HomeMy WebLinkAboutFY04 Comprehensive Annual Financial Report, City of Bozeman
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1
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1
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1
8
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1
9
II
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2
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3
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3
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3
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3
7
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3
9
P
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1
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8
2
N
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p
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......................................83
D.
SU
P
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.
.....................89-94
B
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9
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1
2
5
Co
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1
2
6
Ra
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1
2
7
Re
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1
2
8
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1
2
9
Nu
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a
ch Major Program and
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c
t
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f
this report.
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p
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i
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c
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ent
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lice and fire
pr
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ani
t
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ervic
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s
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;
c
u
ltural events; planning and
zo
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g
;
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r
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r Citizens’ Advisory
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ocial Center Board
ha
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.
2
EC
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D
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D
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(B
B
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i
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hool of
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s
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s
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d
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e
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c
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ic a
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l
y
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ecasting. Excerpts
fr
o
m
t
h
e
B
u
r
e
a
u
’
s
f
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c
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,
Montana in
ge
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a
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roris
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ply
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y d
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ent
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o
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, while
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a
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t
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o
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be
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1
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,
20
0
1
.
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h
e
t
e
r
r
o
r
i
s
t
a
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a
c
k
s
t
u
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n
e
d
a
s
h
o
r
t
,
m
il
d
r
e
c
e
s
s
i
o
n
i
n
to a longer, deeper
de
c
l
i
n
e
(
F
i
g
u
r
e
1
)
.
Th
e
s
a
m
e p
a
t
t
e
r
n
s
a
r
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a
l
s
o p
r
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t
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Co
n
s
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n
d
e
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en
t
d
a
t
a
,
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o
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l
a
b
o
r
m
ark
e
t
.
M
o
n
t
a
n
a
a
n
d U.S. indexes
we
r
e
a
b
o
u
t
e
q
u
a
l
i
n
2
0
0
0
.
B
u
t
t
h
e
M
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in
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e
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d
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e
f
o
l
l
o
w
i
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g
t
h
r
e
e
y
e
a
rs. U.S. consumer
se
n
t
i
m
en
t
d
e
c
l
i
n
e
d
i
n
A
p
r
i
l
2
0
0
1
,
d
u
r
i
n
g
t
h
e
c
o
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p
or
a
t
e
s
c
a
n
d
als
o
f
2
0
0
2
,
a
nd
b
e
c
a
u
s
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o
f
p
r
e
-
I
r
a
q
w
a
r
j
i
t
t
e
r
s
i
n
e
a
r
l
y
2
0
0
3
.
T
h
e Montana Index did
no
t
f
o
l
l
o
w
t
h
e
s
e
t
r
e
n
d
s
(
F
i
g
u
r
e
2
)
.
3
Mo
n
t
a
n
a
’
s
n
o
n
f
a
r
m l
a
b
o
r
i
n
c
o
m
e a
l
s
o
p
o
s
t
e
d
on
l
y
s
l
i
g
h
t
s
l
o
w
d
o
w
n
s
i
n
2
0
0
1
a
n
d
2
0
0
3
.
N
o
n
f
ar
m
l
a
b
o
r
i
n
c
o
m
e i
s
t
h
e
s
h
o
r
t
-
t
e
r
m
proxy for Gross
St
a
t
e
P
r
o
d
u
c
t
.
Fi
n
a
l
l
y
,
h
o
u
s
e
p
r
i
c
e
s
i
n
s
e
v
e
r
a
l
M
o
n
tan
a
c
o
u
n
ti
e
s
i
n
c
r
e
ase
d
f
ast
e
r
t
h
a
n
t
h
e
U
.
S
.
a
v
e
r
a
g
e
in
r
e
c
e
n
t
y
e
a
r
s
–
u
s
u
a
l
l
y
t
h
e
i
n
d
i
c
a
t
i
o
n
o
f
a
m
o
r
e
r
o
b
u
s
t
e
c
o
n
o
m
y.
T
h
e
i
n
d
e
x
o
f
si
n
g
l
e
-
f
a
m
il
y
h
o
m
es
i
n
c
r
e
a
s
e
d
6
.
1
p
e
r
c
e
n
t
p
e
r
y
e
a
r
i
n
M
o
n
t
an
a
b
e
t
w
e
e
n
2
0
0
1
a
n
d
20
0
3
.
T
h
e
n
a
t
i
o
n
w
i
d
e
f
i
g
u
r
e
w
a
s
6
.
5
p
e
r
c
e
n
t
(
T
a
b
l
e
2
)
.
Mo
n
t
a
n
a
’
s
h
o
u
s
i
n
g
p
r
i
c
e
b
u
b
b
l
e
c
o
u
l
d
p
o
p
,
b
u
t
t
h
e
ch
a
n
c
e
i
s
l
o
w
e
r
h
e
r
e
t
h
a
n
i
n
r
e
d
-
h
o
t
Fr
e
s
n
o
,
C
.
A
.
,
w
h
e
r
e
h
o
m
e
p
r
i
c
e
s
g
r
e
w
b
y
1
6
p
e
r
c
e
n
t
;
P
r
o
v
i
d
e
n
c
e
,
R
.
I
.
,
w
i
t
h
1
2
p
e
r
c
e
n
t
in
c
r
e
a
s
e
s
;
o
r
i
n
M
i
a
m
i,
F
.
L
.
,
w
h
e
r
e
p
r
i
c
e
s
g
r
e
w
b
y
1
1
.
1
p
e
r
c
e
n
t
.
Th
e
d
a
t
a
p
r
e
t
t
y
c
o
n
c
l
u
s
i
v
e
l
y
s
h
o
w
t
h
a
t
M
o
n
t
a
n
a
a
v
o
i
d
e
d
t
h
e
2
0
0
1
r
e
c
e
s
s
i
o
n
a
n
d
t
h
e
af
t
e
r
m
at
h
o
f
S
e
p
t
e
m
be
r
1
1
.
W
e a
l
s
o
a
v
o
i
d
e
d
t
h
e
1
9
9
1
r
e
c
e
s
s
i
o
n
.
D
o
es
t
h
at
m
ea
n
M
o
n
t
a
n
a
i
s
r
e
c
e
s
s
i
o
n
-
p
roo
f
?
T
h
e
s
h
o
r
t
a
n
s
w
e
r
i
s no.
Mo
n
t
a
n
a
w
a
s
l
u
c
k
y
i
n
1
9
9
1
a
n
d
2
0
0
1
.
T
h
e
U
.
S
.
in
d
u
s
t
r
i
e
s
m
o
s
t
a
f
f
e
c
t
e
d
b
y
t
h
e
s
e
r
e
c
e
s
s
i
o
n
s
w
e
r
e
r
e
l
a
t
i
v
e
l
y
u
n
i
mportant in the Treasure State.
Fu
t
u
r
e
r
e
c
e
s
si
o
n
s
m
ay
h
i
t
h
a
r
d
,
b
u
t
o
n
l
y
i
f
th
e
y
a
r
e
c
o
n
c
e
n
tr
a
t
e
d
i
n
i
n
du
s
t
r
i
e
s
i
m
po
r
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ided the nation’s overall
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uding computers and
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ember
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. We have
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ic
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ightily. Now
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;
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ual
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;
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;
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e collections include
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e Gallatin
Va
l
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s
t
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s
answered through a
“l
i
v
e
c
h
a
t
”
w
i
t
h
l
i
b
r
a
r
i
a
n
s
.
12
Am
o
n
g
t
h
e
m
a
n
y
p
r
o
g
r
a
m
s
o
f
f
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m
o
n
t
h
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y
a
d
u
l
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p
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g
r
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s
;
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s
t
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y
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a
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;
a
S
u
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r Reading
Pr
o
g
r
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m
f
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a
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a
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s
;
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b
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k
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s
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p
f
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s
;
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c
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;
a
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d
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on
t
h
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l
a
w
n
.
T
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c
h
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d
r
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n
’
s
department presented
41
8
p
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g
r
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m
s
w
h
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h
a
t
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r
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c
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d
1
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,
5
6
7
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d
3
,
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4
6
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transactions and
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s
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9
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this past year.
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P
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materials, an
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2
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e year that the City
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c
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a
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e
p
ort continues to
me
e
t
t
h
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e
r
t
i
f
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'
s
r
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q
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m
e
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r
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G
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t
y
f
o
r
another
ce
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f
i
c
a
t
e
.
15
Ac
k
n
o
w
l
e
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g
e
m
e
n
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.
21
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sentation of the required
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ies for the fiscal year ended
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s
(
on pages 33 and 34) provide
in
f
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uture spending. Fund financial
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the City’s most significant
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4
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C
i
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’
s
f
i
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a
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, “Is the City as a whole better
of
f
o
r
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c
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,
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a
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a
c
c
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p
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.
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e
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t
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t
w
een assets, what the citizens
ow
n
,
a
n
d
l
i
a
b
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i
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s
,
w
h
a
t
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a
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w
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’
s
f
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a
n
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i
a
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l
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,
o
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t
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n
.
O
v
e
r
t
i
me
,
increases or decreases in the
Ci
t
y
’
s
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t
a
s
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a
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o
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c
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,
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o
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)
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e
r
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C
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t
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.
In
t
h
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t
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m
e
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f
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e
t
A
s
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t
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c
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it
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s
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w
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k
i
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d
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f
a
c
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v
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t
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s
:
•
Go
v
e
r
n
m
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n
t
a
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a
c
t
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v
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e
s
—
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C
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b
a
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c
s
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s
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r
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,
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,
f
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e
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b
l
i
c
w
o
r
k
s
,
p
a
r
k
s
,
a
n
d
g
eneral administration.
Pr
o
p
e
r
t
y
t
a
x
e
s
,
s
t
a
t
e
s
h
a
r
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d
r
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v
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n
u
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s
,
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o
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r
t
f
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s
,
a
n
d
r
e
c
r
e
a
t
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e
s
f
i
n
a
n
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e
m
o
s
t
o
f
t
h
e
s
e
a
c
t
i
v
i
t
i
e
s
.
23
CI
T
Y
O
F
B
O
Z
E
M
A
N
,
M
O
N
T
A
N
A
MA
N
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G
E
M
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N
T
’
S
D
I
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C
U
S
S
I
O
N
A
N
D
A
N
A
L
Y
S
I
S
(
C
O
N
T
I
N
U
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D
)
•
Bu
s
i
n
e
s
s
-
t
y
p
e
a
c
t
i
v
i
t
i
e
s
—
T
h
e
C
i
t
y
c
h
ar
g
e
s
a
f
e
e
t
o
c
u
s
t
o
m
e
r
s
t
o
h
e
l
p
i
t
c
o
v
e
r
a
l
l
or
m
o
s
t
o
f
t
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e
c
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s
t
o
f
c
e
r
t
a
i
n
s
e
r
v
i
c
e
s
i
t
p
r
ovides. The City’s water,
se
w
e
r
,
a
n
d
s
o
l
i
d
w
a
s
t
e
s
y
s
t
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m
s
a
r
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p
o
r
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e
d
h
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r
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.
Re
p
o
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t
i
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g
t
h
e
C
i
t
y
’
s
M
o
s
t
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t
F
u
n
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s
Fu
n
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t
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r
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s
f
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d
s
b
e
g
i
n
s
on
p
a
g
e
2
8
.
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h
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f
u
n
d
f
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n
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n
c
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a
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p
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3
5
an
d
p
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ther there are more or fewer
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n pages 37 and 39 of the fund
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se services are
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24
CI
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MA
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ND A
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C
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)
us
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o
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c
ial agreements and/or City
or
d
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s f
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r
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. All of the City’s fiduciary
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s
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e
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p
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d
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t
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h
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s
i
n A
s
s
ets and Liabilities on pages 116-
11
7
.
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the City’s other financial
st
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i
b
l
e
f
o
r
e
n
s
u
r
i
n
g
t
h
a
t
t
h
e
ass
e
t
s
reported in these funds are
us
e
d
f
o
r
t
h
e
i
r
in
t
e
n
d
e
d
p
u
r
p
o
s
e
s
.
TH
E
C
I
T
Y
AS
A
W
H
O
L
E
Th
e
C
i
t
y
’
s
co
m
b
i
n
e
d
n
e
t
a
s
s
e
t
s
i
n
c
r
e
a
s
e
d
b
y
$1
0
.
9
m
i
l
l
i
o
n
t
h
i
s
y
ea
r
a
s
c
o
mpar
e
d
t
o
$1
1
.
8
mil
l
i
o
n
i
n
c
r
e
a
s
e
l
a
s
t
y
ear
.
L
o
o
k
i
n
g
at the net assets and next
ex
p
e
n
s
e
s
o
f
g
o
v
e
r
n
m
ent
a
l
an
d
b
u
s
i
n
e
s
s
-
t
y
p
e
a
c
t
i
v
i
t
i
e
s
s
e
p
a
r
a
t
e
l
y
, ho
w
e
v
e
r
,
t
w
o
s
l
i
g
h
t
l
y
d
i
f
f
e
re
n
t
s
t
o
r
i
e
s
e
m
e
r
g
e
.
O
u
r
a
n
a
l
y
sis
f
o
c
u
s
es on the net assets (Table
1)
a
n
d
c
h
a
n
g
e
s
i
n
n
e
t
a
s
s
e
t
s
(
T
a
b
l
e
2
)
o
f
t
h
e
C
i
ty
’
s g
o
v
e
r
n
m
e
n
t
a
l
a
n
d
b
u
s
i
n
e
s
s
-
t
y
p
e
a
c
t
i
v
i
t
i
e
s
.
Ne
t
a
s
s
e
t
s
o
f
th
e
C
i
t
y
’
s g
o
v
e
r
n
m
e
n
t
a
l
ac
t
i
v
i
t
i
e
s
i
n
c
r
e
a
s
e
d
b
y
1
1
.
8
%
(
$
3
3
.
2
m
illi
o
n
c
o
m
par
e
d
t
o
$
2
9
.
7
m
ill
i
o
n
)
.
Un
r
e
s
t
r
i
c
t
e
d
ne
t
a
s
sets – the part of net assets
th
a
t
c
a
n
b
e
u
se
d
t
o
f
i
n
a
n
c
e
d
a
y
-to
-
d
a
y op
e
r
a
t
i
o
n
s
w
i
t
h
o
u
t
c
o
n
s
tr
a
i
nt
s
e
s
t
a
b
l
i
s
h
e
d
b
y d
e
b
t
c
o
v
ena
n
t
s
,
e
n
a
b
l
i
n
g
l
e
g
i
s
l
a
t
i
o
n
o
r
o
t
he
r
l
e
g
a
l
r
e
q
u
i
r
e
m
ents increased
to
$
2
7
.
3
m
il
l
i
on
.
T
h
e
n
e
t
a
s
s
e
t
s
o
f
o
u
r
b
u
s
i
n
e
s
s
-
t
y
pe
a
c
t
i
v
i
t
i
e
s
in
c
r
ea
s
e
d
b
y
1
8
.
4
%
(
$
4
7
.
7
m
il
l
io
n
c
o
m
par
ed
t
o
$
4
0
.
3
m
il
l
i
o
n
)
in
2
0
0
4
.
These net assets cannot
be
u
s
e
d
t
o
ma
k
e
u
p
f
o
r
d
e
f
i
c
i
t
s
r
e
p
o
r
t
e
d
b
y
g
o
v
e
r
n
m
e
n
t
a
l
ac
t
i
v
i
t
i
e
s
i
n
t
h
e
ev
e
n
t
a
n
y
s
u
c
h
d
e
f
i
c
i
t
s
we
r
e
r
e
p
o
r
t
e
d
.
T
h
e
C
i
t
y
g
e
n
er
a
l
l
y
can only use the net assets
of
b
u
s
i
n
e
s
s
-
t
y
p
e
a
c
t
i
v
i
t
i
e
s
t
o
f
i
n
a
n
c
e
t
h
e
c
o
n
t
i
n
u
i
n
g
op
e
r
a
ti
o
n
s
o
f
t
h
e
w
a
t
e
r
,
s
e
w
e
r
a
n
d
s
o
l
i
d
wa
s
t
e
o
p
e
r
a
t
i
on
s
.
20
0
4
20
0
3
20
0
4
20
0
3
200
4
20
03
Cu
r
rent
a
n
d
O
the
r A
ssets
34
.
5
$
34
.
2
$
26
.
8
$
25
.
1
$
61
.
3
$
59
.
3
$
Ca
p
ita
l
A
ssets
17
.
3
15
.
1
26
.
4
21
.7
43
.7
36
.8
Tota
l A
ssets
51
.
8
49
.
3
53
.
2
46
.8
10
5.
0
96
.1
Long-term D
ebt
O
utsta
n
d
i
n
g
(15
.
5
)
(16
.
8
)
(3.7
)
(4.2
)
(19.
2
)
(21.
0
)
Other L
iab
i
l
it
i
e
s
(3.
1
)
(2
.8)
(1
.8)
(2
.3)
(4
.9)
(5
.
1)
Tota
l L
iab
i
l
it
i
e
s
(18
.
6
)
(19
.
6
)
(5
.5)
(6
.5)
(24.
1
)
(2
6.
1)
Net
A
ssets
:
Invest
ed i
n C
a
p
ital A
ss
e
ts,
n
et
o
f r
elate
d
d
e
bt
5.
