functions include general government, public safety, public works, health and hospitals, social services, education, recreation and culture, conservation or natural resources, urban development and housing, economic development, and debt service. The business-type activities for Calvert County include water and sewer, solid waste and recycling. One thing that is included in these statements is "legally seperate component units", such as the Calvert County Board of Education and the Economic Development Authority.
The fund financial statements maintain control over the resources allocated to a specific activity or objective.
Source: http://www.co.cal.md.us/DocumentCenter/View/10611
2.
Melissa
G
overnment wide statements consist of statements of net positions such as assets (current and non-current). Liabilities (current and non-current), deferred outflows and deferred inflows. Government wide statements include the statement of activities as well, this consists of program revenues such as changes in net position and governmental activities such as public safety and education.
Government wide statements differ from the financial fund statements in how the financial fund focuses on the operations of the town from salaries and operating expenses, cash flows and reconciliation of operating income.
By looking at the status of the government wide statements I can see where the funding equity is spent and what we have left at the end of the year. I can tell if we overspent or if certain governmental regulated activities were complete. The governmental fund gives for of an outlook of where every dollar of bonds went in order for the town to function properly.
Reference
Town of Lynnfield
. (2015, 06 30). Retrieved from Financial statements: http://town.lynnfield.ma.us/Pages/LynnfieldMA_Accounting/FY%202015%20Financial%20Statements
.
For this assignment, review the articleAbomhara, M., & Koie.docxsleeperharwell
For this assignment, review the article:
Abomhara, M., & Koien, G.M. (2015). Cyber security and the internet of things: Vulnerabilities, threats, intruders, and attacks.
Journal of Cyber Security, 4
, 65-88. Doi: 10.13052/jcsm2245-1439.414
and evaluate it in 3 pages (800 words), in APA format with in-text citation using your own words, by addressing the following:
What did the authors investigate, and in general how did they do so?
Identify the hypothesis or question being tested
Summarize the overall article.
Identify the conclusions of the authors
Indicate whether or not you think the data support their conclusions/hypothesis
Consider alternative explanations for the results
Provide any additional comments pertaining to other approaches to testing their hypothesis (logical follow-up studies to build on, confirm or refute the conclusions)
The relevance or importance of the study
The appropriateness of the experimental design
When you write your evaluation, be brief and concise, this is not meant to be an essay but an objective evaluation that one can read very easily and quickly. Also, you should include a complete reference (title, authors, journal, issue, pages) you turn in your evaluation. This is good practice for your literature review, which you’ll be completing during the dissertation process.
.
For this assignment, provide your perspective about Privacy versus N.docxsleeperharwell
For this assignment, provide your perspective about Privacy versus National Security
. This is a particularly "hot topic" because of recent actions by the federal government taken against Apple. So, please use information from reliable sources to support your perspective.
This assignment should be 1.5 pages in length, using Times New Roman font (size 12), double spaced on a Word documen
.
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The document is the City of Alamo Heights' Annual Comprehensive Financial Report for the fiscal year ended September 30, 2021. It includes an independent auditor's unmodified opinion stating that the city's financial statements were fairly presented. It also discusses that the city met the requirements to receive the GFOA's Certificate of Achievement for Excellence in Financial Reporting for the 24th consecutive year. Finally, it provides an overview of the city's financial position, including that net assets exceeded liabilities by $22.9 million, with $7.4 million available for city operations.
The City of Alamo Heights presents its Comprehensive Annual Financial Report for fiscal year 2019, which received an unmodified audit opinion. The report shows that the City's net position increased by $1.2 million over the previous year to $18.5 million total. An independent auditor found that the City's financial statements were prepared in accordance with accounting standards.
MICHIGAN We hope for It shall rise again bette.docxARIV4
MICHIGAN
"We hope for "It shall rise again
better things." from the ashes.'"'
FOUNDED 1701
INCORPORATED 1806
AREA (Square Miles) 137 .9
POPULATION 713,777
City of Detroit
Comprehensive Annual Financial Report
for the Fiscal Year Ended June 30, 2014
Michael E. Duggan, Mayor
i
TABLE OF CONTENTS
Page
I. INTRODUCTORY SECTION
LETTER OF TRANSMITTAL I-1
AUDITOR GENERAL’S LETTER I-9
LIST OF CITY OF DETROIT PRINCIPAL OFFICIALS I-10
CITY OF DETROIT ORGANIZATION CHART I-13
II. FINANCIAL SECTION
INDEPENDENT AUDITORS’ REPORT 1
MANAGEMENT’S DISCUSSION AND ANALYSIS (MD&A) (UNAUDITED) 7
BASIC FINANCIAL STATEMENTS:
A. GOVERNMENT-WIDE FINANCIAL STATEMENTS:
Statement of Net Position 39
Statement of Activities 40
B. FUND FINANCIAL STATEMENTS:
Governmental Funds Financial Statements:
Balance Sheet 42
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Position 43
Statement of Revenues, Expenditures, and Changes in Fund Balances 44
Reconciliation of the Statement of Revenues, Expenditures, and
Changes in Fund Balances of Governmental Funds to the
Statement of Activities 45
Enterprise Funds Financial Statements:
Statement of Net Position 46
Statement of Revenues, Expenses, and Changes in Fund Net Position 50
Statement of Cash Flows 52
Fiduciary Funds Financial Statements:
Statement of Fiduciary Net Position 56
Statement of Changes in Fiduciary Net Position 57
Discretely Presented Component Units Financial Statements:
Combining Statement of Net Position 58
Combining Statement of Activities 60
C. NOTES TO BASIC FINANCIAL STATEMENTS 63
REQUIRED SUPPLEMENTARY INFORMATION:
A. BUDGET TO ACTUAL COMPARISON - GENERAL FUND:
Notes to Budget to Actual Comparison 161
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual -
General Fund 162
B. EMPLOYER CONTRIBUTIONS AND FUNDING PROGRESS:
Schedules of Funding Progress and Employer Contributions 166
ii
TABLE OF CONTENTS
Page
OTHER SUPPLEMENTARY INFORMATION SECTION:
A. COMBINING NON-MAJOR GOVERNMENTAL FUNDS FINANCIAL STATEMENTS:
Other Governmental Funds:
Combining Balance Sheet 173
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 174
Special Revenue Funds:
Combining Balance Sheet 176
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 178
Street Fund:
Combining Balance Sheet 180
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 181
Permanent Funds:
Combining Balance Sheet 182
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 183
B. OTHER GOVERNMENTAL FUNDS BUDGETARY COMPARISON SCHEDULES:
Special Revenue Funds 184
Debt Servic ...
This document provides contact information for various city services and departments in Cupertino, California. It also includes a brief summary of key facts about the city, such as its population, median age, and rankings. Additionally, it introduces the city's fiscal year 2014-2015 budget, including revenues, expenditures, staffing levels over time, and the breakdown of funds and departments.
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This document is the City of Colton's Comprehensive Annual Financial Report for the fiscal year ended June 30, 2019. It was prepared by the City's Finance Department and includes the independent auditor's report, management's discussion and analysis, basic financial statements, notes to the financial statements, required supplementary information, and supplementary information such as combining and individual fund financial statements. The financial report provides information on the City's financial position and activities for the fiscal year.
