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Audit Report 12/31/1979
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Audit Report 12/31/1979
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12/4/2013 12:46:15 PM
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12/4/2013 11:59:01 AM
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Audit
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Annual Financial Reports
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Audit Report 12/31/1979
Date
12/31/1979
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1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />SPECIAL ASSESSMENT FUNDS <br />Special Assessment Funds are established to account for the disposition of bond <br />proceeds or other sources obtained to finance improvements which are to be paid <br />for, wholly or in part, from special assessments levied against benefited <br />property. The funds also account for assessments levied against individual pro- <br />perty owners and the use of the assessments collected to retire the related <br />bonds. Included in this fund type are: <br />Improvement Bond of 1974 <br />Improvement Bond of 1977 <br />Temporary Improvement Bond of 1979 <br />GENERAL LONG -TERM DEBT GROUP OF ACCOUNTS <br />This group of accounts contains the long -term debt of the City resulting from <br />general obligation bonds issued. The debt is an obligation of the City as a <br />whole and not of individual funds. <br />GENERAL FIXED ASSETS GROUP OF ACCOUNTS <br />This separate group of accounts contains the fixed assets of the City. <br />- 3 - <br />
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