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APPENDIX III <br /> ANNUAL FINANCIAL STATEMENTS <br /> • <br /> The City is audited annually by an independent certified public accounting firm. Data shown on <br /> the following pages has been extracted from the annual audits for fiscal years 1991, 1990 and <br /> 1989. The audits for all years were prepared on the modified accrual basis of accounting for <br /> governmental funds, and the accrual basis of accounting for the proprietary funds. The reader <br /> should be aware that the complete audits may contain additional information which may <br /> interpret, explain or modify the data presented here. (The 1992 Annual Audit is not yet <br /> available.) <br /> i <br /> • <br /> III - 1 <br />