Colton City of COMPREHENSIVE ANNUAL FINANCIAL REPORT .docxcargillfilberto
Colton
City of
COMPREHENSIVE ANNUAL
FINANCIAL REPORT
Fiscal Year Ended June 30, 2019
City of Colton, California
650 N. La Cadena Drive, Colton, California 92324
THIS PAGE INTENTIONALLY LEFT BLANK
CITY OF COLTON, CALIFORNIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
WITH REPORT ON AUDIT
BY INDEPENDENT
CERTIFIED PUBLIC ACCOUNTANTS
FOR THE YEAR ENDED JUNE 30, 2019
Prepared By:
Finance Department
Finance Administration Division
THIS PAGE INTENTIONALLY LEFT BLANK
CITY OF COLTON, CALIFORNIA
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2019
Table of Contents
Page
Number
INTRODUCTORY SECTION:
Letter of Transmittal i
Municipal Officials v
Organization Chart vi
Government Finance Officers Association Certificate vii
FINANCIAL SECTION:
Independent Auditors’ Report 1
Managements’ Discussion and Analysis
(Required Supplementary Information) 5
Basic Financial Statements:
Government-Wide Financial Statements:
Statement of Net Position 17
Statement of Activities 18
Fund Financial Statements:
Governmental Funds:
Balance Sheet 20
Reconciliation of the Governmental Funds Balance Sheet
to the Statement of Net Position 21
Statement of Revenues, Expenditures and Changes in Fund Balances 22
Reconciliation of the Governmental Funds Statement of Revenues,
Expenditures and Changes in Fund Balances to the Statement of Activities 23
Budgetary Comparison Statement by Department - General Fund 25
Proprietary Funds:
Statement of Net Position 26
Statement of Revenues, Expenses and Changes in Net Position 30
Statement of Cash Flows 32
Fiduciary Funds:
Statement of Net Position 36
Statement of Changes in Net Position 37
Notes to Financial Statements 39
CITY OF COLTON, CALIFORNIA
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2019
Table of Contents
Page
Number
Required Supplementary Information: 87
CalPERS Pension Plans:
Safety Plans:
Schedule of Proportionate Share of the Net Pension Liability 88
Schedule of Contributions 89
Miscellaneous Plan:
Schedule of Changes in the Net Pension Liability and Related Ratios 90
Schedule of Contributions 91
Other Post-Employment Benefits Plan:
Schedule of Changes in the Total OPEB Liability and Related Ratios 92
Supplementary Information:
Combining and Individual Fund Statements and Schedules:
Other Governmental Funds: 93
Combining Balance Sheet 96
Combining Statement of Revenues, Expenditures and
Changes in Fund Balances 102
Schedules of Revenues, Expenditures and Changes in
Fund Balance - Budget and Actual:
Gas Tax Special Revenue Fund 108
Community Child Care Special Revenue Fund 109
Library Grant Special Revenue Fund 110
Community Development Block Grant Special Revenue Fund 111
State Traffic Relief Special Revenue Fund 112
.
Colton City of COMPREHENSIVE ANNUAL FINANCIAL REPORT .docxpickersgillkayne
Colton
City of
COMPREHENSIVE ANNUAL
FINANCIAL REPORT
Fiscal Year Ended June 30, 2019
City of Colton, California
650 N. La Cadena Drive, Colton, California 92324
THIS PAGE INTENTIONALLY LEFT BLANK
CITY OF COLTON, CALIFORNIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
WITH REPORT ON AUDIT
BY INDEPENDENT
CERTIFIED PUBLIC ACCOUNTANTS
FOR THE YEAR ENDED JUNE 30, 2019
Prepared By:
Finance Department
Finance Administration Division
THIS PAGE INTENTIONALLY LEFT BLANK
CITY OF COLTON, CALIFORNIA
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2019
Table of Contents
Page
Number
INTRODUCTORY SECTION:
Letter of Transmittal i
Municipal Officials v
Organization Chart vi
Government Finance Officers Association Certificate vii
FINANCIAL SECTION:
Independent Auditors’ Report 1
Managements’ Discussion and Analysis
(Required Supplementary Information) 5
Basic Financial Statements:
Government-Wide Financial Statements:
Statement of Net Position 17
Statement of Activities 18
Fund Financial Statements:
Governmental Funds:
Balance Sheet 20
Reconciliation of the Governmental Funds Balance Sheet
to the Statement of Net Position 21
Statement of Revenues, Expenditures and Changes in Fund Balances 22
Reconciliation of the Governmental Funds Statement of Revenues,
Expenditures and Changes in Fund Balances to the Statement of Activities 23
Budgetary Comparison Statement by Department - General Fund 25
Proprietary Funds:
Statement of Net Position 26
Statement of Revenues, Expenses and Changes in Net Position 30
Statement of Cash Flows 32
Fiduciary Funds:
Statement of Net Position 36
Statement of Changes in Net Position 37
Notes to Financial Statements 39
CITY OF COLTON, CALIFORNIA
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2019
Table of Contents
Page
Number
Required Supplementary Information: 87
CalPERS Pension Plans:
Safety Plans:
Schedule of Proportionate Share of the Net Pension Liability 88
Schedule of Contributions 89
Miscellaneous Plan:
Schedule of Changes in the Net Pension Liability and Related Ratios 90
Schedule of Contributions 91
Other Post-Employment Benefits Plan:
Schedule of Changes in the Total OPEB Liability and Related Ratios 92
Supplementary Information:
Combining and Individual Fund Statements and Schedules:
Other Governmental Funds: 93
Combining Balance Sheet 96
Combining Statement of Revenues, Expenditures and
Changes in Fund Balances 102
Schedules of Revenues, Expenditures and Changes in
Fund Balance - Budget and Actual:
Gas Tax Special Revenue Fund 108
Community Child Care Special Revenue Fund 109
Library Grant Special Revenue Fund 110
Community Development Block Grant Special Revenue Fund 111
State Traffic Relief Special Revenue Fund 112
.
- The report analyzes Multnomah County's financial condition over the past 10 years. It found that while operating revenues have increased modestly, they have not kept pace with population growth, resulting in declining per capita spending. Intergovernmental revenues from federal and state governments remain a major funding source for county programs and services. Spending on health and human services has increased due to additional intergovernmental funding, while most other program spending is down. The county has generally maintained strong financial reserves in line with best practices.
The document provides the State of the Village report from the Village President, Linda Jackson. It summarizes the accomplishments of 2014 and plans for 2015 across various departments. Key points include maintaining a balanced budget and high credit rating. The finance, community development, police, and public works departments all saw improvements and continued growth in 2014 such as new businesses, increased permits, and infrastructure upgrades. The report outlines the vision to ensure Glendale Heights remains a progressive community.
Comprehensive Annual Financial Report City of Middle.docxdonnajames55
This document is the Comprehensive Annual Financial Report (CAFR) of the City of Middletown, Connecticut for the fiscal year ending June 30, 2015. It includes introductory information about Middletown's government and officials, the independent auditor's report, financial statements, notes to the financial statements, required supplementary information, and supplementary financial schedules and statistics. The CAFR provides a comprehensive overview of the City of Middletown's financial position and activities for fiscal year 2015.
The City of Alamo Heights presented its Annual Comprehensive Financial Report for the fiscal year ended September 30, 2022. An independent audit was conducted and resulted in an unmodified opinion, stating that the financial statements were presented fairly. The report showed that the City's net position exceeded its liabilities by $26.2 million, with $7.48 million available for operations. The General Fund balance was $6.3 million, an increase over the previous year. The report was made accessible to the public to comply with the city charter.
2023 07 10 City Commission Budget Workshop Agenda PacketVictoriaColangelo
Dive into our detailed analysis of Winter Springs' FY 2024 budget. Understand the city's priorities, major revenue sources, expenditure allocations, and the roles of key departments. See how the city is investing in essential services and enhancing the quality of life for its residents.
The DC Development Report is a summary of the major development and construction projects in the District of Columbia. The Washington, DC Economic Partnership (WDCEP) began tracking development activity in 2001 with the hope of creating a comprehensive database that would answer a number of questions in regards to the construction activity in the city. The Report summarizes our entire database of projects, highlights major projects and what lies ahead for development in the District of Columbia.
This update of the DC Development Report is an overview of development activity and of the expansion occurring in DC. As a resource book, it is a compilation of nearly 14 years of data collection and research that provides an overview of an ever-changing development and construction cycle.
The WDCEP performs an annual “development census” in the month of September and receives contributions from more than 100 developers, architects, contractors and economic development organizations. This outreach results in updates to more than 350 projects. While our database of projects is constantly being updated, for the purposes of this publication all data reflects project status, design and information as of September 2014.
In 2014 the WDCEP partnered with CBRE to provide an economic overview of DC and in-depth analysis of the office, retail and residential markets. Although every attempt was made to ensure the quality of the information contained in this document, the WDCEP and CBRE makes no warranty or guarantee as to its accuracy, completeness or usefulness for any given purpose.
Evaluation and Analysis of the City of Weslaco's Municipal Budget, 2014-2015
Graduate Research for Public Budgeting and Finance: Master of Public Affairs-Administration, The University of Texas Rio Grande Valley (UTRGV)
Rev. 1.0
The annual report summarizes the City of Fort Lauderdale's fiscal year from October 1, 2014 to September 30, 2015. It discusses the city's elected officials, administration, general government operations, and required bond disclosures. The bulk of the report provides updates on the city's various outstanding debt obligations, including general obligation bonds, taxable special obligation bonds, water and sewer revenue bonds, bank loans, capital leases, and other financing. It also notes a subsequent bond refunding that occurred in April 2016.