3
(1.6
)
25
.
2
19
.
9
30
.
5
18
.
3
Rest
r
i
cted f
o
r
T
ax
P
rot
ests
-
0.
1
-
-
-
0.
1
Rest
r
i
cted f
o
r
D
e
bt S
erv
i
ce
(0.2)
6.
8
0.
9
1.
0
0.
7
7.
8
Rest
r
i
cted f
o
r
p
ark
ing
p
roj
ects
0.2
-
-
-
0.
2
-
Re
st
rict
e
d f
or c
e
metary c
a
r
e
0.5
-
-
-
0.
5
-
Unrestrict
e
d
27
.
3
24
.
4
-
19
.4
27
.3
43
.8
Tota
l N
et
A
ssets
33
.
1
$
29
.
7
$
26
.
1
$
40
.3
$
59
.2
$
70
.0
$
Gover
n
mental
Ac
ti
v
i
ti
es
Ta
bl
e 1
Net
A
s
s
e
t
s
(in
M
illions
)
To
t
al
Prim
ar
y
G
overn
ment
Bu
s
i
ne
s
s
-t
y
pe
Ac
ti
vi
t
i
es
25
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
MA
N
A
GE
M
ENT
’
S D
I
S
C
U
S
S
I
O
N
A
ND A
N
A
L
YS
I
S (
C
O
N
T
I
N
UE
D
)
20
0
4
20
0
3
20
0
4
20
03
200
4
2003
Re
ve
n
u
e
s
Pr
o
g
ra
m
r
e
ve
nues:
Charge
s
f
o
r
S
e
rv
i
c
es
8.0
$
8.
7
$
15
.
5
$
14
.
7
$
23
.
5
$
23.4$
Fede
ral G
ran
t
s
0.
9
0.
5
1.
6
1.
5
2.
5
2.0
Gene
ral R
e
venu
e
s
Pr
o
p
er
t
y T
axe
s
9.1
8.
0
-
-
9.
1
8.0
Ot
her
T
axe
s
-
-
-
-
-
-
Un
re
st
ri
c
ted G
rants &
C
ont
ri
butions
4.3
4.
7
-
-
4.
3
4.7
Othe
r G
ene
ral R
e
venu
e
s
1.3
1.
6
-
-
1.
3
1.6
Total R
e
venu
es
23
.6
23
.
5
17
.
1
16
.
2
40
.
7
39.7
Pr
ogram E
xpe
ns
e
s
Gene
ral G
overnment
4.
4
3.
8
-
-
4.
4
3.8
Pub
l
ic
S
afety
8.
1
8.
0
-
-
8.
1
8.0
Pub
l
ic
S
ervic
e
3.1
3.
3
-
-
3.
1
3.3
Pub
l
ic
W
elfar
e
4.0
3.
5
-
-
4.
0
3.5
Ot
her
-
1.
2
-
-
-
1.2
Inte
rest a
nd
F
iscal F
ees
0.
7
0.
7
-
-
0.
7
0.7
Wa
ter
-
-
3.
8
2.
9
3.
8
2.9
Wa
ste W
ater
-
-
3.
3
2.
5
3.
3
2.5
So
l
id W
ast
e
-
-
2.
4
2.
0
2.
4
2.0
Total E
x
pens
e
s
20
.3
20
.
5
9.
5
7.
4
29
.
8
27.9
Excess
(
d
eficienc
y) b
efo
re
specia
l
i
t
e
ms a
n
d
t
r
an
s
fers
3.3
3.
0
7.
6
8.
8
10
.
9
11.8
Spec
ial
I
tem
s
-
-
-
-
-
-
Tr
ansfer
s
0.2
-
(0
.2)
-
-
-
In
cr
ea
s
e
(
dec
re
a
s
e
)
i
n
n
et a
s
s
ets
3.
5
$
3.
0
$
7.
4
$
8.
8
$
10
.
9
$
11.8$
Ac
ti
vi
ti
es
Ac
ti
vi
t
i
es
Pr
imary G
o
vernment
Ta
b
le
2
Ch
anges
i
n Ne
t
A
s
s
e
t
s
(i
n
M
i
ll
ions
)
Go
v
e
rnmental
Busi
ne
ss
-
t
y
pe
To
ta
l
Th
e
C
i
t
y
’
s
t
o
t
a
l
r
e
v
e
n
u
e
s
(e
x
c
l
u
d
i
n
g
s
p
e
c
i
a
l
i
t
em
s
)
i
ncr
e
a
s
e
d
b
y
2.
8
%
(
$
1
.
1
m
i
l
l
i
o
n
)
.
T
h
e
t
o
t
a
l
co
s
t
o
f
a
l
l
p
r
o
g
r
a
m
s
a
n
d
s
e
r
v
i
ces increased by 6.8% ($1.9
mi
l
l
i
o
n
)
.
T
h
e
C
i
t
y
w
a
s
a
g
a
i
n
a
b
l
e
t
o
c
o
v
e
r
t
h
e
y
ear
’
s c
o
s
t
s
in
b
o
t
h
g
o
v
e
r
n
m
e
n
t
a
l
a
c
t
i
v
i
t
i
e
s
a
nd
b
u
s
i
n
e
s
s
-
t
y
pe
a
c
t
i
v
i
t
i
e
s
.
O
u
r
analysis below separately
co
n
s
i
d
e
r
s
t
h
e
o
p
e
r
a
t
i
o
n
s
o
f
go
v
e
r
n
m
ent
al
a
n
d
b
u
s
i
n
e
s
s
-
t
y
p
e
a
c
t
i
v
i
t
i
e
s
.
26
CI
T
Y
O
F
B
O
Z
E
M
A
N
,
M
O
N
T
A
N
A
MA
N
A
G
E
M
E
N
T
’
S
D
I
S
C
U
S
S
I
O
N
A
N
D
A
N
A
L
Y
S
I
S
(
C
O
N
T
I
N
U
E
D
)
Go
v
e
r
n
m
e
n
t
a
l
A
c
t
i
v
i
t
i
e
s
Re
v
e
n
u
e
s
f
o
r
t
h
e
y
e
a
r
f
r
o
m
g
o
v
e
r
n
m
e
n
t
a
l
a
c
t
i
v
it
i
e
s
i
n
c
r
e
a
s
e
d
m
o
d
e
r
a
t
e
l
y
b
y
.
9
%
(
$
.
2
m
il
l
i
o
n
)
,
w
h
i
l
e
t
o
t
a
l
e
x
p
e
n
s
e
s
d
e
c
r
e
a
s
e
d
b
y
1% ($.2 million). The
in
c
r
e
a
s
e
i
n
n
e
t
a
s
s
e
t
s
f
o
r
g
o
v
e
r
n
m
e
n
t
a
l
a
c
t
i
v
i
t
i
e
s
w
a
s
$
3
.
5
m
i
l
l
i
o
n
i
n
2
0
0
4
.
T
h
i
s
c
o
m
p
a
r
e
s
t
o
a
$
3
m
i
l
l
i
o
n
i
n
c
r
e
a
s
e
i
n
n
e
t
a
s
s
et
s
i
n
2
0
0
3
.
Pr
o
p
e
r
t
y
T
a
x
c
o
l
l
e
c
t
i
o
n
s
i
n
c
r
e
a
s
e
d
s
i
g
n
i
f
i
c
a
n
t
l
y
b
y
$
1
,
0
7
6
,
1
1
3
,
o
r
1
3
.
4
%
,
f
r
o
m
$
8
,
0
2
8
,
8
3
2
l
a
s
t
y
e
a
r
t
o
$
9
,
1
0
4
,
9
4
5
t
h
i
s
y
e
a
r
.
T
h
i
s
i
s
d
u
e
p
r
i
m
a
r
i
l
y
t
o
an
in
c
r
e
a
s
e
i
n
t
h
e
C
i
t
y
’
s
t
a
x
a
b
l
e
v
a
l
u
e
d
u
e
t
o
n
e
w
c
o
n
s
t
r
u
c
t
i
o
n
an
d
t
h
e
r
e
a
p
p
r
a
i
s
a
l
c
o
n
d
u
c
t
e
d
b
y
t
h
e
S
t
a
t
e
o
f
M
o
n
t
a
n
a
.
As
s
e
s
s
m
e
n
t
s
a
n
d
I
m
p
a
c
t
F
e
e
s
d
e
c
r
e
a
s
e
d
b
y
$
2
8
7
,
4
7
5
,
o
r
7
.
3
6
%
,
f
r
o
m
$
3
,
9
0
7
,
1
0
1
l
a
s
t
y
e
a
r
t
o
$3
,
6
1
9
,
6
2
6
t
h
i
s
y
e
a
r
.
S
t
r
e
e
t
im
p
a
c
t
f
e
e
s
r
e
v
e
n
u
e
d
e
c
r
e
a
s
e
d
b
y
$4
4
4
,
4
1
9
a
n
d
f
i
r
e
i
m
p
a
c
t
f
e
e
r
e
v
e
n
u
e
s
d
e
c
r
e
a
s
e
d
b
y
$
7
4
,
3
2
1
d
u
e
t
o
a
l
e
v
e
l
i
n
g
o
f
f
o
f
c
o
n
s
t
r
u
c
t
i
o
n
t
h
a
t
q
u
a
l
i
f
i
e
s
f
o
r
t
h
e
s
e
t
y
p
e
s
of fees. Street maintenance
as
s
e
s
s
m
e
n
t
c
o
l
l
e
c
t
i
o
n
s
i
n
c
r
e
a
s
e
d
b
y
$
1
8
9
,
5
3
2
.
Fi
n
e
s
a
n
d
f
o
r
f
e
i
t
u
r
e
s
d
e
c
r
e
a
s
e
d
b
y
$
1
1
6
,
8
3
0
,
o
r
9
%
,
f
r
o
m
$
1
,
3
0
5
,
5
3
6
l
a
s
t
y
e
a
r
t
o
$
1
,
1
8
8
,
70
6
t
h
i
s
y
e
a
r
d
u
e
t
o
t
h
e
P
o
l
i
c
e
D
e
p
a
r
t
m
e
n
t
b
e
i
n
g
f
o
r
c
e
d
i
n
t
o
reactive
tr
a
f
f
i
c
l
a
w
e
n
f
o
r
c
e
m
e
n
t
i
n
s
t
e
a
d
o
f
p
r
o
a
c
t
i
v
e
e
n
f
o
r
c
e
m
e
n
t
b
e
c
a
u
s
e
o
f
p
e
r
s
o
n
n
e
l
s
h
o
r
t
a
g
es
.
P
o
s
i
t
i
o
n
v
a
c
a
n
c
i
e
s
i
n
t
h
e
d
e
p
a
r
t
m
e
n
t
were primarily due to officers
be
i
n
g
c
a
l
l
e
d
u
p
f
o
r
a
c
t
i
v
e
d
u
t
y
t
o
s
e
r
v
e
i
n
t
h
e
I
r
a
q
w
a
r
.
In
t
e
r
e
s
t
o
n
I
n
v
e
s
t
m
e
n
t
s
d
e
c
r
e
a
s
e
d
b
y
$
7
0
,
2
3
3
,
o
r
1
7
%
,
f
r
o
m
$
4
1
3
,
2
1
2
l
a
s
t
y
e
a
r
t
o
$
3
4
2
,
97
9
t
h
i
s
y
e
a
r
.
T
h
i
s
d
e
c
r
e
a
s
e
w
a
s
d
u
e
t
o
t
h
e
c
o
n
t
i
n
u
i
n
g
d
e
c
l
i
n
e
in
in
t
e
r
e
s
t
r
a
t
e
s
o
v
e
r
t
h
e
c
o
u
r
s
e
o
f
t
h
e
f
i
s
c
a
l
y
e
a
r
.
I
n
t
e
r
e
s
t
r
a
t
es
o
n
i
n
v
e
s
t
m
e
n
t
i
n
c
o
m
e
a
v
e
r
a
g
e
d
1
.
6
%
d
u
r
i
n
g
t
h
e
y
e
a
r
.
Th
e
c
o
s
t
o
f
a
l
l
go
v
e
r
n
m
e
n
t
a
l
a
c
t
i
v
i
t
i
e
s
t
h
i
s
y
e
a
r
w
a
s
$
2
0
.
3
m
i
l
l
i
o
n
c
o
m
p
a
r
e
d
t
o
$
2
0
.
5
m
i
l
l
i
o
n
l
a
s
t
ye
a
r
.
H
o
w
e
v
e
r
,
a
s
s
h
o
w
n
i
n
t
h
e
S
t
a
t
e
m
e
n
t
o
f
A
c
t
i
v
i
t
i
e
s
o
n
pa
g
e
3
4
,
t
h
e
a
m
o
u
n
t
t
h
a
t
o
u
r
t
a
x
p
a
y
e
r
s
u
l
t
i
m
a
t
e
l
y
f
i
n
a
n
c
e
d
fo
r
t
h
e
s
e
a
c
t
i
v
i
t
i
e
s
t
h
r
o
u
g
h
C
i
t
y
ta
x
e
s
w
a
s
o
n
l
y
$
9
,
1
0
4
,
9
4
5
b
e
c
a
u
s
e
some of the cost was paid by
th
o
s
e
w
h
o
d
i
r
e
c
t
l
y
b
e
n
e
f
i
t
e
d
f
r
o
m
t
h
e
p
r
o
g
r
a
m
s
(
$
7
,
9
8
4
,
4
1
9
)
o
r
b
y
o
t
h
e
r
g
o
v
e
r
n
m
e
n
t
s
a
n
d
o
r
g
a
n
i
z
a
t
i
o
n
s
t
h
a
t
s
u
b
s
i
d
i
z
e
d
c
e
r
t
a
i
n
p
rograms with operating and
ca
p
i
t
a
l
g
r
a
n
t
s
a
n
d
c
o
n
t
r
i
b
u
t
i
o
n
s
(
$
9
1
6
,
2
5
1
)
.
O
v
e
r
a
l
l
,
t
h
e
C
i
t
y
’
s
r
e
v
e
n
u
e
s
f
r
o
m
g
o
v
e
r
n
me
n
t
a
l
a
c
t
i
v
i
t
i
e
s
,
i
n
c
l
u
d
i
n
g
i
n
t
e
r
g
o
v
e
r
n
m
ental revenues and charges for
se
r
v
i
c
e
s
i
n
c
r
e
a
s
e
d
s
l
i
g
h
t
l
y
i
n
2
0
0
4
f
r
o
m
$
2
3
.
5
t
o
$
2
3
.
7
m
i
l
l
i
o
n
.
C
h
a
r
g
e
s
f
o
r
s
e
r
v
i
c
e
s
de
c
r
e
a
s
e
d
,
b
u
t
t
h
i
s
d
e
c
r
e
a
s
e
w
a
s
o
f
f
s
e
t
by
i
n
c
r
e
a
s
e
s
i
n
p
r
o
p
e
r
t
y
t
a
x
e
s
a
n
d
un
r
e
s
t
r
i
c
t
e
d
g
r
a
n
t
s
a
n
d
c
o
n
t
r
i
b
u
t
i
o
n
s
.
27
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
MA
N
A
GE
M
ENT
’
S D
I
S
C
U
S
S
I
O
N
A
ND A
N
A
L
YS
I
S (
C
O
N
T
I
N
UE
D
)
Ta
b
l
e
3
p
r
e
s
e
n
t
s
t
h
e
c
o
s
t
o
f e
a
c
h
o
f
t
h
e
Ci
t
y
’
s s
i
x
l
a
r
g
e
s
t
pr
o
g
r
a
m
s
—
p
o
l
i
c
e
,
f
i
r
e,
p
u
b
l
i
c
s
e
r
v
i
c
e
,
l
i
b
r
a
r
y
,
p
a
r
k
s
a
n
d
r
e
c
r
ea
t
i
o
n—
a
s
well as each program’s net
co
s
t
(
t
o
t
a
l
c
o
st
l
e
s
s r
eve
n
u
e
s
g
e
n
e
r
ate
d
by
t
h
e
a
c
t
i
v
i
t
i
e
s
)
.
T
h
e
n
e
t c
o
s
t
s
h
o
w
s
t
he
f
i
n
a
n
c
i
a
l
bu
r
d
e
n
t
h
a
t
w
a
s
p
l
a
c
e
d
o
n t
h
e
C
i
t
y
’
s taxpayers by each of these
fu
n
c
t
i
o
n
s
.
20
0
4
20
0
3
20
0
4
200
3
Po
l
ice
4.2
$
4.
5
$
2.
7
$
2.
8
$
Fi
re
3.3
2.
7
2.
6
2.
6
Pu
bl
ic S
e
rv
i
c
e
3.9
3.
8
2.
0
2.
6
Li
brary
2.9
1.
8
2.
5
1.
7
Pa
rk
s
1.3
1.
2
1.
3
1.
2
Re
creati
o
n
0.9
0.
8
0.
5
0.
4
All O
the
rs
3.
8
5.
7
(0
.5)
-
To
t
als
20
.
3
$
20
.
5
$
11
.
