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1986 LONG TERM FINANCIAL PLAN <br />Page Six <br />Canada. This Certificate is given to those governmental units <br />whose financial reports are prepared in accordance with generally <br />accepted accounting principals as promulgated by the Governmental <br />Accounting Standards Board. In 1984 only 703 Certificates were <br />awarded to governmental units in the United Stetes and Canada. <br />Of these approximately 38 were awarded to governmental units in <br />Minnesota. In order to receive this Certificate the fixed asset <br />accounting system described in the proceeding paragraph must be <br />I <br />mplemented and various statistical tables, listing ten years of <br />data, have to be prepared. Staff is presently working on these <br />items. <br />FINANCE DEPARTMENT <br />ORGANIZATIONAL CHART <br />FINANCE, DIRECTOR <br />UTILITY ACCTG. <br />CLERK <br />ACCOUNTANT <br />ACCOUNTING <br />CLERK <br />El <br />