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HomeMy WebLinkAbout122-03RESOLUTION NO. 122-2003 ACCEPTING THE FISCAL YEAR 2002-03 AUDITED COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE TOWN OF DANVILLE WHEREAS, the Town of Danville's independent auditor has completed its annual examination of the Town's financial statements and has issued a draft report with an unqualified opinion as to their accuracy; and WHEREAS, the audited financial statements have been combined with introductory and statistical information into the Town's Comprehensive Annual Financial Report; and WHEREAS, the Finance Committee and the Town Council have reviewed the draft Comprehensive Annual Financial Report; now, therefore, be it RESOLVED, that the Danville Town Council accepts and approves the Fiscal Year 2002-03 audited Comprehensive Annual Financial Report as presented in the Draft Comprehensive Annual Financial Report with the following changes; · Reclassification of the Government-Wide operating grants and expenditures related to pavement management projects for the years ending June 30, 2002 and June 30, 2003 so that grants and expenditures for these projects are reported under the Development Services Program both years, · Add a footnote to the Statement of Activities and Changes in Net Assets to clarify that expenses include both operational expenses and capital maintenance expenses. · Presentation of the Community Development Debt Service Fund and the Low and Moderate Income Housing Debt Service Fund as Major Funds, · Specific identification of the Land Held for Redevelopment in Notes to the Basic Financial Statement #7, · Change footnote #2) on the Statistical Table, "Property Value, Construction and Bank Deposits", to show that the State Department of Finance is the source of information for New Dwelling Units and Construction Value statistics, and; be it further RESOLVED, that $346,855 be designated as a reserve against the General Fund for Unrealized Investment Gains as of June 30, 2003, and; be it further RESOLVED, that the following amounts be designated as reserves against the General Fund as of June 30, 2003, and appropriated as Operating Transfers during Fiscal Year 2003- 04: · $175,000 for General Asset Replacement - Synthetic Turf · $250,000 for Capital Improvements · $708,305 for Civic Facilities · $250,000 for a Finance/Accounting System APPROVED by the Danville Town Council at a regular meeting held on November 18, 2003, by the following vote: AYES: NOES: None ABSTAINED: None ABSENT: None Shimansky, Arnerich, Andersen, Doyle, Stepper APPROVED AS TO FORM: ATTEST: CITY CLERK PAGE 2 OF RESOLUTION NO. 122-2003