1
$
11
.3
$
of
S
erv
ic
e
s
of
S
ervic
e
s
Ta
b
le
3
Go
ve
r
nment
al A
c
ti
viti
es
(in M
ill
i
o
n
s)
Tota
l C
o
st
Ne
t
C
ost
Bu
s
i
n
e
s
s
-
t
y
p
e
A
c
t
i
v
i
t
i
e
s
Re
v
e
n
u
e
s
o
f
t
h
e
C
i
t
y’s b
u
s
i
n
e
s
s
-
t
y
pe
a
c
t
i
v
i
t
i
e
s
(
s
e
e
Ta
b
l
e
2
)
i
n
cr
ea
s
e
d
b
y
5.
6
%
(
$
1
7
.
1
m
illi
o
n
i
n 2
0
0
4
co
mpar
e
d
t
o
$1
6
.
2
m
illion in 2003) and expenses
in
c
r
e
a
s
e
d
b
y
29
.
7
%
(
$
9
.
6
mi
l
l
i
o
n
i
n
2
0
0
4
co
m
par
e
d
to
$
7
.
4
m
il
l
i
o
n
i
n
2
0
0
3
)
.
T
he
f
a
c
t
o
r
s
d
r
i
v
i
n
g
t
hes
e
r
e
s
u
l
t
s
i
n
c
l
u
d
e
:
•
Th
e
C
i
t
y
’
s w
a
t
e
r
s
y
st
e
m r
eve
n
u
e
s
h
a
v
e
s
t
e
a
d
i
l
y
i
n
c
r
e
a
s
e
d
o
v
e
r
t
h
e
p
as
t
d
e
ca
d
e
a
s
a
r
es
u
l
t
o
f
a
n
i
n
c
r
e
a
se
i
n
t
h
e
c
u
s
t
o
mer
b
a
s
e and as a result of regular
ra
t
e
c
h
a
n
g
e
s
.
O
p
e
r
a
t
i
n
g
r
e
v
e
n
u
e
s
f
o
r
t
h
e
y
ea
r
a
m
ou
n
t
e
d
t
o
$
4
,
3
59
,
2
9
9
.
O
p
e
r
a
t
i
n
g
e
x
p
e
n
s
e
s
t
ota
l
e
d
$
3
,
7
0
6
,
0
7
6
.
M
a
j
o
r
projects completed during the
yea
r
i
n
c
l
u
d
e
t
h
e
i
n
s
t
a
l
l
a
t
i
o
n
o
f
a
3
0
-
i
n
c
h
b
y
pa
s
s
w
a
t
er
l
i
n
e
a
t
S
o
u
r
d
o
u
g
h
r
e
s
e
r
v
oir
.
O
n
g
o
i
n
g
p
r
o
j
e
c
t
s
i
n
c
l
u
d
e
t
h
e
i
n
s
t
a
l
l
a
t
i
o
n of a cover for the Lyman
Cr
e
e
k
w
a
t
e
r
s
u
p
p
l
y
a
n
d
t
h
e
p
r
e
p
a
r
a
t
i
o
n
o
f
a
w
a
t
e
r
f
a
c
i
l
i
t
i
e
s
p
l
a
n
.
•
Th
e
C
i
t
y
’
s w
as
t
e
w
at
e
r
s
y
st
e
m r
e
v
e
n
u
e
s
ha
v
e
s
i
mil
a
r
l
y
i
n
c
r
e
a
s
e
d
du
e
t
o
a
g
r
o
w
i
n
g
c
u
s
t
o
m
er
ba
s
e
in
a
d
d
i
t
i
o
n
t
o
i
n
c
r
e
a
s
e
s
a
t
t
r
i
b
u
t
able to the rate changes
th
a
t
w
e
r
e
n
e
c
e
s
s
a
r
y
i
n
o
r
de
r
t
o
r
e
s
t
o
r
e
t
h
e
f
i
n
a
n
c
i
a
l
p
o
s
i
t
i
o
n
o
f
t
h
e
w
a
s
t
e
w
a
t
e
r
f
u
n
d
c
a
u
s
e
d
b
y
r
e
m
e
d
i
a
t
i
o
n
o
f
the Solvent Site groundwater
co
n
t
a
m
in
a
t
i
o
n
.
O
p
e
r
a
t
i
n
g
re
v
e
n
u
e
s
f
o
r
t
h
e
y
ea
r
a
m
ou
nt
e
d
t
o
$
3
,
92
9,
0
2
9.
I
n
a
d
d
i
t
i
o
n
,
f
e
d
e
r
a
l
gr
a
n
t
r
e
v
e
n
u
e
s
o
f
$
1
,
5
8
4
,
5
95 were received through a $5
mi
l
l
i
o
n
E
n
v
i
r
on
m
en
t
a
l
P
r
o
tec
t
i
o
n
A
g
e
n
c
y
w
a
s
t
e
w
a
t
e
r
f
a
c
i
l
i
t
i
e
s
r
e
no
v
a
t
i
o
n
g
r
a
nt
d
e
s
c
r
i
b
e
d
on
p
a
g
e
10
of
t
h
e
L
e
t
t
e
r
o
f
T
r
a
n
s
m
ittal. The City’s $4.1
mi
l
l
i
o
n
l
o
c
a
l
m
a
t
c
h
f
o
r
t
h
e
g
r
a
n
t
w
i
l
l
b
e
me
t
u
s
i
n
g
f
u
n
d
r
e
s
o
u
r
c
e
s
ac
c
u
mula
t
e
d
t
hro
u
g
h
r
a
t
e
a
d
j
u
s
t
m
e
n
t
s
i
n
s
t
e
a
d
o
f
b
o
r
r
o
w
i
n
g
.
•
Wa
s
t
e
w
at
e
r
op
e
r
a
t
i
n
g
e
x
p
e
n
s
e
s
t
o
t
a
l
e
d
$
3
,
3
5
3
,
5
6
7
.
M
a
j
o
r
pr
o
j
e
c
t
s
co
mple
t
e
d
d
u
r
i
n
g
t
h
e
yea
r
i
n
c
l
u
d
e
t
h
e
c
o
m
pletion of Phase 1 of the
In
f
l
o
w
/
I
n
f
i
l
t
r
at
i
o
n
S
e
w
e
r
R
e
h
a
b
i
l
i
t
a
t
i
o
n
p
r
o
j
e
c
t
u
n
d
e
r
t
h
e
E
P
A
w
as
t
e
w
a
t
e
r
f
a
c
i
l
i
t
i
e
s
c
o
n
s
t
r
u
c
t
i
o
n
g
r
a
n
t
.
O
n
g
o
i
n
g
p
r
oj
e
c
t
s
i
n
c
l
ude other EPA grant-
28
CI
T
Y
O
F
B
O
Z
E
M
A
N
,
M
O
N
T
A
N
A
MA
N
A
G
E
M
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N
T
’
S
D
I
S
C
U
S
S
I
O
N
A
N
D
A
N
A
L
Y
S
I
S
(
C
O
N
T
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N
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)
fu
n
d
e
d
p
r
o
j
e
c
t
s
,
i
n
c
l
u
d
i
n
g
r
e
p
l
a
c
e
m
e
n
t
o
f
t
h
e
N
o
r
t
h
R
o
u
s
e
s
e
w
e
r
a
nd
e
x
p
a
n
s
i
o
n
/
m
o
d
i
f
i
c
a
t
i
o
n
s
t
o
t
h
e
w
a
s
t
e
w
a
t
e
r
p
l
a
n
t
.
P
r
e
p
a
r
a
t
i
on of a wastewater
fa
c
i
l
i
t
i
e
s
p
l
a
n
i
s
a
l
s
o
u
n
d
e
r
w
a
y
.
•
Th
e
C
i
t
y
’
s
s
o
l
i
d
w
a
s
t
e
c
o
l
l
e
c
t
i
o
n
a
n
d
d
i
s
p
o
s
a
l
s
y
s
t
e
m
r
e
v
e
n
u
e
s
h
a
ve
i
n
c
r
e
a
s
e
d
s
t
e
a
d
i
l
y
o
v
e
r
t
h
e
p
a
s
t
d
e
c
a
d
e
d
u
e
t
o
a
n
i
n
c
r
e
a
s
i
n
g
c
u
s
t
o
m
e
r
b
a
s
e
a
n
d
Bo
z
e
m
a
n
’
s
e
c
o
n
o
m
i
c
g
r
o
w
t
h
.
T
h
e
s
e
fa
c
t
o
r
s
h
a
v
e
r
e
s
u
l
t
e
d
i
n
a
l
a
r
g
e
in
c
r
e
a
s
e
i
n
r
e
c
e
n
t
y
e
a
r
s
i
n
la
n
d
f
i
l
l
g
a
t
e
f
e
e
r
e
v
e
n
u
e
s
.
O
p
e
rating revenues for the
ye
a
r
a
m
o
u
n
t
e
d
t
o
$
3
,
7
9
5
,
0
6
8
.
O
p
e
r
a
t
i
n
g
e
xp
e
n
s
e
s
t
o
t
a
l
e
d
$
2
,
4
6
2
,
2
9
1
.
R
e
v
e
n
u
e
s
i
n
e
x
c
e
s
s
o
f
o
p
e
r
a
t
i
n
g
c
o
s
t
s
w
i
l
l
b
e
u
s
e
d
t
o
m
e
e
t the City’s obligation
wi
t
h
r
e
s
p
e
c
t
t
o
t
h
e
E
P
A
r
e
q
u
i
r
e
m
e
n
t
s
f
o
r
l
a
n
d
f
i
l
l
c
l
o
s
u
r
e
a
n
d
p
o
s
t-
c
l
o
s
u
r
e
c
a
r
e
.
A
n
y
a
d
d
i
t
i
o
n
a
l
e
x
c
e
s
s
r
e
v
e
n
u
e
s
w
i
l
l
b
e
u
s
e
d
t
o provide an alternative
to
t
h
e
e
x
i
s
t
i
n
g
l
a
n
d
f
i
l
l
o
p
e
r
a
t
i
o
n
,
w
h
i
c
h
w
i
l
l
b
e
r
e
a
c
h
i
ng
f
u
l
l
c
a
p
a
c
i
t
y
a
n
d
c
l
o
s
i
n
g
i
n
t
h
e
n
e
a
r
f
u
t
u
r
e
.
TH
E
C
I
T
Y
’
S
F
U
N
D
S
As
t
h
e
C
i
t
y
c
o
m
p
l
e
t
e
d
t
h
e
y
e
a
r
,
i
t
s
g
o
v
e
r
n
m
e
n
t
a
l
f
u
n
d
s
(
a
s
pr
e
s
e
n
t
e
d
i
n
t
h
e
b
a
l
a
n
c
e
s
h
e
e
t
on
p
a
g
e
s
3
5
a
n
d
3
6
)
r
e
p
o
r
t
e
d
a
combined fund balance of
$2
7
,
0
6
0
,
1
0
0
.
I
n
c
l
u
d
e
d
i
n
t
h
i
s
y
e
a
r
’
s
t
o
t
a
l
ch
a
n
g
e
i
n
f
u
n
d
b
a
l
a
n
c
e
i
s
a
p
o
s
i
t
i
v
e
G
e
n
e
r
a
l
F
u
n
d
b
a
l
a
n
c
e
of
$
3
,
3
4
5
,
5
4
1
.
T
h
e
p
r
i
m
a
ry reasons for the General
Fu
n
d
’
s
s
u
r
p
l
u
s
a
r
e
h
i
g
h
l
i
g
h
t
e
d
b
e
l
o
w
.
I
n
a
d
d
i
t
i
o
n
,
t
h
e
s
e
o
t
h
e
r
c
h
a
n
g
e
s
i
n
f
u
n
d
b
a
l
a
n
c
e
s
s
h
o
u
l
d
b
e
n
o
t
e
d
:
•
Ca
p
i
t
a
l
O
u
t
l
a
y
e
x
p
e
n
d
i
t
u
r
e
s
i
n
c
r
e
a
s
e
d
b
y
$
1
,
2
8
8
,
9
2
0
,
o
r
36
.
5
%
,
f
r
o
m
$
3
,
5
3
6
,
0
4
5
l
a
s
t
y
e
a
r
t
o
$
4
,
8
2
4
,
9
6
5
t
h
i
s
y
e
a
r
.
T
h
i
s
i
n
c
r
e
a
s
e
w
a
s
d
u
e
p
r
i
m
arily to
$1
,
6
8
6
,
0
0
0
i
n
s
p
e
n
d
i
n
g
o
n
s
o
i
l
c
o
n
t
a
m
i
n
a
t
i
o
n
re
m
e
d
i
a
t
i
o
n
a
n
d
a
r
c
h
i
t
e
c
t
u
r
a
l
c
o
s
t
s
a
s
s
o
c
i
a
t
e
d
w
i
t
h
t
h
e
p
l
a
n
n
e
d
n
e
w
P
u
b
l
i
c
L
i
b
r
a
r
y
.
•
De
b
t
S
e
r
v
i
c
e
e
x
p
e
n
d
i
t
u
r
e
s
i
n
c
r
e
a
s
e
d
b
y
$
5
9
3
,
0
7
6
,
o
r
3
9
%
,
f
r
o
m
$
1
,
5
2
2
,
3
6
2
l
a
s
t
y
ea
r
t
o
$
2
,
1
1
5
,
4
3
8
t
h
i
s
y
e
a
r
.
T
h
i
s
i
n
c
r
e
a
s
e
w
a
s
d
u
e
t
o
t
h
e
C
ity spending
ac
c
u
m
u
l
a
t
e
d
S
p
e
c
i
a
l
I
m
p
r
o
v
e
m
e
n
t
D
i
s
t
r
i
c
t
(
S
I
D
)
R
e
v
o
l
v
i
n
g
F
u
n
d
r
e
s
ou
r
c
e
s
t
o
c
a
l
l
a
s
m
a
n
y
S
I
D
b
o
n
d
s
a
s
e
a
r
l
y
a
s
p
o
s
s
i
b
l
e
i
n
o
r
d
e
r
to avoid future interest
co
s
t
s
.
Ge
n
e
r
a
l
f
u
n
d
b
u
d
g
e
t
a
r
y
h
i
g
h
l
i
g
h
t
s
Th
e
C
i
t
y
’
s
g
e
n
e
r
a
l
f
u
n
d
b
a
l
a
n
c
e
i
n
c
r
e
a
s
e
d
s
l
i
g
h
t
l
y
f
r
o
m
$
3
,
0
8
3
,
83
2
i
n
f
i
s
c
a
l
y
e
a
r
2
0
0
3
t
o
3
,
3
4
5
,
5
4
1
th
i
s
y
e
a
r
.
T
h
i
s
i
n
c
r
e
a
s
e
r
ef
l
e
c
t
s
a
h
e
a
l
t
h
y
r
e
s
p
o
n
s
e
t
o
t
h
e
si
g
n
i
f
i
c
a
n
t
d
e
c
r
e
a
s
e
i
n
t
h
e
p
r
i
o
r
y
e
a
r
,
w
h
e
n
t
h
e
g
e
n
e
r
a
l
f
u
n
d
b
a
l
a
nc
e
d
e
c
r
e
a
s
e
d
b
y
$
5
1
6
,
5
2
7
.
W
h
il
e
a
d
e
c
l
i
n
e
i
n
f
u
n
d
b
a
l
a
n
c
e
i
s not usually looked upon
fa
v
o
r
a
b
l
y
,
t
h
e
c
a
u
s
e
o
f
t
h
e
d
e
c
l
i
n
e
i
s
v
i
t
a
l
l
y
i
m
p
o
r
t
a
n
t
.
T
h
e
C
i
t
y
'
s
f
i
n
a
n
c
i
a
l
p
o
l
i
c
y
p
r
e
c
l
u
d
e
s
r
e
l
y
i
n
g
o
n
r
e
s
e
r
v
e
s
f
o
r
o
n
-
g
o
i
ng
o
p
e
r
a
t
i
o
n
s
.
H
o
w
e
v
e
r
,
t
h
e
u
s
e
o
f
re
s
e
r
v
e
s
f
o
r
o
n
e
-
t
i
m
e
e
x
t
r
a
o
r
d
i
n
a
r
y
c
o
s
t
s
i
s
c
e
r
t
a
i
n
l
y
p
e
r
m
i
s
s
i
b
l
e
.
T
h
e
d
e
c
l
i
n
e
t
h
e
Ci
t
y
e
x
p
e
r
i
e
n
c
e
d
i
n
f
i
s
c
a
l
y
e
a
r
2
0
0
3
w
a
s
a
tt
r
i
b
u
t
a
b
l
e
t
o
s
o
m
e
o
n
e
-
t
i
m
e
c
o
s
t
s
,
su
c
h
a
s
$
1
.
3
m
i
l
l
i
o
n
s
p
e
n
t
t
o
p
u
r
c
h
a
s
e
t
h
e
S
t
o
r
y
M
a
n
s
i
o
n
i
n
o
r
d
e
r
t
o
p
r
e
s
e
r
v
e
i
t
a
s
a
h
i
s
t
o
r
i
c
a
l
l
a
n
d
m
a
r
k
f
o
r
t
h
e
c
o
m
m
u
n
i
t
y
.
