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1994 CAFR
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1994 CAFR
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J1TA i1 OTR RNITIT TTA1PTTVTFA <br />(Continued) <br />Parks (continued) <br />The City currently has over 100 acres of parks developed for active recreation and another 300 <br />acres either undeveloped or designated as natural areas. In recognition of this and citizen advice, <br />Council authorized additional funding in 1995 to improve park maintenance. <br />Public Safety <br />The year 1994 saw the initiation of the Police Department Snowmobile patrol with the donation of <br />the equipment from Anoka - Ramsey Sports Center. The Council also authorized the hiring of its <br />eleventh police officer in January 1994, with the twelfth budgeted for January 1995. In 1994, the <br />Ramsey Police Department responded to 8,154 incidents compared to 7,808 in 1993. <br />The 25 member Fire Department responded to 233 fire incidents, of which 52 were medical <br />emergencies during 1994. This compares to the 1993 totals of 137 and 66 respectively. In 1994, <br />the Council purchased a replacement second line tanker truck with a January 1995 delivery date. <br />Both Police and Fire are dispatched through the Anoka County Communications Center, which <br />saves the community significant expense in operational costs. Police Department jailing is also <br />handled by Anoka County as is a portion of crime investigation. <br />Both departments are active in community education. In April or May of each year, the Police <br />Department hosts the Becky Weiss Memorial Bike Road -eo and 1994 saw the second D.A.R.E. <br />program at Ramsey Elementary School. The Fire Department is also active in the schools and <br />hosts demonstrations at the Annual Lions Community Picnic and other community events. <br />ACCOUNTING S YSIT EM. IINTIEIRNAIL AND <br />The City's accounting system is organized and operated on a fund basis. Each fund or account <br />group is a distinct, self - balancing accounting entity. The various funds and account groups utilized <br />by the City are described in Note One of the financial statements. All funds are in conformity with <br />generally accepted accounting principles applicable to governmental entities. <br />Accounting and bookkeeping for all City activities are centralized under the Finance Department. <br />The responsibility for financial records, maintaining internal controls, and preparing financial and <br />budgetary reports is delegated to this department. <br />The internal control structure is designed to ensure that the assets of the City are protected from <br />loss, theft or misuse and to ensure that adequate accounting data is compiled to allow for the <br />presentation of financial statements in conformity with GAAP. The internal control structure is <br />designed to provide reasonable, but not absolute, assurance that these objectives are met. The <br />concept of reasonable assurance recognizes that : (1) the cost of a control should not exceed the <br />benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and <br />judgements by management. <br />vi <br />UDZETAIRSY CONThOLS <br />
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