DUE SUNDAY 830pmAnswer the following post Discussion Week Five.docxhasselldelisa
DUE SUNDAY 8:30pm
Answer the following post Discussion Week Five:; government Wide Statements.
1. Emily:
The government-wide statements provide a broad scope of the financial position of Calvert County government's finances, which is similar to how private-sector business present their financial data. The statement of net position and the statement of activities breaks out functions of Calvert County's government that are generally supported by tax and intergovernmental revenues. The governmental functions include general government, public safety, public works, health and hospitals, social services, education, recreation and culture, conservation or natural resources, urban development and housing, economic development, and debt service. The business-type activities for Calvert County include water and sewer, solid waste and recycling. One thing that is included in these statements is "legally seperate component units", such as the Calvert County Board of Education and the Economic Development Authority.
The fund financial statements maintain control over the resources allocated to a specific activity or objective.
Source: http://www.co.cal.md.us/DocumentCenter/View/10611
2.
Melissa
G
overnment wide statements consist of statements of net positions such as assets (current and non-current). Liabilities (current and non-current), deferred outflows and deferred inflows. Government wide statements include the statement of activities as well, this consists of program revenues such as changes in net position and governmental activities such as public safety and education.
Government wide statements differ from the financial fund statements in how the financial fund focuses on the operations of the town from salaries and operating expenses, cash flows and reconciliation of operating income.
By looking at the status of the government wide statements I can see where the funding equity is spent and what we have left at the end of the year. I can tell if we overspent or if certain governmental regulated activities were complete. The governmental fund gives for of an outlook of where every dollar of bonds went in order for the town to function properly.
Reference
Town of Lynnfield
. (2015, 06 30). Retrieved from Financial statements: http://town.lynnfield.ma.us/Pages/LynnfieldMA_Accounting/FY%202015%20Financial%20Statements
.
For this assignment, review the articleAbomhara, M., & Koie.docxsleeperharwell
For this assignment, review the article:
Abomhara, M., & Koien, G.M. (2015). Cyber security and the internet of things: Vulnerabilities, threats, intruders, and attacks.
Journal of Cyber Security, 4
, 65-88. Doi: 10.13052/jcsm2245-1439.414
and evaluate it in 3 pages (800 words), in APA format with in-text citation using your own words, by addressing the following:
What did the authors investigate, and in general how did they do so?
Identify the hypothesis or question being tested
Summarize the overall article.
Identify the conclusions of the authors
Indicate whether or not you think the data support their conclusions/hypothesis
Consider alternative explanations for the results
Provide any additional comments pertaining to other approaches to testing their hypothesis (logical follow-up studies to build on, confirm or refute the conclusions)
The relevance or importance of the study
The appropriateness of the experimental design
When you write your evaluation, be brief and concise, this is not meant to be an essay but an objective evaluation that one can read very easily and quickly. Also, you should include a complete reference (title, authors, journal, issue, pages) you turn in your evaluation. This is good practice for your literature review, which you’ll be completing during the dissertation process.
.
For this assignment, provide your perspective about Privacy versus N.docxsleeperharwell
For this assignment, provide your perspective about Privacy versus National Security
. This is a particularly "hot topic" because of recent actions by the federal government taken against Apple. So, please use information from reliable sources to support your perspective.
This assignment should be 1.5 pages in length, using Times New Roman font (size 12), double spaced on a Word documen
.
For this assignment, provide your perspective about Privacy vers.docxsleeperharwell
For this assignment, provide your perspective about Privacy versus National Security
. This is a particularly "hot topic" because of recent actions by the federal government taken against Apple. So, please use information from reliable sources to support your perspective.
This assignment should be 1.5 pages in length, using Times New Roman font (size 12), double spaced on a Word document.
.
For this Assignment, read the case study for Claudia and find two to.docxsleeperharwell
For this Assignment, read the case study for Claudia and find two to three scholarly articles on social issues surrounding immigrant families.
In a 2- to 4-page paper, explain how the literature informs you about Claudia and her family when assessing her situation.
Describe two social issues related to the course-specific case study for Claudia that inform a culturally competent social worker.
Describe culturally competent strategies you might use to assess the needs of children.
Describe the types of data you would collect from Claudia and her family in order to best serve them.
Identify other resources that may offer you further information about Claudia’s case.
Create an eco-map to represent Claudia’s situation. Describe how the ecological perspective of assessment influenced how the social worker interacted with Claudia.
Describe how the social worker in the case used a strengths perspective and multiple tools in her assessment of Claudia. Explain how those factors contributed to the therapeutic relationship with Claudia and her family.
.
For this assignment, please start by doing research regarding the se.docxsleeperharwell
For this assignment, please start by doing research regarding the severity of prejudicial aggression/violence from the past. After you do this, research the severity of prejudicial aggression/violence that has gone on in the past decade. Target the same specific groups that have been the aggressor and victim in both your historical group and your present-day group. For instance, if you choose "black vs. white" in the 1950s, you must use the same group for your present-day group. Once you do this, discuss various ways that it is the same, as well as why it is different between the time periods. What influences have changed? Why is it better now, or worse now than in the past? Please discuss how the advancements in media (news, entertainment, and social media) have had on this issue, along with whatever you come up with outside of media influence. Make sure you back your information up with citations from your sources.
.
For this assignment, please discuss the following questionsWh.docxsleeperharwell
For this assignment, please discuss the following questions?
What was the name of the first computer network?
Who created this network
When did this network got established?
Explain one of the major disadvantages of this network at its initial stage
What is TCP?
Who created TCP?
What is IP?
When did it got implemented
How did the implementation of TCP/IP revolutionize communication technology?
Requirements:
You must write a minimum of two paragraphs, with two different citations, and every paragraph should have at least four complete sentences for each question. Every question should have a subtitle (Bold and Centered). You must also respond to at least two of your classmates’ posts with at least 100 words each before the due date. You need to use the discussion board header provided in the getting started folder. Please proofread your work before posting your assignment.
.
For this assignment, locate a news article about an organization.docxsleeperharwell
For this assignment, locate a news article about an organization who experienced an ethical issue related to communication. In 1,200 to 1,550 words, complete the following:
Discuss the circumstances of the incident, the organization’s decision making process, and the public and media reaction to the organization’s decision.
Presume you have been hired by that organization to help strengthen their communication efforts. Outline at least
four strategies
you would recommend the organization follow in the future to enhance the ethics of their communication.
.
For this assignment, it requires you Identifies the historic conte.docxsleeperharwell
For this assignment, it requires you Identifies the historic context of ideas and cultural traditions outside the U.S., and how they have influenced American culture.
Topic for this paper:
The history of ramen (technically started in China, moved and developed in Japan) now a pop culture cuisine in the U.S.
The paper should be in APA format and two full pages with double-spaced. Also, since you are researching and writing about new information, be sure cite your source (website name, address, date you visited it) at the end of the two pages, so I know where you got your information.
.
For this assignment, create a framework from which an international .docxsleeperharwell
For this assignment, create a framework from which an international human resource management function can address cultural challenges. Within your framework, devise a model that includes due diligence steps, merger steps, and post-merger steps that specifically address cultural acclimation and environmental acclimation, as well as bringing two workforces together.
Supported by a minimum of two academic sources.
.
For this assignment, create a 15-20 slide digital presentation in tw.docxsleeperharwell
For this assignment, create a 15-20 slide digital presentation in two parts to educate your colleagues about meeting the needs of specific ELLs and making connections between school and family.
Part 1
In the first part of your presentation, provide your colleagues with useful information about unique factors that affect language acquisition among LTELs, RAELs, and SIFEs.
This part of the presentation should include:
A description of the characteristics of LTELs, RAELs, and SIFEs
An explanation of the cultural, sociocultural, psychological, or political factors that affect the language acquisition of LTELs, RAELs, and SIFEs
A discussion of factors that affect the language acquisition of refugee, migrant, immigrant and Native American ELLs and how each of these ELLs may relate to LTELs, RAEL, or SIFEs
A discussion of additional factors that affect the language acquisition of grades K-12 LTELs, RAEL, and SIFEs
Part 2
In the second part of the presentation, recommend culturally inclusive practices within curriculum and instruction. Provide useful resources that would empower the family members of ELLs.