Th
e
i
n
c
r
e
a
s
e
i
n
t
h
e
g
e
n
e
r
a
l
f
u
n
d
b
a
l
a
n
c
e
t
h
i
s
y
e
a
r
w
a
s
a
t
t
r
i
b
u
t
a
b
le
,
i
n
l
a
r
g
e
p
a
r
t
,
t
o
r
e
v
e
n
u
e
s
a
s
s
o
c
i
a
t
e
d
w
i
t
h
t
h
e
g
r
o
w
i
n
g
c
o
m
munity. The City's mill
va
l
u
e
i
n
c
r
e
a
s
e
d
8
.
5
%
l
a
s
t
y
e
a
r
t
o
$
4
6
,
0
5
5
.
T
h
e
m
i
l
l
v
a
l
u
e
i
n
c
r
ea
s
e
d
t
o
$
4
9
,
5
5
9
t
h
i
s
y
e
a
r
,
a
7
.
6
%
i
n
c
r
e
a
s
e
o
v
e
r
l
a
s
t
y
e
a
r
.
29
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
MA
N
A
GE
M
ENT
’
S D
I
S
C
U
S
S
I
O
N
A
ND A
N
A
L
YS
I
S (
C
O
N
T
I
N
UE
D
)
Al
s
o
c
o
n
t
r
i
b
u
t
i
n
g
to
t
h
e
in
c
r
e
a
s
e
d
G
e
n
e
r
a
l
F
u
n
d
b
a
l
a
nc
e
i
s
th
e
u
t
i
l
i
z
a
t
i
o
n
o
f
c
o
n
s
e
r
va
t
i
v
e
bu
d
g
e
t
a
r
y
pr
a
c
t
i
c
e
s
.
C
o
n
s
e
r
va
t
i
v
e
,
yet realistic, revenue estimates,
co
mbin
e
d
w
i
t
h
d
e
p
a
r
t
m
ents
o
p
e
r
a
t
i
n
g
wi
t
h
i
n
t
h
e
i
r
or
i
g
i
n
a
l
b
u
d
g
e
t
s,
na
t
u
r
a
l
l
y
ha
s
a
f
a
v
o
r
a
b
l
e
e
f
f
e
c
t
o
n
t
h
e
b
o
t
t
o
m
li
n
e
.
Maintaining adequate reserves has
several
i
n
t
ern
al
an
d
ex
te
rn
al b
e
n
efi
ts.
I
n
ternall
y
,
r
eserv
es c
an
p
rov
id
e
f
o
r
ca
sh
fl
o
w n
eed
s
u
n
t
il
pr
o
p
er
ty
t
a
x
revenu
es ar
e
r
eceiv
ed
,
r
educing or eliminating the need
fo
r
ca
s
h
fl
o
w
b
o
r
r
o
wi
n
g
;
p
rov
i
d
e f
u
n
ds
t
o
l
e
ve
ra
ge
s
t
a
t
e
or f
e
de
ra
l
g
rants
;
a
n
d
prov
i
d
e f
o
r
t
h
e
u
n
e
x
pec
t
e
d.
E
xte
r
nally,
r
e
s
e
rves
t
e
n
d
t
o
be viewed favorably by
in
v
estors, r
ati
ng
a
g
en
cies
,
an
d
lo
cal
b
anks
wi
t
h
wh
i
c
h
w
e
d
o
b
u
si
n
e
s
s
,
t
h
u
s b
ene
f
i
t
i
ng
ra
t
i
n
g a
n
d
th
e
p
o
t
e
n
t
i
a
l
n
eed
fo
r
l
i
n
e
s
of c
r
e
d
i
t
.
The City’s general fund
ba
l
a
n
c
e
wa
s
t
h
e
p
rim
a
r
y
f
o
cu
s
d
u
ri
n
g t
h
e
b
o
n
d
r
a
t
i
n
g
fo
r
t
h
e
2
00
3
re
fi
n
ancin
g
o
f t
h
e
Ci
t
y
’s
G
e
n
era
l
Ob
l
i
g
ati
o
n T
r
a
n
sp
o
rta
t
i
o
n
B
on
ds
a
n
d
the remaining bonds issued
in
2
0
0
3
f
o
r
t
h
e
n
e
w
L
i
b
rar
y
. T
h
e
b
o
n
d
a
n
a
l
y
st
l
o
o
k
ed
fa
v
o
r
a
b
ly
o
n
th
e
a
mou
n
t
an
d
t
r
e
n
d
o
f
th
e
Ci
t
y
's
Ge
n
era
l
F
u
n
d
b
a
l
a
n
c
e
i
n
d
et
e
r
m
i
n
ing the City’s bond rating.
Th
e
C
i
t
y
of
B
o
z
e
m
a
n
h
a
s
a
h
i
s
t
o
ry of
very
st
a
b
l
e
G
e
n
era
l
F
u
n
d
b
ala
n
c
e
s
.
CA
P
I
T
AL
A
SS
E
T
A
N
D
DE
B
T
A
DMINI
S
T
RA
T
IO
N
Ca
p
i
t
a
l
A
s
s
e
t
s
As
s
h
o
w
n
i
n
T
a
b
l
e
4
,
a
t
t
h
e
e
n
d
o
f
2
0
0
4
t
h
e
C
i
t
y
h
a
d
$
4
3
.
6
mil
l
i
o
n
i
n
v
e
s
t
e
d
i
n
a
b
r
o
a
d
r
a
n
g
e
o
f
c
a
p
i
t
a
l
a
s
s
e
t
s,
i
n
c
l
u
d
i
n
g
p
o
l
i
c
e and fire equipment, buildings,
pa
r
k
f
a
c
i
l
i
t
i
e
s
,
r
o
a
d
s
,
a
n
d
wa
t
e
r
a
n
d
s
e
w
e
r
l
i
n
e
s
.
T
h
i
s
a
m
ou
n
t
r
e
p
r
e
s
e
n
t
s
a
n
e
t
i
ncr
ea
s
e
(
i
n
c
l
u
d
i
n
g
a
d
d
it
i
o
n
s
a
n
d
d
e
d
u
c
t
ion
s
)
of
r
o
u
g
h
l
y $6.8 million, or 18.5%,
ov
e
r
l
a
s
t
y
ea
r
.
20
0
4
20
0
3
20
0
4
20
0
3
20
0
4
2003
Land
6.
5
$
5.
3
$
4.
8
$
1.
7
$
11.3
$
7.0$
Wa
ter R
ights
-
-
0.
3
0.
3
0.3
0.3
Bu
i
l
di
n
g
s
7.6
6.
7
7.
0
6.
0
14.6
12.7
Othe
r S
truct
u
res a
n
d
I
mpr
ovement
s
0.9
0.
6
27
.
9
26
.
5
28.8
27.1
Ma
c
hin
e
ry &
E
qu
i
p
m
ent
5.7
5.
1
3.
9
3.
6
9.6
8.7
Property
u
n
d
e
r C
a
p
i
t
a
l L
eas
e
0.2
-
0.
4
0.
4
0.6
0.4
Ve
hicle
1.9
1.
6
1.
7
1.
6
3.6
3.2
Infr
a
s
t
ru
cture
16.2
15
.
4
13
.3
11
.
5
29.5
26.9
Subtotal
39
.
0
34
.
7
59
.3
51
.
6
98.3
86.3
Acc
u
mulate
d D
epr
eciati
o
n
(21
.
7
)
(19
.
6
)
-
(29
.
9
)
(21.7)
(49.5)
Tota
l C
apita
l A
ssets
17.3
$
15
.
1
$
59
.3
$
21
.
7
$
76.6
$
36.8$ Totals
Ta
b
le
4
Capi
ta
l A
ss
e
ts
a
t Y
e
ar-e
nd
(in M
il
l
i
o
n
s)
Go
vernment
a
l
Ac
t
i
vi
ti
es
Busi
ne
s
s
-
t
ype
Ac
ti
vi
ti
es
30
CI
T
Y
O
F
B
O
Z
E
M
A
N
,
M
O
N
T
A
N
A
MA
N
A
G
E
M
E
N
T
’
S
D
I
S
C
U
S
S
I
O
N
A
N
D
A
N
A
L
Y
S
I
S
(
C
O
N
T
I
N
U
E
D
)
Th
i
s
y
e
a
r
’
s
m
a
j
o
r
a
d
d
i
t
i
o
n
s
i
n
c
l
u
d
e
d
:
EP
A
W
a
s
t
e
w
a
t
e
r
G
r
a
n
t
C
o
n
s
t
r
u
c
t
i
o
n
–
f
a
c
i
l
i
t
i
e
s
a
n
d
t
r
a
n
s
m
i
s
s
i
o
n
l
i
n
e
i
n
f
r
a
s
t
r
u
c
t
u
r
e
:
$ 2,881,081
So
l
i
d
W
a
s
t
e
T
r
a
n
s
f
e
r
S
t
a
t
i
o
n
s
i
t
e
l
a
n
d
a
n
d
r
e
l
a
t
e
d
i
m
p
r
o
v
e
m
e
n
t
s
:
3,066,552
Ne
w
L
i
b
r
a
r
y
f
a
c
i
l
i
t
y
–
l
a
n
d
r
e
m
e
d
i
a
t
i
o
n
a
n
d
b
u
i
l
d
i
n
g
d
e
s
i
g
n
:
1,685,930
30
-
i
n
c
h
w
a
t
e
r
b
y
p
a
s
s
l
i
n
e
a
t
S
o
u
r
d
o
u
g
h
R
e
s
e
r
v
o
i
r
:
768,626
Ne
w
F
i
r
e
T
r
u
c
k
a
n
d
o
t
h
e
r
n
e
w
F
i
r
e
e
q
u
i
p
m
e
n
t
:
406,196
$ 8,808,385
Th
e
C
i
t
y
’
s
f
i
s
c
a
l
y
e
a
r
2
0
0
5
c
a
p
i
t
a
l
b
u
d
g
e
t
c
a
l
l
s
f
o
r
t
h
e
C
i
t
y
t
o
s
p
e
n
d
r
o
u
g
h
l
y
$
8
m
i
l
l
i
o
n
f
o
r
c
a
p
i
t
a
l
p
r
o
j
e
c
t
s
.
S
o
m
e
o
f
t
h
e
m
a
jo
r
p
r
o
j
e
c
t
s
i
n
c
l
u
d
e
:
r
e
p
l
a
c
e
m
e
n
t
of
t
h
e
N
o
r
t
h
R
o
u
s
e
s
e
w
e
r
l
i
n
e
(
$
3
,
1
0
0
,
0
0
0
)
;
c
o
n
s
t
r
u
c
t
i
o
n
o
f
a
S
o
li
d
W
a
s
t
e
T
r
a
n
s
f
e
r
S
t
a
t
i
o
n
(
a
t
l
e
a
s
t
$
3
,
0
0
0
,
0
0
0
)
;
a
n
d
t
h
e
r
e
p
l
a
ce
m
e
n
t
o
f
t
h
e
C
i
t
y
’
s
w
a
s
t
e
w
a
t
e
r
fl
u
s
h
e
r
/
v
a
c
u
u
m
t
r
u
c
k
(
$
2
6
6
,
0
7
4
)
M
o
r
e
d
e
ta
i
l
e
d
i
n
f
o
r
m
a
t
i
o
n
a
b
o
u
t
t
h
e
C
i
t
y
’
s
c
a
p
i
t
a
l
as
s
e
t
s
i
s
p
r
e
s
e
n
t
e
d
i
n
N
o
t
e
7
t
o
t
h
e
f
i
n
a
n
c
ia
l
s
t
a
t
e
m
e
n
t
s
.
De
b
t
At
y
e
a
r
-
e
n
d
,
t
h
e
C
i
t
y
h
a
d
$
1
6
.
6
m
i
l
l
i
o
n
i
n
bo
n
d
s
a
n
d
n
o
t
e
s
o
u
t
s
t
a
n
d
i
n
g
v
e
r
s
u
s
$
1
8
.
6
m
il
l
i
o
n
l
a
s
t
y
e
a
r
–
a
d
e
c
r
e
a
s
e
o
f
1
0
.
7
%
–
a
s shown in Table 5 on the next
pa
g
e
.
Ge
n
e
r
a
l
o
b
l
i
g
a
t
i
o
n
d
e
b
t
c
o
n
s
i
s
ts
o
f
$
3
,
3
2
5
,
0
0
0
i
n
1
9
9
5
T
r
a
n
s
p
o
r
t
a
t
i
o
n
P
r
o
j
e
c
t
b
o
n
d
s
,
$
3
,
4
8
0
,
0
0
0
i
n
c
r
o
s
s
o
v
e
r
r
e
f
u
n
d
i
n
g
b
o
n
d
s
t
o
retire the 1995 issue in
Ja
n
u
a
r
y
o
f
2
0
0
5
,
a
n
d
$
3
,
7
6
0,
0
0
0
i
n
L
i
b
r
a
r
y
P
r
o
j
e
c
t
b
o
n
d
s
.
T
h
e
r
e
w
a
s
n
o
n
e
w
s
p
e
c
i
a
l
i
m
p
r
o
v
e
m
e
n
t
d
e
b
t
i
s
s
u
e
d
d
u
r
i
n
g
t
h
e
f
i
s
c
a
l
y
ear.
Th
e
C
i
t
y
’
s
g
e
n
e
r
a
l
o
b
l
i
g
a
t
i
o
n
b
o
n
d
s
c
o
n
t
i
n
u
e
t
o
m
a
i
n
t
a
i
n
a
r
a
t
i
n
g
of
A
2
f
r
o
m
M
o
o
d
y
’
s
I
n
v
e
s
t
o
r
S
e
r
v
i
c
e
.
A
c
c
o
r
d
i
n
g
t
o
M
o
o
d
y
’
s
,
t
he A2 rating reflects the
Ci
t
y
'
s
s
t
a
b
l
e
t
a
x
b
a
s
e
a
n
d
l
o
c
a
l
e
c
o
n
o
m
y
,
he
a
l
t
h
y
f
i
n
a
n
c
i
a
l
o
p
e
r
a
t
i
o
n
s
,
a
n
d
m
a
n
a
g
e
a
b
l
e
d
e
b
t
b
u
r
d
e
n
.
M
o
o
d
y
'
s
e
x
p
e
c
t
s
t
h
e
C
i
t
y
t
o maintain a healthy financial
po
s
i
t
i
o
n
,
g
i
v
e
n
t
h
e
C
i
t
y
'
s
h
i
s
t
o
r
i
c
a
l
p
e
r
f
o
r
ma
n
c
e
a
n
d
m
a
n
a
g
e
m
e
n
t
'
s
c
o
m
m
i
t
m
e
n
t
t
o
m
a
i
n
ta
i
n
i
n
g
s
a
t
i
s
f
a
c
t
o
r
y
r
e
s
e
r
v
e
l
e
v
e
l
s
.
C
i
t
y
officials expect to maintain
cu
r
r
e
n
t
y
e
a
r
r
e
s
e
r
v
e
s
a
t
a
l
e
v
e
l
w
e
l
l
a
b
o
v
e
t
h
e
C
i
t
y
'
s
r
e
s
e
r
v
e
m
i
ni
m
u
m
o
f
2
0
%
o
f
e
x
p
e
n
d
i
t
u
r
e
s
.
P
r
o
p
e
r
t
y
t
a
x
e
s
a
r
e
t
h
e
C
i
t
y
'
s
p
r
imary general revenue source
(3
8
%
)
,
f
o
l
l
o
w
e
d
b
y
c
h
a
r
g
e
s
f
o
r
s
e
r
v
i
c
e
s
(
3
3
.
5
%
)
,
i
n
t
e
r
g
o
v
e
r
n
m
e
n
t
a
l
(
2
2
%
)
,
a
n
d
s
p
e
c
i
a
l
a
s
s
e
s
s
m
e
n
t
s
(
5
%
)
.
M
o
o
d
y
'
s
e
x
p
e
c
t
s
t
h
e
C
ity to maintain a moderate
de
b
t
p
o
s
i
t
i
o
n
g
i
v
e
n
c
u
r
r
e
n
t
m
o
d
e
r
a
t
e
d
e
b
t
b
u
r
d
e
n
s
,
a
b
o
v
e
a
v
e
r
a
g
e
p
r
i
n
c
i
p
a
l
p
a
y
o
u
t
,
an
d
e
x
p
e
c
t
e
d
t
a
x
b
a
s
e
g
r
o
w
t
h
.
M
o
r
e
d
e
t
a
i
l
e
d information about the City’s
lo
n
g
-
t
e
r
m
l
i
a
b
i
l
i
t
i
e
s
i
s
p
r
e
s
e
n
t
e
d
i
n
N
o
te
1
0
t
o
t
h
e
f
i
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
.
31
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
MA
N
A
GE
M
ENT
’
S D
I
S
C
U
S
S
I
O
N
A
ND A
N
A
L
YS
I
S (
C
O
N
T
I
N
UE
D
)
20
0
4
20
0
3
20
04
20
0
3
20
0
4
2003
Genera
l
o
b
li
gation
bo
nd
s
(
bac
k
e
d b
y
th
e
Cit
y
)
10
.
6
$
11
.
0
$
-
$
-
$
10.6
$
11.0$
Specia
l
I
mpr
ovement
District B
o
nd
s
Payabl
e
4.1
5.
2
-
-
4.1
5.2
Inte
rca
p
N
ote
P
ayabl
e
0.3
0.
4
-
-
0.3
0.4
Water R
e
venu
e
B
o
nd
s
(b
acked b
y s
p
ecific f
e
e re
ve
nues)
-
-
1.
