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APPENDIX IV <br /> LIQUOR FUND FINANCIAL STATEMENTS <br /> The City's Liquor Fund is audited annually by an independent certified public accounting firm <br />.. as part of the City's combined annual financial statements. Provided in the following pages are <br /> the audited balance sheets and combined statement of operations and changes in retained <br /> earnings for the City's Liquor Fund for the years ended December 31, 1986 through 1991. 'For <br /> all years presented, the accrual basis of accounting is used for the Liquor Fund. <br /> The reader should be aware that the complete audits may contain additional information <br /> relating to the data presented here which may interpret, explain or modify it. <br /> } <br /> f <br />.1 <br /> Grp'. <br /> I <br /> IV-1 <br />