This part of the presentation should include:
Examples of curriculum and materials, including technology, that promote a culturally inclusive classroom environment.
Examples of strategies that support culturally inclusive practices.
A brief description of how home and school partnerships facilitate learning.
At least two resources for families of ELLs that would empower them to become partners in their child’s academic achievement.
Presenter’s notes, title, and reference slides that contain 3-5 scholarly resources.
.
For this assignment, you are to complete aclinical case - narrat.docxsleeperharwell
For this assignment, you are to complete a
clinical case - narrated PowerPoint report
that will follow the SOAP note example provided below. The case report will be based on the clinical case scenario list below.
You are to approach this clinical scenario as if it is a real patient in the clinical setting.
Instructions:
Step 1
- Read the assigned clinical scenario and using your clinical reasoning skills, decide on the diagnoses. This step informs your next steps.
Step 2
- Document the given information in the case scenario under the appropriate sections, headings, and subheadings of the SOAP note.
Step 3
- Document all the classic symptoms typically associated with the diagnoses in Step 1. This information may NOT be given in the scenario; you are to obtain this information from your textbooks. Include APA citations.
Example of Steps 1 - 3:
You decided on Angina after reading the clinical case scenario (Step 1)
Review of Symptoms (list of classic symptoms):
CV: sweating, squeezing, pressure, heaviness, tightening, burning across the chest starting behind the breastbone
GI: indigestion, heartburn, nausea, cramping
Pain: pain to the neck, jaw, arms, shoulders, throat, back, and teeth
Resp: shortness of breath
Musculo: weakness
Step 4
– Document the abnormal physical exam findings typically associated with the acute and chronic diagnoses decided on in Step 1. Again, this information may NOT be given. Cull this information from the textbooks. Include APA citations.
Example of Step 4:
You determined the patient has Angina in Step 1
Physical Examination (list of classic exam findings):
CV: RRR, murmur grade 1/4
Resp: diminished breath sounds left lower lobe
Step 5
- Document the diagnoses in the appropriate sections, including the ICD-10 codes, from Step 1. Include three differential diagnoses. Define each diagnosis and support each differential diagnosis with pertinent positives and negatives and what makes these choices plausible. This information may come from your textbooks. Remember to cite using APA.
Step 6
- Develop a treatment plan for the diagnoses.
Only
use National Clinical Guidelines to develop your treatment plans. This information will not come from your textbooks. Use your research skills to locate appropriate guidelines. The treatment plan
must
address the following:
a) Medications (include the dosage in mg/kg, frequency, route, and the number of days)
b) Laboratory tests ordered (include why ordered and what the results of the test may indicate)
c) Diagnostic tests ordered (include why ordered and what the results of the test may indicate)
d) Vaccines administered this visit & vaccine administration forms given,
e) Non-pharmacological treatments
f) Patient/Family education including preventive care
g) Anticipatory guidance for the visit (be sure to include exactly what you discussed during the visit; review Bright Futures website for this section)
h) Follow-up appointment with a.
For this assignment, you are to complete aclinical case - narr.docxsleeperharwell
For this assignment, you are to complete a
clinical case - narrated PowerPoint report
that will follow the SOAP note example provided below. The case report will be based on the clinical case scenario list below.
You are to approach this clinical scenario as if it is a real patient in the clinical setting.
Instructions:
Step 1
- Read the assigned clinical scenario and using your clinical reasoning skills, decide on the diagnoses. This step informs your next steps.
Step 2
- Document the given information in the case scenario under the appropriate sections, headings, and subheadings of the SOAP note.
Step 3
- Document all the classic symptoms typically associated with the diagnoses in Step 1. This information may NOT be given in the scenario; you are to obtain this information from your textbooks. Include APA citations.
Example of Steps 1 - 3:
You decided on Angina after reading the clinical case scenario (Step 1)
Review of Symptoms (list of classic symptoms):
CV: sweating, squeezing, pressure, heaviness, tightening, burning across the chest starting behind the breastbone
GI: indigestion, heartburn, nausea, cramping
Pain: pain to the neck, jaw, arms, shoulders, throat, back, and teeth
Resp: shortness of breath
Musculo: weakness
Step 4
– Document the abnormal physical exam findings typically associated with the acute and chronic diagnoses decided on in Step 1. Again, this information may NOT be given. Cull this information from the textbooks. Include APA citations.
Example of Step 4:
You determined the patient has Angina in Step 1
Physical Examination (list of classic exam findings):
CV: RRR, murmur grade 1/4
Resp: diminished breath sounds left lower lobe
Step 5
- Document the diagnoses in the appropriate sections, including the ICD-10 codes, from Step 1. Include three differential diagnoses. Define each diagnosis and support each differential diagnosis with pertinent positives and negatives and what makes these choices plausible. This information may come from your textbooks. Remember to cite using APA.
Step 6
- Develop a treatment plan for the diagnoses.
Only
use National Clinical Guidelines to develop your treatment plans. This information will not come from your textbooks. Use your research skills to locate appropriate guidelines. The treatment plan
must
address the following:
a) Medications (include the dosage in mg/kg, frequency, route, and the number of days)
b) Laboratory tests ordered (include why ordered and what the results of the test may indicate)
c) Diagnostic tests ordered (include why ordered and what the results of the test may indicate)
d) Vaccines administered this visit & vaccine administration forms given,
e) Non-pharmacological treatments
f) Patient/Family education including preventive care
g) Anticipatory guidance for the visit (be sure to include exactly what you discussed during the visit; review Bright Futures website for this section)
h) Follow-up appointment wit.
For this assignment, you are provided with four video case studies (.docxsleeperharwell
For this assignment, you are provided with four video case studies (linked in the Resources). Review the cases of Julio and Kimi, and choose either Reese or Daneer for the third case. Review these two videos: •The Case of Julio: Julio is a 36-year-old single gay male. He is of Cuban descent. He was born and raised in Florida by his parents with his two sisters. He attended community college but did not follow through with his plan to obtain a four-year degree, because his poor test taking skills created barriers. He currently works for a sales promotion company, where he is tasked with creating ads for local businesses. He enjoys the more social aspects of his job, but tracking the details is challenging and has caused him to lose jobs in the past. He has been dating his partner, Justin, for five years. Justin feels it is time for them to commit and build a future. Justin is frustrated that Julio refuses to plan the wedding and tends to blame Julio’s family. While Julio’s parents hold some traditional religious values, they would welcome Justin into the family but are respectfully waiting for Julio to make his plans known. Justin is as overwhelmed by the details at home as he is at work. •The Case of Kimi: Kimi is a 48-year-old female currently separated from her husband, Robert, of 16 years. They have no children, which was consistent with Kimi’s desire to focus on her career as a sales manager. She told Robert a pregnancy would wreck her efforts to maintain her body. His desire to have a family was a goal he decided he needed to pursue with someone else. He left Kimi six months ago for a much younger woman and filed for divorce. Kimi began having issues with food during high school when she was on the dance team and felt self-conscious wearing the form-fitting uniform. During college, she sought treatment because her roommate became alarmed by her issues around eating. She never told her parents about this and felt it was behind her. Her parents are Danish and value privacy. They always expected Kimi to be independent. Her lack of communication about her private life did not concern them. They are troubled by Robert’s behavior and consider his conspicuous infidelity as a poor reflection upon their family. Kimi has moved in with her parents while she and Robert are selling the house, which has upended the balance in their relationship. For a third case, choose one of these videos: •The Case of Reese: -Reese is a 44-year-old married African American female. Her parents live in another state, and she is their only child. Her father is a retired Marine Lieutenant Colonel who was stationed both in the United States and overseas while Reese was growing up. She entered the Air Force as soon as she graduated high school at age 17 and has achieved the rank of Chief Master Sergeant. She has been married 15 years to John, and they recently discovered she is pregnant. The unexpected pregnancy has been quite disorienting for someone who has planned.
For this assignment, you are going to tell a story, but not just.docxsleeperharwell
For this assignment, you are going to tell a story, but not just any story. It will be a First Nations story, and it will be your version of it.
Choose one of the two stories at the end of this unit, either "Why the Flint-Rock Cannot Fight Back"
You can write of yourself telling one of the stories.