6
2.
0
1.6
2.0
To
t
als
15
.
0
$
16
.6
$
1.
6
$
2.
0
$
16.6
$
18.6$ Totals
Ta
b
le
5
Ou
ts
t
a
nd
i
ng D
e
bt
,
at Y
e
ar-end
(in M
il
l
i
o
n
s)
Gover
n
mental
Ac
ti
viti
es
Busi
n
e
s
s
-
t
y
pe
Acti
vi
ti
es
EC
O
N
O
M
IC F
A
C
T
OR
S
A
N
D
N
E
X
T Y
E
A
R’S
B
UD
G
E
T
S
A
ND
R
A
TE
S
Th
e
C
i
t
y
’
s e
l
e
c
t
e
d
an
d
a
p
p
o
i
n
t
e
d
o
f
f
i
c
i
al
s
c
o
n
s
i
d
e
r
ed
many
f
ac
t
o
r
s
w
h
e
n
se
t
t
i
ng
t
h
e
f
i
s
c
a
l
yea
r
2
0
0
3
-
20
0
4
b
u
d
g
e
t
,
t
a
x
r
a
t
e
s
,
an
d fees that will be charged for
th
e
b
u
s
i
n
e
s
s
-
t
y
p
e
a
c
t
i
v
i
t
i
e
s
.
S
o
m
e o
f
t
h
e
s
e
f
a
c
t
o
r
s
i
n
c
l
u
d
e
s
:
ca
p
i
t
a
l
i
m
pr
o
v
e
m
e
n
t
s
i
d
e
n
t
i
f
i
e
d
i
n
th
e
C
i
t
y
’
s
C
a
p
i
t
a
l
I
mpr
o
v
e
m
e
nt Program; inflation rates, the
Ci
t
y
’
s
c
o
l
l
e
c
t
i
v
e
b
a
r
g
a
i
n
i
n
g
u
n
i
t
s
,
t
he
l
o
c
a
l
e
c
o
n
o
my,
an
d
t
h
e
c
i
t
i
z
e
n
’
s
a
b
i
l
i
t
y
t
o
pa
y
.
In
f
l
a
t
i
o
n
r
a
t
e
s
c
o
n
t
i
n
u
e
t
o
re
m
ain
a
t
re
l
a
t
i
v
e
l
y l
o
w
l
e
v
e
l
s
.
In
f
l
a
t
i
o
n
i
n
c
a
l
e
n
d
a
r
y
e
a
r
2
0
0
4
i
s
p
r
o
j
e
c
t
e
d
t
o
b
e
1
.
3
%
,
a
n
d
a
l
l
in
d
i
c
a
t
i
o
n
s
a
r
e
t
h
a
t
i
n
f
l
a
t
i
o
n
r
a
t
e
s
w
i
l
l
fo
l
l
o
w
a
l
o
w
-
to
-
m
od
e
r
a
t
e t
ren
d
o
v
e
r
t
h
e
f
i
v
e
-
y
ea
r
h
o
r
i
z
o
n
.
W
h
i
l
e
ma
n
y
a
r
g
u
e
t
h
a
t
t
h
e
l
o
c
a
l
co
s
t
o
f
l
i
v
i
n
g
i
n
t
h
e
C
i
t
y
e
x
c
e
e
d
s
th
a
t
o
f the national economy, no
re
l
i
a
b
l
e
d
a
t
a
i
s a
v
a
i
l
a
b
l
e
f
o
r
t
h
e
i
m
m
e
d
i
a
t
e
a
r
e
a
.
C
o
n
s
e
q
u
e
n
t
l
y
,
w
h
e
n
e
v
a
l
u
a
t
i
n
g
t
h
e
c
o
s
t
o
f
li
v
i
n
g
,
t
h
e
C
i
t
y
u
t
i
l
i
z
e
s
t
h
e
n
a
t
io
n
a
l
C
I
P
i
n
dexes.
Th
e
C
i
t
y a
d
o
p
t
e
d
i
t
s
f
i
r
s
t
f
ull
y-f
u
n
d
e
d
Ca
p
i
t
a
l
I
m
pr
o
v
e
m
e
n
t
s
P
r
o
g
r
am a
p
p
r
o
x
i
m
a
t
e
l
y
s
e
v
e
n
yea
r
s
a
g
o
.
I
n
o
r
d
e
r
t
o
f
i
n
a
n
c
e
t
h
e
n
e
eded improvements, the City
en
a
c
t
e
d
a
n
u
mber
o
f
“
h
i
g
h
e
r
t
h
a
n
n
o
r
ma
l
”
r
ate
ch
a
n
g
e
s
t
o
p
r
o
v
i
de
t
h
e
f
u
n
d
i
n
g
f
o
r
t
h
e
s
e
i
m
pr
o
v
e
m
e
n
t
s
.
T
h
e
s
e
r
a
t
e ch
a
n
g
e
s
a
r
e
n
ow contained in the current
ra
t
e
s
t
r
u
c
t
u
r
e
s a
n
d
o
n
l
y
m
o
d
e
s
t
r
a
t
e
c
h
a
ng
e
s
a
r
e
a
n
t
i
c
ip
a
t
e
d
i
n
th
e
f
o
r
e
s
e
e
ab
l
e
f
u
t
u
r
e
,
i
n
o
r
d
e
r
to
k
e
e
p
p
a
c
e
w
i
t
h
r
i
s
i
n
g
c
o
s
t
s
.
32
CI
T
Y
O
F
B
O
Z
E
M
A
N
,
M
O
N
T
A
N
A
MA
N
A
G
E
M
E
N
T
’
S
D
I
S
C
U
S
S
I
O
N
A
N
D
A
N
A
L
Y
S
I
S
(
C
O
N
T
I
N
U
E
D
)
CO
N
T
A
C
T
I
N
G
T
H
E
C
I
T
Y
’
S
F
I
N
A
N
C
I
A
L
M
A
N
A
G
E
M
E
N
T
Th
i
s
f
i
n
a
n
c
i
a
l
r
e
p
o
r
t
i
s
d
e
s
i
g
n
e
d
t
o
p
r
o
v
i
d
e
o
u
r
c
i
t
i
z
e
n
s
,
t
a
x
p
a
y
e
r
s
,
c
u
s
t
o
m
e
r
s
,
a
n
d
i
n
v
e
s
t
o
r
s
a
n
d
c
r
e
d
i
t
o
r
s
w
i
t
h
a
g
e
n
e
r
a
l
o
v
e
rv
i
e
w
o
f
t
h
e
C
i
t
y
’
s
f
i
n
a
n
c
e
s
a
n
d
t
o
sh
o
w
t
h
e
C
i
t
y
’
s
a
c
c
o
u
n
t
a
b
i
l
i
t
y
f
o
r
t
h
e
m
o
n
e
y
i
t
r
e
c
e
i
v
e
s
.
I
f
y
o
u
h
a
ve
q
u
e
s
t
i
o
n
s
a
b
o
u
t
t
h
i
s
r
e
p
o
r
t
or
n
e
e
d
a
d
d
i
t
i
o
n
a
l
i
n
f
o
r
m
a
t
i
on, contact the City’s Finance
Di
r
e
c
t
o
r
o
r
C
o
n
t
r
o
l
l
e
r
,
a
t
t
h
e
C
i
t
y
o
f
B
o
z
e
m
a
n
,
4
1
1
E
a
s
t
M
a
i
n
S
t
r
e
e
t
,
B
o
z
e
m
a
n
,
M
o
n
t
a
n
a
5
9
7
1
5
.
B.
B
A
S
I
C
F
I
N
A
N
C
I
A
L
S
T
A
T
E
M
E
N
T
S
GO
V
E
R
N
M
E
N
T
-
W
I
D
E
F
I
N
A
N
C
I
A
L
S
T
A
T
E
M
E
N
T
S
33
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Th
e
No
te
s
t
o
Fi
n
ancia
l
S
t
a
t
e
m
e
n
ts
a
r
e
a
n
i
nte
g
ral
part
of t
h
e
fi
n
ancia
l
s
t
a
t
e
men
ts
.
ST
A
T
E
M
E
N
T
O
F
N
E
T
A
S
S
E
T
S
JU
N
E
3
0
,
2
0
04
Gove
rnmental
Busi
ne
ss
-
t
ype
Acti
v
it
i
e
s
Act
i
v
it
i
e
s
Total
AS
SE
TS
Cash a
n
d
i
nvestments
12
,
4
5
4
,4
0
4
$
11,4
3
6
,
2
77
$
23,890,681
$
Restri
ct
ed
c
a
s
h a
n
d
i
nvestments
13
,
6
6
8
,5
3
4
13,3
5
7
,
3
48
27,025,882
Rec
e
i
v
abl
e
s
,
n
et
6,5
0
1
,
7
7
0
1,
8
7
3
,
4
68
8,375,238
No
t
e
s
r
e
c
e
i
v
abl
e
1,2
6
2
,
5
4
3
-
1,262,543
Prep
a
i
d
e
x
pe
n
ses
58
3
,
5
6
0
17
5
,
1
19
758,679
Deferr
e
d
c
h
ar
g
es
27,62
4
-
27,624
Ca
p
it
a
l
a
s
s
e
t
s
Nondep
r
e
c
i
ab
l
e l
and
6,
5
0
0
,4
7
6
4,
7
6
8
,
0
18
11,268,494
Other
c
a
p
i
tal
a
s
sets,
n
et o
f
d
e
p
r
e
c
iation
10
,
7
7
6
,1
3
2
21,5
9
2
,
8
21
32,368,953
Tota
l
c
a
p
it
a
l
a
s
se
t
s
17,276,6
08
26,3
6
0
,
8
39
43,637,447
T
otal a
ssets
51
,
7
7
5
,0
4
3
$
53,2
0
3
,
0
51
$
10
4
,978,094
$
LIABIL
IT
IES
Acc
o
u
nts
p
a
y
abl
e
a
n
d
ac
c
r
u
ed
e
x
pe
n
ses
1,
3
4
7
,
6
2
9
$
97
0
,
6
88
$
2,318,317
$
Fidu
ci
ary f
und pa
y
abl
e
4,4
6
0
-
4,460
Deferr
e
d
r
e
v
enue
46
4
,1
1
6
-
464,116
Compen
sated
a
bsence
s
p
a
y
abl
e
77
6
,0
0
0
26
0
,
6
05
1,036,605
Curr
e
n
t p
o
r
t
i
o
n
o
f
c
a
p
i
tal
l
e
a
s
es
13
,
2
3
0
12
0
,
5
88
133,818
Curr
e
n
t p
o
r
t
ion o
f
g
enera
l
o
b
l
igat
ion bo
n
ds
3,
7
2
0
,0
0
0
43
1
,
6
66
4,151,666
Curr
e
n
t p
o
r
t
ion o
f
s
pec
ial a
s
sessmen
t d
e
b
t
25
,0
0
0
-
25,000
Curr
e
n
t p
o
r
t
ion o
f
n
otes p
a
y
able
72,76
9
-
72,769
Long-te
r
m
l
i
a
b
i
l
i
t
i
e
s
,
d
u
e
i
n
m
ore
t
h
an
o
ne
y
ear
Compen
sated
a
b
s
ence
s
48
1
,7
6
6
11
5
,
6
59
597,425
Ca
p
i
t
a
l
l
e
a
s
es
110,8
47
90
,
38
5
201,232
So
lv
en
t
s
i
t
e
r
e
m
ediat
i
o
n l
i
ab
il
i
t
y
-
43
5
,
0
00
435,000
Clos
ure
a
n
d
p
o
s
t-
clos
ure
c
are
c
o
s
ts
-
1,
9
2
1
,
3
80
1,921,380
Bo
n
ds a
n
d
notes
11
,
6
0
0
,4
2
8
1,
1
5
0
,
6
33
12,751,061
T
ota
l
l
iab
il
i
t
i
e
s
18,616,2
45
$
5,
4
9
6
,
6
04
$
24,112,849
$
NE
T A
SS
E
T
S
In
vest
e
d
i
n
ca
p
it
a
l
as
s
e
t
s
,
net
o
f r
e
l
a
t
e
d
d
e
b
t
5,197,1
17
$
25,1
7
4
,
3
52
$
30,371,469
$
Restri
ct
ed
f
or
i
mpa
ct
c
a
p
i
tal
p
r
o
j
ects
10
,
0
7
0
,0
6
4
12,4
5
0
,
6
58
22,520,722
Restri
ct
ed
f
or
d
e
b
t
s
erv
ice
(19
8
,4
0
5
)
90
6
,
6
90
708,285
Restri
c
t
e
d
f
or
p
a
r
k
in
g ca
p
i
tal
p
r
o
j
e
c
t
s
23
1
,8
7
5
-
231,875
Restri
c
t
e
d
f
or
c
e
m
eter
y
c
a
re
51
2
,
1
8
6
-
512,186
Unrestri
ct
ed
17
,
3
4
5
,9
6
1
9,
1
7
4
,
7
47
26,520,708
Total n
et a
s
sets
33
,
1
5
8
,7
9
8
$
47,7
0
6
,
4
47
$
80,865,245
$
34
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Th
e
No
te
s
t
o
Fi
n
ancia
l
S
t
a
t
e
m
e
n
ts
a
r
e
a
n
i
nte
g
ral
part
of t
h
e
fi
n
ancia
l
s
t
a
t
e
men
ts
.
ST
A
T
E
M
E
N
T
O
F
A
C
T
I
V
I
T
I
E
S
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4
Op
e
r
at
i
n
g
Cap
it
a
l
Char
g
es f
or
Gra
nts a
n
d
Gra
n
ts a
n
d
Gov
er
n
men
ta
l
Business-type
Ex
penses
Se
r
vice
s
Co
ntributi
o
ns
Co
ntributi
ons
Act
i
v
it
i
e
s
ActivitiesTotal
Prim
ary G
o
ve
rnment
:
Go
vern
mental
a
c
t
i
v
it
ie
s
:
Genera
l
g
overn
ment
4,40
4
,
4
2
1
$
79
3,
5
2
9
$
-
$
-
$
(3
,
6
10
,
8
9
2
)
$
(3,610,892)$
Pu
bl
ic s
afety
8,07
8
,
1
2
0
2,
3
9
0,
1
7
9
345
,
4
1
0
37
,
5
3
8
(5
,
3
04
,
9
9
3
)
(5,304,993)
Pu
bl
ic s
ervice
3,0
9
6
,
2
7
3
3,
9
3
4,
8
0
1
-
-
83
8
,
5
2
8
838,528
Pu
bl
ic w
elfar
e
4,0
1
7
,
6
5
4
86
5,
9
1
0
53
3
,
3
0
3
-
(2
,
6
18
,
4
4
1
)
(2,618,441)
Other
23
,
2
5
5
-
-
-
(23
,
2
5
5
)
(23,255)
In
tere
s
t a
n
d
f
iscal f
ee
s
66
7
,
1
1
8
-
-
-
(6
67
,
1
1
8
)
(667,118)
Tota
l
g
overn
mental
a
c
t
i
v
it
i
e
s
20,
2
8
6
,
8
4
1
7,
9
8
4,
4
1
9
878
,
7
1
3
37
,
5
38
(1
1
,
3
86
,
1
7
1
)
(11,386,171)
Busi
n
ess
-
ty
pe a
c
t
i
v
it
ie
s
:
Wa
t
er
3,7
8
2
,
7
2
6
5,
8
4
2,
1
2
2
34
,
6
1
1
-
2,094,007
2,094,007
Wa
s
te
w
ater
3,3
5
3
,
5
6
7
5,
7
6
5,
5
9
4
-
1,58
5
,
5
44
3,997,571
3,997,571
Solid w
aste
2,4
6
2
,
2
9
1
3,
8
8
4,
7
2
3
78
5
-
1,423,217
1,423,217
Tota
l
b
u
siness-type
a
c
t
i
v
it
i
e
s
9,5
9
8
,
5
8
4
15
,
4
9
2,
4
3
9
35
,
3
9
6
1,58
5
,
5
44
7,514,795
7,514,795
Total p
r
i
mar
y
g
overn
ment
29
,8
8
5
,
4
2
5
$
23
,
4
7
6,
8
5
8
$
914
,
1
0
9
$
1,62
3
,
0
82
$
(1
1
,
3
86
,
1
7
1
)
7,514,795
(3,871,376)
Gene
ral r
eve
nu
e
s:
Pr
o
p
e
r
t
y t
axes
9,1
04
,
9
4
5
-
9,104,945
Interg
ov
er
n
mental s
hared
r
e
v
enue
3,
4
48
,
7
8
9
-
3,448,789
Gran
ts 8
78
,
7
0
0
-
878,700
In
v
e
st
ment
e
arni
ng
s
344,013
-
344,013
Misce
l
laneou
s
979
,
8
2
0
-
979,820
Tr
a
n
sfers
150
,
0
0
0
(150,000)
-
Total g
enera
l
r
e
v
enues
14
,
9
06
,
2
6
7
(150,000)
14,756,267
Chan
ge i
n n
et a
ssets
3,
5
20
,
0
9
6
7,364,795
10,884,891
Net a
s
sets, b
e
g
inning o
f
t
he
y
ea
r
29
,
6
69
,
1
6
8
40
,
3
4
1
,
652
70,010,820
Pr
i
or
p
e
r
i
od a
d
j
ustments
(30
,
4
6
6
)
-
(30,466)
Net a
s
sets, e
n
d
o
f
the
y
ear
33
,
1
58
,
7
9
8
$
47
,
7
0
6
,
447
$
80,865,245$
Fu
nc
tions
/
Progr
am
s
Ne
t
(
E
x
pen
se)
R
evenue and Changes in Net Assets
Pr
o
g
ra
m
R
evenues
FU
N
D
F
I
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A
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interest related to general
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p
r
o
v
e
m
e
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,
s
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35
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Th
e
No
te
s
t
o
Fi
n
ancia
l
S
t
a
t
e
m
e
n
ts
a
r
e
a
n
i
nte
g
ral
part
of t
h
e
fi
n
ancia
l
s
t
a
t
e
men
ts
.
