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©2015 CliftonLarsonAllen LLPOther Items <br />•GFOA Certificate of Achievement for Excellence in <br />Financial Reporting <br />–Received for 2014 <br />–19th consecutive year <br />•New Accounting Requirements <br />•Governmental Accounting Standards Board Statement No. 72 <br />–Applicable for December 31, 2016 <br />•Governmental Accounting Standards Board Statement No. 77 <br />–Applicable for December 31, 2016 <br />•Governmental Accounting Standards Board Statement Nos. 74 <br />and 75 <br />–#74 Applicable December 31, 2017 <br />–#75 Applicable December 31, 2018 <br />6