In telling your story, here is what you will need to consider:
Clarity of speech
Intonation
Pacing and pauses
You will also have to work out how to make this telling of the story yours. You might want to read it aloud with point form notes for a prompt or to memorize it. Perhaps you want to rewrite it so that it sounds more like your words. Maybe you will change names and place-names to those you are familiar with. If you are making a video or performing this live, you should practice facial and hand gestures as well as stance and body language. The purpose of all of this is to bring your own meaning to the story.
HERE IS THE STORY
Why the Flint-Rock Cannot Fight Back
Sto-Way’-Na—Flint—was rich and powerful. His lodge was toward the sunrise. It was guarded by Squr-hein— Crane. He was the watcher. He watched from the top of a lone tree. When anybody approached, Crane would call out and warn Flint, and Flint would come out of his lodge and meet the visitor.
There was an open flat in front of the lodge. Flint met all his visitors there. Warriors and hunters came and bought flint for arrow-points and spear-heads. They paid Flint big prices for the privilege of chipping off the hard stone. Some who needed flint for their weapons were poor and could not buy. These poor persons Flint turned away.
Coyote heard about Flint and, as he wanted some arrow-points, he asked his squas-tenk’ to help him. Squas-tenk’ refused.
“Hurry, do what I ask, or I will throw you away and let the rain wash you— wash you cold,” said Coyote, and then the power gave him three rocks that were harder than the flint-rock. It also gave him a little dog that had only one ear. But this ear was sharp, like a knife; it was a knife- ear.
Then to his wife, Mole, Coyote said: “Go and make your underground trails in the flat where Sto-way’-na lives. When you have finished and see me talking with him, show yourself so we can see you.”
Then Coyote set out for Flint’s lodge. As he got near it, he had his power make a fog to cover the land, and thick fog spread over everything. Crane, the watcher, up in the lone tree, could not see Coyote. He did not know that Coyote was around.
Coyote climbed the tree and took Crane from his high perch and broke his neck. Crane had no time to cry out. Then Coyote went on to Flint’s lodge. He was almost there when Flint’s dog, Grizzly Bear, jumped out of the lodge and ran toward him.
Coyote was not scared, and he yelled at Flint: “Stop your grizzly bear dog! Stop him, or my dog will kill him.”
That amused Flint, who was looking through the doorway. He saw that Coyote’s one-eared dog was very small, hardly a mouthful for Grizzly Bear. Fli.
For this assignment, you are asked to prepare a Reflection Paper. Af.docxsleeperharwell
For this assignment, you are asked to prepare a Reflection Paper. After you finish the reading assignment, reflect on the concepts and write about it. What do you understand completely? What did not quite make sense? The purpose of this assignment is to provide you with the opportunity to reflect on the material you finished reading and to expand upon those thoughts
A Reflection Paper is an opportunity for you to express your thoughts about the material by writing about them.
The writing you submit must meet the following requirements:
be at least two pages;
include your thoughts about the main topics
APA Stlye
.
For this assignment, you are asked to prepare a Reflection Paper. .docxsleeperharwell
For this assignment, you are asked to prepare a Reflection Paper. After you finish the reading assignment, reflect on the concepts and write about it. What do you understand completely? What did not quite make sense? The purpose of this assignment is to provide you with the opportunity to reflect on the material you finished reading and to expand upon those thoughts. If you are unclear about a concept, either read it again, or ask your professor. Can you apply the concepts toward your career? How?
This is not a summary. A Reflection Paper is an opportunity for you to express your thoughts about the material by writing about them.
The writing you submit must meet the following requirements:
be at least two pages;
include your thoughts about the main topics; and
include financial performance, quality performance, and personnel performance.
Format the Reflection Paper in your own words using APA style, and include citations and references as needed to avoid instances of plagiarism.
The reading assignment that you are to reflect on is Chapter 11, in the text. My written lecture for this Unit is basically a reflection on Chapter 11. Find an interesting part or two of the chapter and tell me what you got out of it. It's not a hard assignment. If you read my lecture, you will see the part of Chapter 11 that intrigued me the most was the subject of codetermination on page 367. Anything that intrigues you in Chapter 11 is fine with me.
Written Lecture
Does the ringisei decision-making process by consensus, which is used by the Japanese, reach the same conclusion as the top-down methods, which are used by American management? Some might label the Japanese decision-making system as simply procrastination. Others appreciate the method and expect productive outcomes. One major challenge is to build an organizational culture to adopt the practice of ringisei. If only half of an organization uses ringisei, it is likely to cause miscommunication and result in frustration.
The ringisei is based on the theory that the employee is an important part of the overall success of an enterprise. It is common to hear a lot about
empowering the employees
. Is creativity and innovation rewarded, ignored, or punished for the lower level employee in America?
Could the Japanese system of decision making have led to the controversy of what Toyota knew about unintended acceleration problems? This may be the best example of the use of silence in the Japanese culture frustrating Americans as a nation. This is not an explicit accusation of Toyota or of Japanese culture. Rather, it is inserted here to demonstrate potential consequences of management methods, processes, systems, and decision making. Read pages 106-108 of Luthans and Doh (2012) concerning this topic. The cause of the unintended acceleration problem announced by the United States government was due to bad floor mats or driver error. Initially, electronic problems were not mentioned.
The March 2011 Fuku.
For this assignment, you are asked to conduct some Internet research.docxsleeperharwell
This document instructs students to research a malware, virus, or DOS attack by summarizing findings from an internet source in 3-4 paragraphs. The summary should include the name of the malware/virus, date of incident, impact/damage caused, how it was detected, and a reference citation.
For this assignment, you are a professor teaching a graduate-level p.docxsleeperharwell
For this assignment, you are a professor teaching a graduate-level public administration administrative law course at a traditional state university. Your task is to develop a formal presentation providing an overview of administrative law—specifically by comparing and contrasting the key defining aspects of administrative law within the American three-branch federal government structure, explaining how these functions are overseen/regulated, and ultimately, interpreting how they serve the common good of the public-at-large.
Your presentation must include the following with specific examples:
Articulate an understanding of how federal agencies enforce their regulations.
Explain the fundamental role that agency rulemaking plays in regulating society-at-large.
Compare both formal rulemaking and informal rulemaking.
Articulate the similarities and differences between rulemaking and adjudication.
Analyze the various methods of oversight exercised by the judicial, legislative, and executive branches of the federal government over administrative agencies.
Articulate how special interest groups (to include the media) can influence and/or shape public opinion about administrative agencies and place a spotlight on individual policies.
Incorporate appropriate animations, transitions, and graphics as well as speaker notes for each slide. The speaker notes may be comprised of brief paragraphs or bulleted lists and should cite material appropriately. Add audio to each slide using the
Media
section of the
Insert
tab in the top menu bar for each slide.
Support your presentation with at least seven scholarly resources
.
In addition to these specified resources, other appropriate scholarly resources may be included.
Length: 15 slides (with a separate reference slide)
Notes Length: 200-350 words for
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Be sure to include citations for quotations and paraphrases with references in APA format and style where appropriate.
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For this assignment, we will be visiting the PBS website,Race .docxsleeperharwell
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What is Race? (View All)
Sorting People (Complete both "Begin Sorting" and "Explore Traits")
Race Timeline (View All)
Human Diversity (Complete both the Quiz and "Explore Diversity")
Me, My Race & I (View Slideshow Menu)
Where Race Lives (View All)
Given the
enormous
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EAC
H of the links.
Post your 200 word assignment.
Discussion Board Activity:
Now that you have learned that the race is a social concept rather than a biological truth respond to TWO fellow students with your thoughts on prejudice and discrimination pertaining to deviance, social class, and race.
(I'll send you two replies)
Due November 3rd
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For this assignment, the student starts the project by identifying a.docxsleeperharwell
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Exploiting Artificial Intelligence for Empowering Researchers and Faculty, In...Dr. Vinod Kumar Kanvaria
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CITY OF CEDAR FALLS, IOWAComprehensive AnnualFinancial R.docx
1. CITY OF CEDAR FALLS, IOWA
Comprehensive Annual
Financial Report
For the Fiscal Year Ended
June 30,20 13
Prepared by:
Finance/Public Records Division
of
Department of Administrative Services
Jennifer Rodenbeck, CPA, CPFO
Finance Manage/City Clerk
City of Cedar Falls, Iowa
Gomprehensive Annual Financial Report
For the Fiscal Year Ended June 30,2013
Table of Contents
INTRODUCTORY SECTION
Letter of Transmittal. .