BA
L
A
N
C
E
S
H
E
E
T
GO
V
E
R
NMENT
A
L
F
U
N
DS
Ju
n
e
3
0
,
2
004
St
r
e
e
t
a
n
d
F
i
re
Community
OtherTotal
Ge
n
era
l
Impac
t
De
v
elop
m
ent
SID
GovernmentalGovernmental
Fu
nd
Fe
es
Lo
an F
u
n
d
Si
nk
i
ng
FundsFunds
AS
SE
TS
Cash an
d
c
a
sh e
q
u
ivalents
1,9
1
3
,
2
8
0
$
-
$
50
6
,
5
9
6
$
1,
0
4
2,
5
4
5
$
8,842,919
$
12,305,340$
Rec
e
i
vabl
e
s
:
Pr
o
p
e
r
t
y t
axes
81
2
,
4
9
4
-
-
-
333,249
1,145,743
Acc
r
u
ed
i
ntere
st
24
9
,
8
8
9
-
-
-
-
249,889
Custom
er
s
, n
et
44
1
,
0
6
3
-
-
-
28,422
469,485
Sp
e
c
i
a
l
a
s
sessments
2,2
3
3
-
-
4,
1
4
3
,
1
3
4
113,972
4,259,339
Other
g
overn
ments
13
9
,
0
2
2
-
3,
9
3
7
-
221,422
364,381
Prep
a
id
e
x
pe
ndit
u
re
s
3,4
3
5
-
-
-
580,125
583,560
Due
f
rom
o
t
her
C
ity f
unds
86
1
,
3
3
4
-
-
-
328,438
1,189,772
No
t
e
s
r
e
c
e
i
v
abl
e
-
-
1,
1
4
8
,
7
2
1
-
113,822
1,262,543
Restri
c
t
e
d
c
a
sh a
n
d
c
a
s
h e
quivale
nts
-
10,0
7
0
,
0
64
-
-
3,598,470
13,668,534
Total a
s
sets
4,42
2
,
7
5
0
$
10,0
7
0
,
0
64
$
1,
6
5
9
,2
5
4
$
5,
1
8
5,
6
7
9
$
14,160,839
$
35,498,586$
36
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Th
e
No
te
s
t
o
Fi
n
ancia
l
S
t
a
t
e
m
e
n
ts
a
r
e
a
n
i
nte
g
ral
part
of t
h
e
fi
n
ancia
l
s
t
a
t
e
men
ts
.
BA
L
A
N
C
E
S
H
E
E
T
GO
V
E
R
NMENT
A
L
F
U
N
DS
(
C
O
N
T
I
NU
E
D
)
Ju
n
e
3
0
,
2
004
Stre
e
t
a
nd
F
i
r
e
Communit
y
Ot
h
erTotal
Gene
ra
l
Impact
Deve
lo
pment
SID
GovernmentalGovernmental
Fu
n
d
Fe
e
s
Lo
an F
u
n
d
Si
n
k
i
ng
Fu
n
d
sFunds
LIABIL
IT
IE
S
A
ND
F
U
ND
B
ALANC
ES
Liab
ili
t
i
e
s
:
Acc
o
unts p
a
yabl
e
432,4
5
3
$
1,
7
9
9
$
-
$
-
$
399,155
$
833,407$
Acc
r
u
ed
e
m
pl
oy
ee
b
e
n
efits p
a
y
abl
e
21,
8
4
2
-
-
-
5,744
27,586
Ma
t
ure
d
b
o
n
ds
p
a
y
abl
e
-
-
-
25
,
0
0
0
395,000
420,000
Ma
t
ure
d
i
ntere
s
t p
a
yabl
e
-
-
-
1,
0
8
3
176,605
177,688
Deferred
r
e
v
enue
59
1,
2
3
8
-
1,14
8
,
7
21
3,
7
7
1
,
2
46
247,151
5,758,356
Es
ch
eat p
r
o
per
t
y p
ayabl
e
27,
2
1
7
-
-
-
-
27,217
Due t
o
o
the
r
C
i
ty f
un
d
s
4,459
-
32
,
7
1
4
29
5
,
7
24
861,335
1,194,232
Tota
l
l
iab
il
i
t
i
e
s
1,0
77
,2
09
1,
7
9
9
1,18
1
,
4
35
4,
0
9
3
,
0
53
2,084,990
8,438,486
Fu
n
d
b
alanc
e
s:
Re
se
rv
e
d f
o
r
:
Re
nt
s
a
n
d
l
e
as
e
s
-
-
-
-
580,125
580,125
En
do
w
ment
-
-
-
-
512,186
512,186
Pa
r
k
d
e
velop
m
en
t
-
-
-
-
62,519
62,519
De
b
t s
e
r
v
ic
e
-
-
-
1,
0
9
2
,
6
26
5,067,819
6,160,445
Unre
serv
ed
3,
3
4
5,
5
4
1
10
,
06
8
,
2
6
5
47
7
,
8
1
9
-
-
13,891,625
Un
re
serv
ed
,
r
e
p
o
r
t
ed
i
n n
onmaj
or
Sp
e
c
i
a
l r
e
v
enue
f
unds
-
-
-
-
3,815,945
3,815,945
Capi
tal p
r
o
j
ec
ts f
unds
-
-
-
-
2,037,255
2,037,255
Total f
und b
a
lance
s
3,
3
4
5,
5
4
1
10
,
06
8
,
2
6
5
47
7
,
8
1
9
1,
0
9
2
,
6
26
12
,
0
7
5
,849
27,060,100
Tota
l
l
i
a
b
il
i
ti
e
s
a
n
d
fund b
a
lance
s
4,
4
2
2,
7
5
0
$
10
,
07
0
,
0
6
4
$
1,65
9
,
2
54
$
5,
1
8
5
,
6
79
$
14
,
1
6
0
,839
$
35,498,586$
37
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Th
e
No
te
s
t
o
Fi
n
ancia
l
S
t
a
t
e
m
e
n
ts
a
r
e
a
n
i
nte
g
ral
part
of t
h
e
fi
n
ancia
l
s
t
a
t
e
men
ts
.
RE
C
O
N
C
I
L
I
A
T
I
O
N
O
F
T
HE
B
A
L
A
N
C
E
S
H
E
E
T
TO
T
H
E
S
T
A
T
E
M
E
N
T
OF
N
E
T
A
S
S
ET
S
-
G
O
V
E
RN
M
E
N
T
A
L
F
U
N
D
S
As
o
f
J
u
n
e
3
0
,
2
0
0
4
Fu
n
d b
alanc
es -
total g
o
ve
rnment
al f
un
d
s
27,060,100$
Amou
nts r
epo
r
t
ed
f
or
go
ve
r
n
men
ta
l
a
cti
v
i
t
ie
s
i
n
t
he
s
tat
em
en
t
of
n
et
a
ssets
a
re
di
f
fer
e
n
t
b
e
c
a
u
se:
Ca
p
i
t
a
l
a
s
se
t
s
u
sed
i
n
g
overn
mental
ac
t
i
v
it
i
es
a
r
e
not
f
inancia
l
r
e
s
o
urce
s
a
n
d
t
h
er
e
f
ore
ar
e
not
r
e
p
o
r
t
e
d
in
t
h
e
g
overn
mental
f
unds.
Govern
mental
c
a
pi
tal a
ssets:
38,77
9
,
2
9
8
$
Less:
a
c
c
umulat
ed
d
e
p
rec
i
at
ion
(21
,5
6
6
,
9
8
4)
17,212,314
In
te
rn
al
s
erv
ic
e
f
unds a
re
u
sed
b
y
m
anagement t
o
ch
ar
g
e t
h
e
c
o
s
ts o
f
c
ert
a
i
n
ac
t
i
v
it
ie
s
to i
ndi
vidu
al
f
unds.
The
a
s
s
e
t
s
a
n
d l
i
ab
il
i
t
i
e
s
o
f t
h
e
i
n
te
r
n
al
s
e
r
v
ic
e
f
unds
t
h
at
a
r
e
r
e
p
orte
d
i
n
t
h
e
govern
mental
a
c
t
i
v
it
i
e
s
(16,719)
Deferred r
e
ve
nu
e
i
n t
he
g
o
ve
rn
m
ent
al
f
u
n
d
s
a
re r
eported o
n t
he
f
u
l
l a
ccrua
l m
ethod
in
t
he
e
n
ti
ty
-wid
e
s
tat
e
m
en
ts
.
5,744,343
Bond i
s
suan
ce
c
o
s
ts a
r
e
e
x
pe
n
sed
i
n
th
e
g
overn
mental
f
unds. T
hey
a
r
e
d
e
f
err
e
d
ch
ar
g
es
f
or
t
h
e
e
n
ti
t
y
-wid
e
s
t
a
t
e
m
en
ts a
n
d a
m
orti
z
e
d
o
ver
t
h
e
l
i
fe o
f t
h
e
i
s
s
u
an
ce
.
Bond i
s
suan
ce
c
o
s
ts
33
,
2
6
2
Less:
a
m
or
t
i
z
a
t
i
on
(5
,6
38
)
27,624
Impact f
e
e
c
redits
d
o n
o
t a
ff
f
e
c
t c
urrent f
i
na
nc
ial reso
ur
ce
s
a
nd t
herefore a
re
n
o
t
reported i
n t
he g
ove
rnment
al f
un
d
s.
(450,103)
Capi
t
a
l
l
e
a
se
o
b
l
ig
at
i
o
n
s i
n
t
h
e
g
overn
mental
f
unds a
r
e
n
ot
r
e
c
o
r
d
e
d
u
nde
r
m
od
i
f
ied a
c
c
r
u
al
(124,077)
Long-ter
m
l
i
a
b
il
i
ti
e
s
,
i
n
cl
u
din
g b
onds
p
ayable
a
r
e
n
ot
d
ue
a
n
d p
a
y
able
i
n
t
h
e
c
u
rr
e
n
t p
eri
o
d
an
d
t
h
er
e
f
or
e
a
r
e
n
ot
r
e
po
r
t
e
d
i
n
t
h
e
govern
mental f
unds.
Bo
n
ds a
n
d n
otes p
a
y
able
(15
,0
3
6
,
9
1
8)
Compen
sated
a
b
sence
s
(1
,2
5
7
,
7
6
6)
(16,294,684)
Ne
t
a
s
s
e
t
s
o
f g
overn
mental
a
c
t
i
v
it
i
e
s
33,158,798$
38
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Th
e
No
te
s
t
o
Fi
n
ancia
l
S
t
a
t
e
m
e
n
ts
a
r
e
a
n
i
nte
g
ral
part
of t
h
e
fi
n
ancia
l
s
t
a
t
e
men
ts
.
ST
A
T
E
M
E
N
T
O
F
R
E
V
E
NU
E
S
,
E
X
P
END
I
T
U
R
E
S
, A
N
D
C
H
ANG
E
S
I
N
F
U
ND
B
A
L
ANCES
-
G
O
V
E
RN
M
E
N
T
A
L
FUNDS
Fo
r
t
h
e
Y
e
a
r
E
n
d
e
d
J
u
n
e
3
0,
2
0
04
Stre
e
t
a
nd
F
i
r
e
Communit
y
OtherTotal
Impact
De
ve
lopment
SID
Go
vernmentalGovernmental
Gene
ral
Fee
s
Loan
F
u
n
d
Si
nk
i
n
g
FundsFunds
RE
VE
NU
E
S
Taxes
6,26
9
,
7
1
5
$
-
$
-
$
-
$
3,005,208
$
9,274,923$
Sp
e
c
i
al
a
s
sessmen
ts
96
-
-
93
2
,
7
7
1
231,284
1,164,151
Lice
n
ses a
n
d p
e
r
m
its
28
2
,
0
7
8
-
-
-
838,786
1,120,864
In
terg
ov
er
n
men
tal
3,81
6
,
7
8
4
-
3,
9
3
8
-
1,423,018
5,243,740
Char
g
es f
or
serv
ices
1,
59
0
,
8
5
6
1,
9
54
,
7
7
0
-
5,
6
5
7
1,695,325
5,246,608
Fines a
n
d
f
orf
ei
ture
s
1,10
6
,
4
5
1
-
-
-
82,255
1,188,706
In
tere
st o
n
i
nvestments
27
,
3
8
9
14
1
,
6
3
9
10
,
5
6
4
16
,
0
3
3
147,354
342,979
Loan
r
e
p
a
y
men
t
-
-
16
6
,
6
9
2
-
17,295
183,987
Other
25
0
,
4
7
1
-
19
4
4,
1
2
1
646,910
901,696
To
t
al r
e
venues
13
,
34
3
,
8
4
0
2,
0
96
,
4
0
9
181
,
3
8
8
95
8,
5
8
2
8,087,435
24,667,654
EX
PEND
I
T
URE
S
Curr
e
nt Genera
l g
overnment
3,
58
6
,
2
3
7
-
-
-
485,154
4,071,391
Pu
bl
ic s
afety
6,
35
0
,
4
1
8
3,
8
5
4
-
-
1,307,149
7,661,421
Pu
bl
ic s
erv
ice
41
1
,
4
3
3
32
,
4
4
3
-
-
1,671,980
2,115,856
Pu
bl
ic w
elfar
e
3,08
3
,
1
3
0
-
59
3
,
3
9
0
-
477,708
4,154,228
Other
27
3
,
7
8
5
-
-
7,
2
9
4
54,107
335,186
Capi
tal o
u
tlay
65
2
,
1
9
9
-
-
-
4,172,766
4,824,965
De
b
t s
e
r
v
ic
e
Pr
i
nci
pal p
a
y
men
ts
56
,
1
2
0
-
-
99
7
,
2
0
0
395,000
1,448,320
Intere
s
t a
n
d
f
isca
l
f
ees
23
,
5
1
7
-
-
25
0,
5
7
1
393,030
667,118
To
t
al e
x
pe
n
ditures
14
,
43
6
,
8
3
9
36
,
2
9
7
593
,
3
9
0
1,
2
5
5,
0
6
5
8,956,894
25,278,485
Ex
ce
ss (
d
e
f
iciency) o
f
r
e
v
enues o
ver
e
x
pe
n
diture
s
(1,
09
2
,
9
9
9)
2,
0
60
,
1
1
2
(4
12
,
0
0
2
)
(2
9
6,4
8
3
)
(869,459)
(610,831)
OT
HE
R
F
INA
NC
IN
G
S
OU
R
C
ES
(
U
SE
S
)
Tran
sfer
s
i
n
2,
10
9
,
4
3
9
-
-
28
,
1
5
5
999,923
3,137,517
Tran
sfer
s
o
u
t
(83
9
,
1
7
3)
-
-
(1
0,
7
5
0
)
(2,137,594)
(2,987,517)
Sale o
f f
ixed a
s
sets
84
,
4
4
2
-
-
-
736,407
820,849
To
t
al o
ther
f
inancing s
ource
s (
u
ses)
1,
35
4
,
7
0
8
-
-
17,4
0
5
(401,264)
970,849
Net c
h
ange i
n fund b
alance
s
26
1
,
7
0
9
2,
0
6
0
,
1
1
2
(4
1
2
,
0
0
2
)
(2
7
9,0
7
8
)
(1,270,723)
360,018
FUND B
A
LANCE,
b
e
g
inning of
y
ea
r
3,
08
3
,
8
3
2
8,
0
08
,
1
5
3
889
,
8
2
1
1,
3
7
1,
7
0
4
13,346,572
26,700,082
FUND B
A
LANCE,
e
n
d o
f
y
ear
3,
34
5
,
5
4
1
$
10
,
0
68
,
2
6
5
$
477
,
8
1
9
$
1,
0
9
2,
6
2
6
$
12,075,849
$
27,060,100$
39
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Th
e
No
te
s
t
o
Fi
n
ancia
l
S
t
a
t
e
m
e
n
ts
a
r
e
a
n
i
nte
g
ral
part
of t
h
e
fi
n
ancia
l
s
t
a
t
e
men
ts
.
