Financial Reports

Annual Budget

The annual budget outlines both the incomes and expenditures that are expected to be received and paid for the next fiscal year.

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Capital Improvement Plan

The Capital Improvement Plan (CIP), is a short-range 5 year plan, usually four to ten years, which identifies capital projects and equipment purchases, provides a planning schedule and identifies options for financing the plan. The plan provides a link between the city’s comprehensive and strategic plans and the city’s annual budget.

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Annual Comprehensive Financial Report

An Annual Comprehensive Financial Report is a set of government financial statements comprising the financial report of the municipality that complies with the accounting requirements promulgated by the Governmental Accounting Standards Board (GASB).

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Popular Annual Financial Report

The Popular Annual Financial Report (PAFR) is a brief summary of the city’s Comprehensive Annual Financial Report (CAFR). The purpose of this information is to inform residents of the city’s financial activity. This information does not replace the CAFR; it is meant as a supplement to provide a better understanding of the city’s overall financial condition in a concise, easy-to-read format.

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Uniform Guidance Single Audit Report

In the United States, the Single Audit, Subpart F of the OMB Uniform Guidance, is a rigorous, organization-wide audit or examination of an entity that expends $750,000 or more of federal assistance (commonly known as federal funds, federal grants, or federal awards) received for its operations. Usually performed annually, the Single Audit's objective is to provide assurance to the US federal government as to the management and use of such funds by recipients such as states, cities, universities, non-profit organizations, and Indian Tribes.

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