GFOA Certificate of Achievement .
Organizational Charts . . . .
2. Principal Officials.
FINANCIAL SECTION
I ndependent Auditor's Report
Management's Discussion and Analysis
Basic Financial Statements:
Government-wide Financíal Statements:
Statement of Net Position
Statement of Activities. . . .
Fund Financial Statements:
Balance Sheet- Governmental Funds . . . .
Statement of Revenues, Expenditures, and Changes ín Fund
Balances - Governmental Funds. . . . . . .
Reconciliation of the Statement of Revenues, Expenditures,
and Changes in Fund Balances of Governmental Funds to
the Statement of Activities
Statement of Net Position - Proprietary Funds.
Statement of Revenues, Expenses, and Changes in Fund Net
Assets - Proprietary Funds.
Statement of Cash Flows - Proprietary Funds.
Notes to Financial Statements. . . .
Required Supplementary lnformation :
Budgetary Comparison Schedule - Function Budget
Notes to Required Supplementary lnformation
Schedule of Funding Progress
Other Supplem entary I nformation :
Combining Fund Statements and Schedules:
3. Combining Balance Sheet - Nonmajor Governmental Funds .
Combining Statement of Revenues, Expenditures, and
Changes in Fund Balances - Nonmajor Governmental
Funds
Paqe
1
11
12
14
15
18
31
33
81
83
86
35
37
39
4. 40
42
44
46
87
91
Combining Statement of Net Position - lnternal Service Funds.
Combining Statement of Revenues, Expenses, and Changes
in Fund Net Position - lnternal Service Funds
Combining Statement of Cash Flows - lnternal Service Funds.
Capital Assets Used in the Operation of Governmental Funds:
Comparative Schedules by Source.
Schedule by Function and Activity
Schedule of Changes by Function and Activity.
STATISTICAL SECTION
Financial Trends:
Net Position by Component
Changes in Net Position.
Fund Balances, Governmental Funds
Changes in Fund Balances, Governmental Funds
Revenue Capacity:
Assessed and Taxable Value of Property. . . .
Property Tax Rates - Direct and Overlapping Governments. . .
5. Principal Property Taxpayers
Property Tax Levies and Collections.
Debt Capacity:
Ratios of Outstanding Debt by Type.
Ratios of General Bonded Debt Outstanding
Direct and Overlapping Debt.
Legal Debt Margin lnformation. . .
Revenue Bond Coverage - Sewer Authority.
Sales History and Total Sewer Charges.
Water Meters by Rate Class.
Largest Sewer Customers
Demographics on Economic lnformation:
Demographic and Economic Statistics
Principal Employers . . . .
Full-Time Equivalent City Government Employees by
Function/Department
Operating I nformation :
Operating lndicators by Function. . . .
Capital Asset Statistics by Function . . . .
95
97
99
101
102
104
7. 139
141
143
DEPARTMENT OF ADMINISTRATIVE SERVICES
CITY OF CEDAR FALLS, IOWA
220 CLAY STREET
CEDAR FALLS, IOIVA 50613
PHONE: 319-273-8600
FAX: 319-268-5126
www.cedarfalls,comw
October 1,2013
To Mayor Crews, Members of the City Council and citizens of
the City of Cedar Falls:
I am pleased to submit to you the comprehensíve Annual
Financial Report (CAFR) of the city of cedar Falls, lowa,for the
year ended June 30, 2013. This is the eleventh CAFR completed
in compliance with the Governmental
Accountíng standards Board Statement No. 34 (GASB 34).
Responsibility for both the accuracy of the data andthe
completeness and fairness of the presentation, including all
disclosures, rests with the city. To the best of ourknowledge and
belief, the enclosed data is accurate in all material respects and
is reported in a manner designedto present fairly the financíal
position and results of operations of the city. All disclosures
necessary to enable thereader to gain an understanding of the
city's financial activities have been included.
GAAP require that management provide a narrative
8. introduction, overview, and analysis to accompany the
basicfinancial statements in the form of Management's
Discussion and Analysis (MD&A). This letter of transmittal
isdesigned to complement MD&A and should be read in
conjunction with it. The city of cedar Falls, MD&A can befound
immediately following the report of the independent auditors.
The city is required to undergo an annual single audit in
conformity with the provisions of the u.s. office ofManagement
and Budget (oMB) circular A-133, "Audits of states, Local
Governments, and Nonprofitorganizations'" lnformation to
comply with oMB circular A-133, "Audits of states, Local
Governments, andNonprofit organizations," and "Government
Auditing standards" is included in another report under a
separate
cover.
The city of cedar Falls provides many municipal services
including fire and police protection, streets, garbage
collection, parks, recreation, cultural arts, planning, zonihg,
g"n"r"i a¿m¡n¡stråtion, and sewer and storm waterservices' For
financial reportíng purposes, all funds, agencies, boards,
commissions, trusts and authoritiesinvolved in the provision of
these services are included íf the city is financially accountable.
Financial
accountability is determined by several different factors,
including fiscal dàpendence, ability to impose will upon
theentity's governlng body, provision of specific financial
burdens or benefits and separate legal entity status. Aftercareful
evaluation of these factors, the city has included in this
financíal report the cedar Falls Electric utílity, Gasutility, water
utility, and communícations utility, as well as all funds of the
cíty. The utilities are each reported asdiscretely presented
component units.
1
9. "OUR CITZENS ARE OUR BUSINESS"
GOVERNMENTAL STRUCTURE
The City has operated under the mayor-council form of
government since incorporation. Policy-making and
legislative authority are vested in the governing council, which
consists of seven members. The City Council is
responsible, among other things, for passing ordinances,
adopting the budget, setting goals, and approving mayor-
appointed committees. The full-time mayor is responsible for
carrying out the policies and ordinances of the City
Council, for overseeing the day{o-day operations of the City,
and for appointing department directors. The mayor
and Council are elected on a nonpartisan basis. The Council
consists of two council members elected at large and
one council member elected from each of the five wards as
established by ordinance, elected for terms of four
years. The mayor is elected at large and to a two-year term.
ECONOM¡C CONDITION AND OUTLOOK
The City, incorporated in 1854, is located in the northeastern
part of the state, has a land area of 28.9 square miles
and a population of 39,260. The City is empowered to levy a
property tax on both real and personal property
located within its boundaries, and has the power by state statute
to extend its corporate limits by annexation, which
is seldom done, but will be done when deemed appropriate by
the City Council.
The economic condition and outlook of Cedar Falls continues to
be strong. The Cedar Falls economy was insulated
10. from many of the impacts created by the recent recession due to
the growth and stability of the University of
Northern lowa and a diverse service business sector.
The Greater Cedar Valley Alliance was formed in the metro area
to organize the human resources and generate
needed development capital to attract new business and industry
to the area and to encourage expansion of
businesses already in the area. As a result, many new businesses
have located offices and plants in the metro
area. Target Corporation constructed a distribution center with
an assessed value of approximately $¿S million in
FY02 and in FY08 completed a second refrigeration center. The
Cedar Falls lndustrial and Technology Park
continues to show tremendous expansion.
The increase in new businesses and expansion of established
firms has had a positive effect on employment and
the City's tax base. Historically, Cedar Falls' unemployment rate
has closely followed the State trends, which are
significantly lower than the nation's unemployment rate (See
Attachment A). This is due to the strong service
employment base supported by the state university located in
Cedar Falls. Since the devaluation of property in
l9B6-1988, Cedar Falls has had steady growth in property
values. Assessed values increased in FY14 by $gZ
million, and taxable values increased by $229 million (See
Attachment B) due to the increase in assessed
valuations and the residential rollback.
The City of Cedar Falls maintains a comparatively low tax rate.
Cedar Falls has the fifth lowest tax rate per capita
of the twenty largest cities in the state of lowa (See Attachment
C). Thís low rate can be attributed to the efforts of
the City to streamline operations over the past twenty years.
This has been accomplished by maintaining the
11. approximate same number of employees, even when demand for
service has increased. Cedar Falls had one of
the lowest number of full{ime employees per 1,000 residents in
FY12. (See Attachment D).
Over the past ten years Cedar Falls' residential housíng sales
prices have significantly increased. ln 2002, the
average sales price reported was $153,312. ln2012, the average
sales pricewas $206,773, which is a thirty-five
(35) percent increase in the past ten years (See Attachment E).