RE
C
O
N
C
I
L
I
A
T
I
O
N
O
F
T
HE
S
T
A
T
E
ME
N
T
O
F
R
E
V
E
N
U
E
S
,
EX
P
E
N
D
I
T
URE
S
,
A
N
D
CH
A
N
GE
S
I
N F
U
N
D
B
ALA
N
C
E
S
O
F
G
O
V
E
R
NMENT
A
L
F
U
N
DS
T
O
T
H
E
ST
A
T
E
M
E
N
T
O
F
A
C
T
I
V
ITI
E
S
-
G
O
V
ER
N
M
E
N
T
A
L
F
U
N
D
S
Fo
r
t
h
e
Y
e
a
r
E
n
d
e
d
J
u
n
e
3
0,
2
0
04
Ne
t
c
h
an
ge i
n
f
und b
ala
n
ce
s
-
t
o
t
a
l
g
overnmental
f
unds
360,018$
Amou
nts r
e
p
o
r
t
ed
f
or
gover
n
men
ta
l
a
cti
v
i
t
i
e
s
i
n
t
h
e
s
t
a
t
em
en
t
of a
c
t
i
v
it
i
e
s
a
r
e
di
f
fere
nt b
e
c
a
use:
Go
vernmental
f
unds
r
eport
c
a
p
it
a
l
o
utl
a
y
s a
s
e
x
pendit
u
res.
I
n t
h
e
s
t
a
t
e
m
en
t
o
f
ac
t
i
v
it
i
e
s
,
h
owever, t
h
e
c
o
st
o
f
t
h
es
e
ass
e
t
s
i
s d
eprec
i
a
t
e
d
o
v
er
t
h
e
a
s
s
e
t
'
s
useful
l
ive
s.
Ex
pe
n
dit
u
res
for c
a
p
it
a
l
a
s
s
e
t
s
4,061,020
$
Less:
c
u
rr
en
t y
ear d
e
p
r
e
ciation
(2,
0
9
6,
8
7
4
)
1,964,146
Bo
n
d p
r
o
c
e
e
d
s
pr
o
v
id
e
c
u
rr
e
n
t f
inancia
l
r
e
s
ource
s
in
t
h
e
g
overn
mental
funds,
b
u
t
i
s
s
u
ing d
ebt i
n
cr
ea
s
es
l
o
ng-ter
m l
iab
il
i
t
i
e
s
i
n
t
h
e
s
t
a
t
e
m
en
t
o
f
net
a
s
s
e
t
s.
R
e
p
a
y
men
t o
f p
rin
ci
p
al
i
s
a
n
e
x
pe
n
dit
u
re
i
n
t
h
e
g
overnmental
funds,
b
u
t
t
h
is
r
e
p
aymen
t
r
educe
s
l
o
ng-ter
m l
i
a
b
il
i
t
ie
s
i
n
t
h
e
s
t
a
t
e
m
en
t
of
n
et
a
s
se
t
s
.
Amor
t
iza
t
ion b
o
n
d
i
ssuance
c
o
s
ts
(2,
8
1
9
)
Princi
p
a
l
p
a
y
men
ts
1,
4
6
1,
0
4
2
1,458,223
Some r
evenues r
eporte
d
i
n
t
h
e
s
t
a
t
e
m
en
t
o
f ac
t
i
v
it
i
e
s
a
r
e
c
o
ll
e
c
t
e
d
o
n a
lo
ng
t
erm b
asi
s,
a
nd t
herefore
a
re n
o
t r
eporte
d a
s r
eve
nu
e
s
i
n g
o
vernmental f
u
n
d
s.
Prop
er
ty
t
a
x
es
(1
6
9,9
7
8
)
No
t
e
s
r
ec
e
i
v
ab
le
41
4,
0
0
7
Sp
ec
i
a
l
a
s
s
ess
m
en
ts
(6
7
3,2
0
2
)
Fi
n
es
77,2
3
4
(351,939)
Go
vernmental
f
unds
d
o
n
ot
r
eco
rd c
o
m
pen
sate
d
a
b
s
e
n
ce
s
li
a
b
il
i
t
y
.
T
he
c
h
an
ge
in t
h
e
l
i
a
b
il
i
t
y
i
s a
c
u
rren
t
p
eri
o
d e
x
pe
n
se.
(115,903)
Go
ve
rnment
al f
un
d
s
d
o n
o
t r
ecord i
mpact f
e
e
c
r
e
d
i
ts.
T
he c
h
an
ge i
n
t
h
ese
c
r
e
d
i
ts
du
ring t
h
e
y
ea
r
a
r
e
c
h
ar
ged t
o
t
h
e
s
t
a
t
e
m
en
t
of a
c
t
i
v
it
i
e
s
.
(139,942)
In
te
r
n
al
serv
ic
e
f
unds ar
e
u
sed
b
y
m
anagement t
o
c
har
g
e t
h
e
c
o
s
ts o
f
c
e
r
t
a
i
n
ac
t
i
v
it
i
e
s
t
o
i
n
di
v
idual
f
unds
The
n
e
t r
eve
nu
e
(
e
xp
ense
) o
f t
he i
nternal s
e
rvic
e f
u
n
d
s
i
s r
eported i
n
t
he
governmental
a
c
t
i
vit
i
e
s
.
345,493
Chan
ge in
n
et
a
s
s
e
t
s
o
f g
overnmental
a
c
t
i
v
it
ie
s
3,520,096$
PR
O
P
R
I
E
T
A
R
Y
F
U
N
D
S
F
I
N
A
N
C
I
A
L
S
T
A
T
E
M
E
N
T
S
EN
T
E
R
P
R
I
S
E
F
U
N
D
S
Th
e
s
e
f
u
n
d
s
a
r
e
u
s
e
d
t
o
a
c
c
o
u
n
t
f
o
r
t
h
e
f
i
n
a
n
c
i
n
g
,
a
c
q
u
i
s
i
t
i
o
n
,
o
p
er
a
t
i
o
n
a
n
d
m
a
i
n
t
e
n
a
n
c
e
o
f
w
a
t
e
r
,
s
e
w
e
r
,
a
n
d
s
o
l
i
d
w
a
s
t
e
f
a
c
i
li
t
i
e
s
,
w
h
i
c
h
a
r
e
s
u
p
p
o
r
t
e
d
b
y
us
e
r
c
h
a
r
g
e
s
.
Wa
t
e
r
F
u
n
d
-
A
c
c
o
u
n
t
s
f
o
r
t
h
e
C
i
t
y
’
s
w
a
t
e
r
u
t
i
l
i
t
y
o
p
e
r
a
t
i
o
n
s
.
Wa
s
t
e
W
a
t
e
r
F
u
n
d
–
A
c
c
o
u
n
t
s
f
o
r
t
h
e
C
i
t
y
’
s
s
e
w
e
r
u
t
i
l
i
t
y
o
p
e
r
a
t
i
o
n
s
.
So
l
i
d
W
a
s
t
e
F
u
n
d
–
A
c
c
o
u
n
t
s
f
o
r
t
h
e
C
i
t
y
’
s
g
a
r
b
a
g
e
s
e
r
v
i
c
e
o
p
e
r
a
t
i
o
n
s
.
40
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Th
e
No
te
s
t
o
Fi
n
ancia
l
S
t
a
t
e
m
e
n
ts
a
r
e
a
n
i
nte
g
ral
part
of t
h
e
fi
n
ancia
l
s
t
a
t
e
men
ts
.
ST
A
T
E
M
E
N
T
O
F
N
E
T
A
S
S
E
T
S
PR
O
P
R
I
E
T
A
R
Y
F
U
N
D
S
Ju
n
e
3
0
,
2
004
Governmental Activities
Wa
ste
Sol
id
Internal
Water F
u
n
d
Water F
u
n
d
Wast
e F
u
n
d
Tota
l
Service Funds
AS
S
ETS
Curr
e
nt a
s
sets
Cash a
n
d
c
a
s
h e
q
u
ivale
n
ts
1,2
8
5
,
9
5
1
$
4,
7
5
7,
6
3
3
$
5,
3
9
2,
6
9
3
$
11
,
4
36
,
2
7
7
$
149,064$
Rec
e
i
vabl
e
s
Custom
er
s
, n
et
536,0
3
3
48
5
,
6
7
6
42
8
,
5
1
2
1,
4
5
0
,
2
2
1
12,933
Spec
i
a
l
a
s
sessmen
ts
-
32
27
2
304
-
Ot
he
r g
ove
rnment
s
-
38
6,
9
4
3
-
386
,
9
4
3
-
Total c
u
rr
en
t a
s
sets
1,
8
2
1,
9
8
4
5,
6
3
0,
2
8
4
5,
8
2
1,
4
7
7
13
,
2
73
,
7
4
5
161,997
Ot
h
e
r
a
ss
e
ts
Bo
n
d i
s
suan
ce
c
o
s
ts, net
175
,
1
1
9
-
-
17
5
,
1
1
9
-
Notes r
e
ce
i
vable
36,
0
0
0
-
-
36
,
0
0
0
-
Restri
c
t
ed
c
a
s
h a
n
d
e
quivale
nts
6,2
1
2
,
6
5
9
7,
1
4
4,
6
8
9
-
13
,
3
57
,
3
4
8
-
Total o
t
her
a
s
sets
6,
4
2
3,
7
7
8
7,
1
4
4,
6
8
9
-
13
,
5
68
,
4
6
7
-
Pr
o
p
e
rt
y, p
l
ant a
n
d e
q
u
ipm
en
t
N
o
n
dep
r
e
c
iab
l
e
:
Land
30
8,
9
0
7
92
9
,
0
7
4
3,
5
3
0
,
0
3
7
4,
7
68
,
0
1
8
-
D
e
p
r
e
c
i
a
b
l
e:
Water r
i
gh
t
s
263,494
-
-
26
3
,
4
9
4
-
Bu
ildings
3,
2
7
2,
8
8
8
3,
4
4
9
,
6
4
0
27
9
,
1
8
2
7,
0
0
1
,
7
1
0
-
Other
s
tru
ct
ures a
n
d
impr
o
v
em
en
ts
10
,
9
8
4,
3
9
7
14
,
7
4
9,
0
8
8
2,
1
5
5,
3
0
0
27
,
8
88
,
7
8
5
-
Mac
h
in
er
y
a
n
d
e
q
u
ipm
en
t
957
,
3
7
8
1,
3
4
6
,
3
9
5
1,
6
1
6,
3
5
1
3,
9
20
,
1
2
4
109,564
Pr
o
pert
y u
nder
c
a
p
it
a
l
l
e
a
s
e
-
-
43
2
,
2
9
0
43
2
,
2
9
0
-
Vehicl
es
34
2,
0
0
5
60
3
,
6
7
3
71
2
,
6
2
5
1,
6
5
8
,
3
0
3
37,997
Infras
tructure
6,
4
4
5,
3
3
7
6,
8
7
3
,
0
4
0
-
13
,
3
1
8
,
3
7
7
-
Acc
u
mulated
d
epr
e
c
i
at
ion a
nd
a
m
ortiza
t
ion
(13
,
2
9
4,
2
0
2
)
(1
5
,
9
2
5,
3
5
2
)
(3
,
6
7
0,7
0
8
)
(3
2
,
8
90
,
2
6
2
)
(83,267)
Net p
r
o
p
e
rt
y, p
l
ant a
n
d e
q
u
ipm
en
t
9,2
8
0,2
0
4
12
,
0
2
5,
5
5
8
5,
0
5
5,
0
7
7
26
,
3
60
,
8
3
9
64,294
Total a
s
sets
17
,
5
2
5,
9
6
6
$
24
,
8
0
0,
5
3
1
$
10
,
8
7
6,
5
5
4
$
53
,
2
03
,
0
5
1
$
226,291$
Business
-
type A
cti
v
it
i
e
s
En
te
r
p
r
i
s
e F
unds
41
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Th
e
No
te
s
t
o
Fi
n
ancia
l
S
t
a
t
e
m
e
n
ts
a
r
e
a
n
i
nte
g
ral
part
of t
h
e
fi
n
ancia
l
s
t
a
t
e
men
ts
.
ST
A
T
E
M
E
N
T
O
F
N
E
T
A
S
S
E
T
S
PR
O
P
R
I
E
T
A
R
Y
F
U
N
D
S
(
C
O
N
T
I
N
U
E
D)
Ju
n
e
3
0
,
2
004
Governmental Activities
Wa
s
te
Sol
i
d
Internal
Wa
t
e
r
F
u
nd
Wa
t
e
r
F
und
Wa
s
te
F
und
Total
Service Funds
LIABIL
IT
IE
S
Cu
rr
e
n
t l
i
a
b
i
l
i
t
i
e
s
:
Acc
o
u
nts p
a
y
abl
e
164,0
2
2
$
75
1
,
6
1
5
$
55
,
0
5
1
$
97
0
,
6
8
8
$
227,931$
Acc
r
u
ed e
m
pl
oy
ee
b
enefits pa
y
abl
e
121,5
4
4
60
,
4
6
6
78
,
5
9
5
26
0
,
6
0
5
15,079
Capit
a
l
le
a
s
e
o
b
li
g
at
i
on, c
u
rr
e
n
t
p
ort
i
o
n
-
-
12
0
,
5
8
8
12
0
,
5
8
8
-
Bo
n
ds, n
otes, a
n
d
loans pa
y
abl
e
431,6
6
6
-
-
431
,
6
6
6
-
Tota
l
c
u
rr
e
n
t
l
i
a
b
il
i
t
i
e
s
717
,2
32
81
2,
0
8
1
25
4,
2
3
4
1,
7
83
,
5
4
7
243,010
No
ncurr
e
n
t l
i
a
b
il
i
t
i
es
Clos
ure a
n
d
p
o
st-closure
c
a
re
c
o
s
ts
-
-
1,
9
2
1
,
3
8
0
1,
9
21
,
3
8
0
-
Revenue
b
o
n
ds d
u
e
a
fter
o
n
e
y
ea
r
1,
1
5
0,
6
3
3
-
-
1,
1
5
0
,
6
3
3
-
Acc
r
u
ed e
m
pl
oy
ee
b
enefits pa
y
abl
e
54,
6
0
7
27
,
1
6
6
33
,
8
8
6
11
5
,
6
5
9
-
Capit
a
l
l
e
a
s
e
ob
li
g
at
i
ons
-
-
90
,
3
8
5
90
,
3
8
5
-
Solv
en
t s
i
t
e
r
e
m
ediat
io
n l
i
a
b
il
i
t
y
-
43
5,
0
0
0
-
435
,
0
0
0
-
Tota
l
n
oncurr
e
n
t l
i
a
b
il
i
ti
e
s
1,2
05
,2
40
46
2,
1
6
6
2,
0
4
5,
6
5
1
3,
7
13
,
0
5
7
-
Tota
l
l
i
a
b
i
l
i
t
i
e
s
1,9
22
,4
72
1,
2
7
4,
2
4
7
2,
2
9
9,
8
8
5
5,
4
96
,
6
0
4
243,010
NET
A
SSETS
In
vest
e
d
i
n
c
a
p
i
t
a
l
a
s
se
t
s
,
n
et
o
f
r
e
l
ated
d
e
b
t
8,
3
0
4,
6
9
0
12
,
0
2
5
,
5
5
8
4,
8
4
4,
1
0
4
25
,
1
74
,
3
5
2
64,294
Restri
ct
ed
f
or
impa
c
t
c
a
p
i
tal p
r
o
j
ects
5,
3
0
5,
9
6
9
7,
1
4
4
,
6
8
9
-
12
,
4
5
0
,
6
5
8
-
Restri
ct
ed
f
or
de
b
t
s
erv
ice
906,6
9
0
-
-
90
6
,
6
9
0
-
Unre
s
trict
ed
1,
0
8
6,
1
4
5
4,
3
5
6,
0
3
7
3,
7
3
2,
5
6
5
9,
1
74
,
7
4
7
(81,013)
Total n
et as
sets
15
,
6
0
3,
4
9
4
23
,
5
2
6,
2
8
4
8,
5
7
6,
6
6
9
47
,
7
06
,
4
4
7
(16,719)
Tota
l
l
i
a
b
i
l
i
t
i
e
s
a
n
d f
und e
q
uity
17,525,966
$
24
,
8
0
0,
5
3
1
$
10
,
8
7
6,
5
5
4
$
53
,
2
03
,
0
5
1
$
226,291$
En
t
e
r
pri
s
e
F
u
nd
s
Busi
ness
-
ty
pe A
cti
v
it
i
e
s
42
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Th
e
No
te
s
t
o
Fi
n
ancia
l
S
t
a
t
e
m
e
n
ts
a
r
e
a
n
i
nte
g
ral
part
of t
h
e
fi
n
ancia
l
s
t
a
t
e
men
ts
.
