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Final ACFR
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Annual Comprehensive Financial Report
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2023
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Final ACFR
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6/3/2025 2:59:49 PM
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Public Facilities Construction Fund –used to account for the resources to be used for land acquisition and the <br />construction of public utilities. <br />Equipment Revolving Fund –used to account for resources to finance the replacement of city equipment, <br />vehicles, and/or building facilities. <br />NONMAJOR CAPITAL PROJECTS FUNDS <br />Public Improvement Revolving Fund –used to account for the resources to be used to finance the City's share <br />of the annual street maintenance program. <br />Nonmajor Capital Projects Funds are used to account for financial resources to be used for the acquisition or <br />construction of major capital facilities. <br />Trott Brook Cemetery Perpetual Care Fund –used to account for perpetual care fees collected on the sale of <br />cemetery plots in Trott Brook Cemetery. <br />Public Works Campus Fund –used to account for the resources used for the construction of the public works <br />campus and its amenities. <br />Parking Ramp Maintenance Fund –used to account for all expenditures that the City incurs to operate, <br />maintain, and repair the parking ramp with costs to be allocated to the affected users. <br />Riverdale Drive Street Improvement Fund –used to account for the resources used to finance the <br />construction of Riverdale Drive. <br />Capital Equipment 2024 Fund –used to account for the resources to be used for capital equipment purchases <br />slated for year 2024. <br />129
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