These statistics indicate that Cedar Falls' local
economy is sound and there is a strong market for Cedar Falls
homes.
2-
Housing values have surged from the recession and devaluation
of the mid-1980's to values that once again place
the homeowners living in Cedar Falls in an advantageous
market position. This market growth is a credit to
businesses, the school system, utilities, and quality of City
services in Cedar Falls. Each entity has worked
together to strengthen the local economy, create jobs, and
improve Cedar Falls' quality of life.
MAJOR INITIATIVES
Disinfection Project: ln August 2009, the Public Works
department presented to council information on an
Ultraviolet Light (UV) Alternatives Evaluation Workshop. This
is a process to treat bacteria at the Water
Reclamation Facility. The Environmental Protection Agency
(EPA) has directed a new standard of treatment. The
advantage of UV over other disinfectants is it can inactivate
12. hard to control organisms, such as E.coli, without
chemical additions to the final product and without producing a
harmful disinfection by-product. Using UV is a
better and safer way to disinfect and there are no residuals.
ln FY11, the Public Works department solicited bids for the
construction of the Water Reclamation Facility UV
Disinfection and Biosolids Handling Facilities lmprovements
Project (Disinfection Project). Construction of the
project began in FY12 and a majority of the construction has
occurred during FY13. Completion is expected in
FY14. The total project cost will be approximately 921.8
million.
This project will have a significant impact on the City's sewer
fund. The City Council did approve a So/o increase on
sewer rates each year for five years beginning in FY12. The
council also decided not to finance the project in a
traditional way of selling sewer bonds. lnstead the City has
opted to self-finance the project. Cash reserves from
the City's Capital lmprovements Fund and Hospital Fund
havefinanced the project. Through June 30,2013, these
funds have foaned the sewer fund $15.9 million. Self-financing
has allowed these funds to earn interest at a rate
greater than earnings on traditional investments and the sewer
fund benefits by paying interest costs lower than
bond rates.
Bluff Street Lift Station: ln 1962, the Bluff Street Lift Station
was constructed below the 1Oo-year flood elevation.
During the Flood of 2008, the entire basement (pump room)
filled with water and the control room had five feet of
standing water in it. Due to its location, the station was not
accessible for several days and out of service for about
two weeks because of the significant damage to the mechanical
equipment in the station as well as to the backup
13. generator. Because of the dry well/wet well configuration of the
station, conventional flood protection was not
practical, therefore the City applied for a Community
Development Grant (CDBG) Disaster Recovery Grant to
construct the new station at a higher elevation and that is not
subject to flooding and is completely accessible in a
high water event.
ln FY10, design on the new lift station started and the Public
Works Department solicited bids for the New Bluff
Street Lift Station project. Construction began in FY12 and
continued in FY13. Completion will occur in FY14. The
total project cost will be approximately $Z.g million. The
CDBG grant will fund $3.g million of the cost. The
remaining cost will be financed with sewer bonds and self-
financing options. Sewer rates increases described
above also were needed to help finance this project as well.
3
ACCOUNTING SYSTEMS AND BUDGETARY CONTROL
ln developing and evaluating the City's accounting control
system, consideration is given to the adequacy of
internal accounting controls. Accounting control comprises the
plan of organization and the procedures and
records that are concerned with the safeguarding of assets and
the reliability of financial records and consequen¡y
are designed to provide reasonable assurance that:
¡ Transactions are executed in accordance with management's
general or specific authorizations.
' Transactions are recorded as necessary(1)to permit preparation
of financial statements in conformitywith
14. generally accepted accounting principles or any other criteria,
such as finance-related legal and contractual
compliance requirements applicable to such statements, and (2)
to maintain accountability for assets.
. Access to assets is permitted only in accordance to
management's authorization.
' The recorded accountability for assets is compared with the
existing assets at reasonable intervals and
appropriate action is taken with respect to any differences.
The definition of accounting control comprehends reasonable,
but not absolute, assurance that the objectives
expressed in it will be accomplished by the system. The concept
of reasonable assurance recognizes that the cost
of internal controls should not exceed the benefits. The benefit
consists of reductions in the risk of failing to
achieve the objectives implicit in the definition of accounting
control.
All internal controf evaluations occur within the above
framework. We believe that the City's internal accounting
controls adequately safeguard assets and provide reasonable
assurance of proper recording of financial
transactions.
ln accordance with the State of lowa, the City has formally
established budgetary accounting control for its
operating funds. Budgetary control is maintained at the function
level (Public Safety, Public Works, Health and
Social Services, Culture and Recreation, Community and
Economic Development, General Government, Debt
Service, Capital Projects, and Business-Type activities). The
City has adhered to these budgetary laws.
15. INDEPENDENT AUDIT
Eide Bailly, LLP, a firm of independent public accountants has
audíted the financial records, books of account and
transactions of the City for the fiscal year ended June 30, 2013,
and their opinion is included in the Financial
Section of this report. The financial statements are the
responsibility of the City. The responsibility of the
independent public accountants is to express an opinion on the
City's fínancial statements based on their audit. An
audit is conducted in accordance with U.S. generally accepted
auditing standards. Those standards require that
the audit be planned and performed in a manner to obtain a
reasonable assurance as to whether the financial
statements are free of material misstatement.
AWARDS
The Government Finance Officers Association of the United
States and Canada (GFOA) awarded a Certificate of
Achievement for Excellence in Financial Reporting to the City
of Cedar Falls for its comprehensive annual financial
report (CAFR) for the year ended June 30, 2012. The Certificate
of Achievement is a prestigious national award
recognizing conformance with the highest standards for
preparation of state and local government financial reports.
4
ln order to be awarded a Certificate of Achievement, a
government unit must publish an easily readable and
efficiently organized comprehensive annual financial report,
whose contents conform to program standards. The
16. CAFR must satisfy both accounting principles generally
accepted in the United States of America and applicable
legal requirements.
A Certificate of Achievement is valid for a period of one year
only. The City of Cedar Falls has received a
Certificate of Achievement for the last twenty-three consecutive
years (fiscal years ended 1990-2012). We believe
our current report continues to conform to the Certificate of
Achievement program requirements, and we are
submitting it to GFOA.
ACKNOWLEDGMENTS
The preparation of this report could not be accomplished
without the efficient and dedicated service of the entire
staff of the Finance/Public Records Division, particularly Lisa
Roeding, Deputy Finance Manager and Cathy
Niebergall, Financial Technician. Each member of the division
has my sincere appreciation for the contributions
made in the preparation of this report. I would also like to thank
the members of the City Council for their continued
interest and support in planning and conducting the financial
operations of the City in a responsible and prudent
manner.
Sincerely,
enbeck, CPA, CPFO
nce Manager/City Clerk
5
Unempl
17. ATTACHMENT A
Unemployment Rates
Cedar Falls, Waterloo, lowa & U.S.
Unemployment Rates
Gedar Falls, Waterloo, lowa & U.S.
9.00
8.00
7.00
c)
o)
o
c
c)o
L
o
fL
6.00
5.00
4.00
3.00
2.00
July Aug Sep Oct Nov Dec Jan Feb Mar Apr May June
tCedarFalls +Waterloo +lowa +U.S.
20. 7.7
7.8
7.9
7.7
7.6
7.5
7.6
7.6
Average 3.5 6.2 5.0 7.8
Cedar Falls has consistently
remained below Waterloo and
the nation's unemployment
rates.
Historically Cedar Falls'
unemployment rate has closely
followed the State trends.
Cedar Falls is insulated from
many of the economic problems
in the Metro area due to a strong
service employment base
supported by UNI.
6
ATTACHMENT B
taxvaluel4
Taxable Valuations FY04-FY 14
City of Cedar Falls
3,000,000,000
22. FYlO
FY11
FY12
FY13
FY14
817,996,990
903,439,479
920,739,030
985,250,969
1 ,018,530,694
1,098,295,277
1 ,150,079,051
1 ,1 85,969,161
1,254,921,347
1,393,51 1,204
1,622,962,335
1,427,127,146
1,673,902,007
1,737 ,456,552
1,931 ,759,494
2,013,912,356
2,252,421,925
2,336,646,915
2,402,107,961
2,459,320,459
2,618,319,943
2,650,433,900
The last ten years have provided a
steady growth trend ín assessed
valuations. ln addition, FY08 was the first
year that assessed values exceeded
23. $2 billion and taxable values exceeded
$1 billion.
