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APPENDIX IV <br />EXCERPT OF 2013 COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />Data on the following pages was extracted from the City's Comprehensive Annual Financial Report for <br />fiscal year ended December 31, 2013. (The City's Comprehensive Annual Financial Report for fiscal <br />year ended December 31, 2014 is not yet available.) The reader should be aware that the complete <br />financial statements may contain additional information which may interpret, explain or modify the data <br />presented here. <br />The City's comprehensive annual financial reports for the years ending 1996 through 2013 were awarded <br />the Certificate of Achievement for Excellence in Financial Reporting by the Government Finance <br />Officers Association of the United States and Canada (GFOA). The Certificate of Achievement is the <br />highest form of recognition for excellence in state and local government financial reporting. <br />In order to be awarded a Certificate of Achievement, a government unit must publish an easily readable <br />and efficiently organized comprehensive annual financial report (CAFR), whose contents conform to <br />program standards. Such CAFR must satisfy both generally accepted accounting principles and <br />applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. <br />IV -1 <br />