For FY14, assessed values increased
by $32,t 14,057. However, taxable
values increased by $229,35 1 ,191
due to the change in the residential
rollback factor to 52.82% for Fy14 and the
release of the TIF increment.
7
Citytaxr
900.00
800.00
700.00
600.00
500.00
400.00
300.00
200.00
Property Tax Per Capita (FY13)
20 Largest lowa Cities
ATTACHMENT C
24. Property Tax Per Gapita (FY13)
20 Largest Gities
WDM IC CR BE CB DA WA CL UR AN DI4 FD MC MA SC
CF AM MA DU BU
C¡ty
2010 Abbre-
Population viation
FYI3
Tax Per
Person
West Des Moines
lowa City
Cedar Rapids
Bettendorf
Council Bluffs
Davenport
Waterloo
Clinton
Urbandale
keny
Des Moines
Fort Dodge
Mason City
Marion
Sioux City
Cedar Falls
Ames
Marshalltown
Dubuque
27. For over two decades Cedar Falls' local
government has operated at one of the lowest per
capita property tax rates among the 20 largest
cities in lowa.
At a cost of $435.53 per person, the City is sub-
stantially below the average rate of $549.89. This
rate can be attributed to the City's concerted efforts
to streamline operations over the past 20 years.
lf the City of Cedar Falls operated at the state
average property tax per capita, an additional 4.S
million dollars would be devoted to operations.
This would be an increase of 26% of taxes levied
in FY13.
lncluded in Cedar Falls' population are university
students who live in campus housing and do not
pay property taxes. Thís results in an even greater
property tax burden on the citizens.
I
ATTACHMENT D
Full-Time Employees Per 1,000 Residents
Comparison of 20 Largest Cities
12
10
I
28. 6
4
oe 9ù o
"so
as
"$
Eo gù 9h .$Þ oQ (a & ow $*.$o$ o( È¡Þùe
City
FY12
Employees
2010
Population
Employees
Per 1,000
Cedar Rapids
Dubuque
lowa City
Mason City
Des Moines
Ames
Sioux City
Burlington
Davenport
Waterloo
Council Bluffs
Fort Dodge
Bettendorf
Clinton
31. 4.56
Average 7.30
Among the top twenty largest cities in the State of lowa, the
City of Cedar Falls
continues to have one of the lowest number of employees per
capita. The
pressures of new construction growth, road development, and
societal values
have placed greater demands on existing staff. ln the near
future, the City
Council wíll need to prioritize services or focus on key services
to address thé
over extension of City staff.
Cedar Falls city government
continued to have one of the
lowest number of employees
per 1,000 capita comparing
the top 20 largest cities.
Cedar Falls has 1.82
employees per 1,000 capita
less than the state average,
which is equivalent to 71
fewer fu ll{ime employees.
Employment reductions have
been implemented over the
last 10 years, which has
streamlined Cedar Falls'
employment.
9
32. Resalel2
ATTACHMENT E
The average sale price of residential properties in
Cedar Falls has grown by 35% between 2OO2- 2012
from $153,31 2 to $206,773.
However, in2O11 the average sale price declined slighfly
Average Residential Sales Price (Annual)
Cedar Falls, lowa
220,000
210,000
200,000
190,000
180,000
170,000
160,000
150,000
140,000
130,000
120,000
34. 197,576
206,773
Average 186,g3g
- 10 -
Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Cedar FaIIs
fowa
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
June 30,2012
ØrtrÊtu-
Executive Director/CEO
-11 -
35. City of Cedar Falls, lowa
Organizational Chart
Operations and
Maintenance
Water
Reclamation
Public
Works
lnvestigat¡ons
School Reserve
Officer & Crossing
Guard Program
Police
Department
Patrol
Code Enforcement
lnspections
Suppression
Prevent¡on
Fire
Department
City Council
36. Mayor
Citizens of
Cedar Falls
Cultural Services
Library*
Parks
Recreation
Visitor & Tourism
Services
Community Ctr&
Senior Services
Human & Leisure
Services
Community
Services
Engineering
& Storm Water
lnspect¡on
Services
Planning and
Zoning
Developmental
37. Services
Legal Services
Finance/Public
Records & Parking
lnformation
Systems
Cable W
Administrative
Services
I
A
I)
t
city division org.doc
January 29,2013
Financial Services
*The Library is governed by the Library Board of Trustees'
which are appointed by the Mayor & City Council. The Library
is shown under the Human & Leisure Services Department
since that department is the Board's liaison.
City of Cedar Falls, lowa
Boards and Commissions
38. I
J
(¡)
I
Board of Electrical
Examiners
Comm Ctr & Senior
Services Board
Park & Recreation
Commission
Historic Preservation
Commission
Board of
Appeals
Civil Service
Commission
Library Board
of Trustees
Visitors & Tourism
Board
City
Council
Jon Crews
Mayor
39. Board of
Adjustment
Cedar Falls Health
Trust Board
Human Rights
Commission
Utilities Board
of Trustees
Art & Culture
Board
Board of Plumbing
Examiners
Housing
Commission
Planning & Zoning
Commission
Finance Division
January 25,2011City boards & commissions.doc
CITY OF CEDAR FALLS, ¡OWA
PRINCIPAL OFFICIALS
June 30,2013
Title
Mayor
40. Council Member- 1't Ward
Council Member - 2nd Ward
Council Member - 3'd Ward
Council Member - 4th Ward
Council Member- Sth Ward
Council Member - At Large
Council Member - At Large
Administrative Services Director
Developmental Services Director
Human & Leisure Services Director
Fire Chief
Police Chief
Public Works Director
City Attorney
Finance Manager/City Clerk
lnformation Systems Manager
Cable TV Manager
City Engineer
City Planner
Community Services Manager
lnspection Services Manager
Acting Cultural Services Manager
Recreation Division Manager
Visitors & Tourism Manager
Cedar Falls Public Library Director
Operations and Maintenance Manager
Water Reclamation Manager
Cedar Falls Utilities General Manager
Name
Jon Crews
Tom Hagarty
Susan deBuhr
John Runchey
Mare Madsen Schmidt
Frank Darrah
41. Nick Taíber
Dave Wieland
Richard L. McAlister
Ron Gaines
Mark Ripplinger
John Schilling
Jeff Olson
Bruce Sorensen
Steve Moore
Jennifer Rodenbeck
Laurene Saathoff
Denny Bowman
Randy Lorenzen
Marty Ryan
Robert Seymour
Craig Witry
Emily Drennen
Bruce Verink
Kimberly Manning
Sheryl McGovern
Brian Heath
Lyle Krueger
Jim Krieg
-14-
dar Falls
Visitor 8. Tourism Center
.¿>
EideBailly.
42. CPAs & BUSINESS ADVISORS
Independent Auditor's Report
To the Honorable Mayor and
Members of the City Council
City of Cedar Falls, Iowa
Report on the Financial Statements
We have audited the accompanying financial statements of the
governmental activities, the business-type
activities, the aggregate discretely presented component units,
each major fund, and the aggregate
remainingfundinformationoftheCityofCedarFalls,Iowaasofandfor
theyearended Jine30,2013,
and the related notes to the financial statements, which
collectively comprise the City's basic financial
statements as listed in the table of contents.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair
presentation of these financial statements in
accordance with accounting principles generally accepted in the
United States of America;this includes
the design, implementation, and maintenance of internal control
relevant to the preparation and fair
presentation of financial statements that are free from material
misstatement, whether due to fraud or
e1Tor.
Auditor's Responsibility
Our responsibility is to express opinions on these financial
statements based on our audit. We did not
audit the financial statements of the Cedar Falls Utilities, which
represent the entire assets, net position,
43. and revenues of the aggregate discretely presented component
units. Those financial statements were
audited by other auditors whose report thereon has been
furnished to us, and our opinion, insofar as it
relates to the amounts included for the Cedar Falls Utilities, is
based on the report of the other auditors.
We conducted our audit in accordance with auditing standards
generally accepted in the United States of
America and the standards applicable to financial audits
contained in Government Auditing Standards,
issued by the Comptroller General of the United States. Those
standards require that we plan and perform
the audit to obtain reasonable assurance about whether the
financial statements are free from mateiial
misstatement.
An audit involves performing procedures to obtain audit
evidence about the amounts and disclosures in
the financial statements. The procedures selected depend on the
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