ST
A
T
E
M
E
N
T
O
F
R
E
V
E
NU
E
S
,
E
X
P
ENS
E
S
A
N
D
C
H
A
N
G
ES
I
N
F
U
N
D
NE
T
A
S
S
E
T
S
-
P
R
O
P
R
I
E
T
A
R
Y
F
U
N
D
S
Fo
r
t
h
e
Y
e
a
r
E
n
d
e
d
J
u
n
e
3
0,
2
0
04
Governmental Activities
Wa
s
t
e
Sol
i
d
Internal
Water F
u
nd
Wate
r F
u
n
d
Wast
e
F
u
n
d
TotalsService Funds
OP
ER
A
TIN
G
R
E
V
E
N
U
ES
-
Char
g
es f
or
serv
ices
4,
3
5
9,
2
9
9
$
3,
9
2
9
,0
2
9
$
3,
7
9
5
,
06
8
$
12
,083,396
$
2,817,495$
OP
ER
A
TIN
G
E
X
PENS
ES
Salari
es
a
n
d
be
n
efits
1,
2
5
0,
8
3
1
1,
1
3
4
,
9
7
8
95
3
,
5
47
3,339,356
101,570
Ma
t
erial
a
n
d s
upp
l
ies
542
,
4
3
8
15
9
,
6
9
8
21
0
,
0
60
912,196
281,341
Repa
i
rs a
n
d
maintenance
89
,
5
9
9
10
0
,
4
7
9
20
4
,
0
14
394,092
5,507
Ut
i
l
i
t
i
es
94,856
25
0
,
0
8
9
40
,
2
0
2
385,147
1,068
Admini
st
rative
c
harge
s
256,795
25
7
,
4
6
5
23
2
,
9
53
747,213
164,631
In
sura
nce
c
l
a
ims
-
-
-
-
1,550,985
Other e
x
pe
n
ses
206
,
2
4
3
26
0
,
7
8
6
23
5
,
8
73
702,902
347,934
De
p
rec
i
a
t
i
o
n a
n
d a
m
orti
z
a
t
i
o
n
1,2
65
,3
14
1,
1
9
0
,
0
7
2
58
1
,
9
46
3,037,332
19,320
Chan
ges i
n
e
sti
m
at
e
d c
l
o
s
ure
a
n
d
p
o
s
t-
cl
o
sur
e c
a
re c
ost
s
-
-
3,
6
96
3,696
-
To
t
al o
p
er
a
t
ing e
x
pe
n
ses
3,
7
0
6,
0
7
6
3,
3
5
3
,5
6
7
2,
4
6
2
,
29
1
9,521,934
2,472,356
Oper
a
t
ing i
nco
m
e
653
,
2
2
3
57
5
,4
6
2
1,
3
3
2
,
77
7
2,561,462
345,139
NO
NO
P
ER
ATIN
G
R
E
V
ENU
E
S
(
E
X
PEN
S
E
S
)
Tran
sfer
s
o
u
t
(50
,
0
0
0
)
(5
0
,00
0
)
(5
0
,
0
0
0
)
(150,000)
-
In
tere
st i
nco
me
109
,
0
4
0
16
1
,
4
8
3
77
,
3
3
6
347,859
1,034
In
tere
st e
x
pe
nse
(76
,
6
5
0
)
-
-
(76,650)
(766)
Other i
nco
m
e
74
,
0
0
0
33
,
0
9
1
12
,
3
1
9
119,410
86
Gran
t i
nco
m
e
35
,
7
2
0
1,
5
8
5
,
5
4
4
78
5
1,622,049
-
Im
pa
c
t f
ee
1,2
9
8,1
0
1
1,
6
4
1
,
4
8
9
-
2,939,590
-
Gain on
d
i
spos
al
o
f
a
s
sets
57
3
50
2
-
1,075
-
Total n
o
no
perating
r
eve
nu
es (exp
ense
s)
1,390,784
3,
3
7
2
,1
0
9
40
,
4
40
4,803,333
354
Change i
n Net A
ssets
2,
0
4
4,
0
0
7
3,
9
4
7
,
5
7
1
1,
3
7
3
,
21
7
7,364,795
345,493
NET A
SSETS,
b
e
ginning o
f
y
ear
13
,
5
5
9,
4
8
7
19
,
5
7
8
,7
1
3
7,
2
0
3
,
45
2
40
,341,652
(362,212)
NET A
SSETS,
e
n
d
o
f
y
ear
15
,
6
0
3,
4
9
4
$
23
,
5
2
6
,2
8
4
$
8,
5
7
6
,
66
9
$
47
,706,447
$
(16,719)$
Enterp
r
i
se F
unds
Busi
ness
-
ty
pe A
ctivit
i
e
s
43
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Th
e
No
te
s
t
o
Fi
n
ancia
l
S
t
a
t
e
m
e
n
ts
a
r
e
a
n
i
nte
g
ral
part
of t
h
e
fi
n
ancia
l
s
t
a
t
e
men
ts
.
ST
A
T
E
M
E
N
T
O
F
C
A
S
H
FL
O
W
S
-
P
R
O
P
R
I
E
T
A
R
Y F
U
N
D
S
Fo
r
t
h
e
Y
e
a
r
E
n
d
e
d
J
u
n
e
3
0,
2
0
04
Governmental Activities
Wa
s
t
e
Soli
d
I
nternal
Water F
u
n
d
Wate
r F
u
n
d
Wast
e F
u
n
d
Total
Service Funds
In
cr
e
a
s
e
(
D
ec
r
e
a
s
e)
i
n
C
ash a
n
d
C
ash E
q
u
ivale
n
ts
Cash F
low
s f
rom
O
per
a
t
ions:
Rec
e
i
pt
s
f
rom
c
u
stom
er
s
4,3
9
4
,
2
5
4
$
3,
96
5
,
0
0
5
$
3,
7
8
4
,3
9
2
$
12
,
14
3
,
6
5
1
$
2
,
818,252$
Rec
e
i
pt
s
f
rom
o
t
h
ers
74
,
0
0
0
33
,
0
9
1
12
,
3
1
9
11
9
,
4
1
0
86
Loan
s t
o
o
ther C
i
t
y
f
unds
-
(24
6
,
7
3
5)
-
(24
6
,
7
3
5)
(202,106)
Repa
y
men
t o
f l
oan
s t
o o
t
hers
13
,7
9
9
-
-
13
,
7
9
9
-
Pa
y
men
ts t
o supp
l
iers
(1
,
3
7
3
,7
6
2
)
(68
9
,
1
3
1)
(8
9
7
,9
5
0
)
(2
,
96
0
,
8
4
3)
(662,139)
Pa
y
men
ts t
o em
pl
oy
ee
s
(1
,
2
1
1
,3
2
7
)
(1
,
13
6
,
3
9
3)
(9
4
8
,0
3
2
)
(3
,
29
5
,
7
5
2)
(1,641,998)
Pa
y
men
ts t
o In
tern
al S
erv
ice
F
unds a
n
d
ad
m
inistra
t
ive f
ee
s
(2
5
6
,7
9
5
)
(25
7
,
4
6
5)
(2
3
2
,9
5
3
)
(74
7
,
2
1
3)
(164,632)
Ne
t
C
a
s
h
P
r
ovid
ed
b
y O
p
er
at
i
n
g A
cti
v
it
i
e
s
1,6
40,1
69
1,
66
8
,
3
7
2
1,
7
1
7
,7
7
6
5,
02
6
,
3
1
7
147,463
Ca
s
h F
l
o
ws
f
rom C
a
p
it
a
l
a
n
d R
ela
t
e
d
Fi
n
ancin
g A
ctivit
i
e
s
Add
i
tion
s t
o p
r
o
p
e
r
ty, p
l
an
t a
n
d
e
quipm
en
t
(1,
4
0
2
,7
6
6
)
(3
,
02
3
,
9
3
0)
(3
,
3
0
9
,9
8
1
)
(7
,
73
6
,
6
7
7)
(46,059)
Pr
i
nci
pa
l
p
a
i
d o
n
b
o
nds, i
nterf
und l
oan
s, l
oan
s an
d
l
eases
(4
1
3
,2
7
9
)
-
(8
1
,35
6
)
(49
4
,
6
3
5)
-
Rec
e
i
pt
s
f
rom
F
e
d
e
ra
l
g
ran
ts
35
,
7
2
0
1,
58
5
,
5
4
4
78
5
1,
62
2
,
0
4
9
-
In
tere
st p
a
i
d o
n
b
o
n
ds
,
i
nterf
und loan
s, l
oan
s a
n
d
l
ea
s
es
(7
6
,65
0
)
-
-
(7
6
,
6
5
0
)
(766)
Tran
sfer
s
t
o ot
her
f
unds f
or
c
a
p
i
tal
o
u
tlay
(50
,0
0
0
)
(5
0
,
0
0
0)
(5
0
,00
0
)
(15
0
,
0
0
0)
-
Im
pa
c
t f
ee
s
r
e
c
e
i
v
ed
1,2
9
8
,
1
0
1
1,
64
1
,
4
8
9
-
2,
93
9
,
5
9
0
-
Net C
ash F
low
s (
Used)
by
C
apital a
n
d R
elated
F
inancing A
ctivities
(6
0
8
,8
7
4
)
15
3
,
1
0
3
(3
,
4
4
0
,5
5
2
)
(3
,
89
6
,
3
2
3)
(46,825)
Ca
s
h F
l
o
ws
f
rom I
nvest
i
ng A
ctivit
i
e
s
Co
ll
e
c
t
i
o
ns o
n
n
ote
s
-
-
-
-
-
In
tere
st o
n
i
nvestments
10
9
,0
4
0
16
1
,
4
8
3
77
,3
3
6
34
7
,
8
5
9
1,034
Net C
ash F
low
s f
rom
I
n
vesting A
ctivities
10
9
,0
4
0
16
1
,
4
8
3
77
,3
3
6
34
7
,
8
5
9
1,034
Ne
t
I
n
cr
e
a
se (
D
e
c
re
a
s
e)
i
n
C
ash a
n
d
C
ash E
q
u
ivale
nts
1,1
4
0
,
3
3
5
1,
98
2
,
9
5
8
(1
,
6
4
5
,4
4
0
)
1,
47
7
,
8
5
3
101,672
Ca
sh
a
nd C
a
sh
E
qui
va
lent
s
a
t B
egi
nn
i
n
g
o
f Y
e
ar
6,358,275
9,
91
9
,
3
6
4
7,
0
3
8
,1
3
3
23
,
31
5
,
7
7
2
47,392
Cash a
n
d
C
ash E
q
uivalents a
t
E
nd
o
f
Y
ea
r
7,
4
9
8
,6
1
0
$
11
,
90
2
,
3
2
2
$
5,
3
9
2
,6
9
3
$
24
,
79
3
,
6
2
5
$
149,064$
Cl
a
s
s
i
f
i
e
d A
s:
Curr
e
nts A
ssets
1,
2
8
5
,9
5
1
$
4,
75
7
,
6
3
3
$
5,
3
9
2
,6
9
3
$
11
,
43
6
,
2
7
7
$
1
4
9
,
0
6
4$
Restri
ct
ed
A
ssets
6,
2
1
2
,6
5
9
7,
14
4
,
6
8
9
-
13
,
35
7
,
3
4
8
-
Totals
7,
4
9
8
,6
1
0
$
11
,
90
2
,
3
2
2
$
5,
3
9
2
,6
9
3
$
24
,
79
3
,
6
2
5
$
149,064$
En
terp
r
i
se F
unds
Bu
si
n
ess
-type
A
cti
v
it
i
es
44
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Th
e
No
te
s
t
o
Fi
n
ancia
l
S
t
a
t
e
m
e
n
ts
a
r
e
a
n
i
nte
g
ral
part
of t
h
e
fi
n
ancia
l
s
t
a
t
e
men
ts
.
ST
A
T
E
M
E
N
T
O
F
C
A
S
H
FL
O
W
S
PR
O
P
R
I
E
T
A
R
Y
F
U
N
D
S
(
C
O
N
T
I
N
U
E
D)
Fo
r
t
h
e
Y
e
a
r
E
n
d
e
d
J
u
n
e
3
0,
2
0
04
Governmental Activities
Wa
s
te
Sol
id Internal
Water F
u
n
d
Water Fu
n
d
Wast
e F
u
n
d
Total
Service Funds
Operat
ing I
n
co
m
e
65
3
,2
2
3
$
57
5
,
4
6
2
$
1,
3
3
2
,7
7
7
$
2,56
1
,
4
6
2
$
345,139$
Adjust
m
ents
t
o
r
eco
ncil
e
o
perating i
n
co
me (
los
s
)
to
n
et
c
a
s
h
p
rovid
ed
(use
d
) by o
perati
n
g a
c
t
i
v
it
i
e
s
Depr
e
c
iation a
n
d
am
or
t
iza
t
ion
1,2
6
5
,3
1
4
1,19
0
,
0
7
2
58
1
,9
4
6
3,03
7
,
3
3
2
19,320
Chan
ge i
n
e
s
timate
d
cl
o
s
ure
an
d p
o
s
t-clos
ure c
a
r
e
-
-
3,
6
9
5
3,
6
9
5
-
Other
i
nco
m
e
74
,0
0
0
33
,
0
9
1
12
,
3
1
9
11
9
,
4
1
0
86
Ch
an
ge i
n
A
sse
t
s
a
n
d
L
iab
il
it
i
e
s
:
(
I
n
cr
e
ase)
D
e
cr
e
a
s
e i
n
:
Acco
u
nts r
e
c
e
i
v
abl
e
48,
7
5
4
35
,
9
7
6
(1
0
,67
6
)
74
,
0
5
4
757
Lo
ans
t
o o
the
rs
-
(24
6
,
7
3
5)
-
(24
6
,
7
3
5)
-
I
n
cr
e
a
se (
D
e
c
re
a
s
e)
i
n
:
Acco
u
nts p
a
y
abl
e
(44
0
,6
2
6
)
81
,
9
2
1
(2
0
7
,8
0
1
)
(56
6
,
5
0
6)
(26,289)
Lo
ans
f
r
om o
the
r
C
i
ty f
un
d
s
-
-
-
-
(202,106)
Accr
u
ed
e
mpl
oy
ee
b
e
n
efits p
a
y
abl
e
39,50
4
(1
,
4
1
5
)
5,51
6
43
,
6
0
5
10,556
Total a
d
j
ustments
98
6
,9
4
6
1,09
2
,
9
1
0
38
4
,9
9
9
2,46
4
,
8
5
5
(197,676)
Ne
t
c
a
s
h
p
r
ovid
ed
b
y
operati
n
g a
c
t
iv
it
i
e
s
1,6
40,1
69
$
1,66
8
,
3
7
2
$
1,
7
1
7
,7
7
6
$
5,02
6
,
3
1
7
$
147,463$
En
terp
r
i
se F
unds
Bu
si
n
ess-type
A
cti
v
it
i
es
FI
D
U
C
I
A
R
Y
F
U
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.
45
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Y
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l
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part
of t
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ancia
l
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t
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men
ts
.
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ARY
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Ju
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3
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ency
Fu
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s
AS
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Cash a
n
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ivalents
107
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ther
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unds
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t
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11
4,159
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114,159
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46
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M
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(
t
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)
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a
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n
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1
8
8
3
.
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h
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p
r
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t
C
i
ty Code of Ordinances was
ad
o
p
t
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d
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o
v
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m
b
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r
2
2
,
1
9
8
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mission. The day-to-
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y
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p
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r
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of a majority of the City
Co
m
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s
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p
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and financial reporting
pr
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n
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n
J
u
n
e
1
9
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9
t
h
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s
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t
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m
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t
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a
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v
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h
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g
h
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t
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n
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t
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. It requires new
in
f
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a
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.
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o
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p
a
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p
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d
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e
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d
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p
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v
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f
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f
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r
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t
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en
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d
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u
n
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3
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2
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.
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i
t
h
t
h
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im
p
l
e
m
e
n
t
a
t
i
o
n
o
f
G
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B
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,
t
h
e
C
i
ty has prepared required
su
p
p
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e
m
e
n
t
a
r
y
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n
f
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m
a
t
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a
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t
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s
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s
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h
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r
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t
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G
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t
a
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m
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t
34
.
T
h
e
r
e
f
o
r
e
,
t
h
e
C
i
t
y
i
m
p
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t
e
d
t
h
e following GASB
st
a
t
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m
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t
s
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n
t
h
e
y
e
a
r
e
n
d
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d
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u
n
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3
0
,
2
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:
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t
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m
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t
3
3
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c
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t
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a
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f
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a
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t
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3
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c
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s
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r
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a
l
a
n
c
i
n
g
a
c
c
o
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t
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a
t
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m
p
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e
i
t
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a
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e
t
s
,
l
i
a
b
i
l
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t
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s
,
f
u
n
d
e
q
u
i
t
y
,
r
e
v
e
n
u
e
s
a
n
d
e
xpenditures or expenses, as
ap
p
r
o
p
r
i
a
t
e
.
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o
v
e
r
n
m
e
n
t
a
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r
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s
o
u
r
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s
a
r
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a
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a
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d
t
o
a
n
d
a
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c
o
u
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t
ed
f
o
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d
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a
l
f
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n
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b
a
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p
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p
u
r
p
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f
o
r
w
h
i
c
h
t
hey are to be spent and the
me
a
n
s
b
y
w
h
i
c
h
s
p
e
n
d
i
n
g
a
c
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i
v
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s
a
r
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c
o
n
t
r
o
l
l
e
d
.
48
CI
T
Y
O
F
B
O
Z
E
M
A
N
,
M
O
N
T
A
N
A
NO
T
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T
O
F
I
N
A
N
C
I
A
L
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T
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T
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M
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N
T
S
(
C
O
N
T
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N
U
E
D
)
JU
N
E
3
0
,
2
0
0
4
NO
T
E
1
.
S
U
M
M
A
R
Y
O
F
S
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I
F
I
C
A
N
T
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C
C
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P
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C
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(
C
O
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T
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D
)
Ba
s
i
s
o
f
A
c
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t
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g
/
M
e
a
s
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m
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F
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s
(
C
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t
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d
)
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m
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F
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n
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Th
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n
t
-
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F
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n
a
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i
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he
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t
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o
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a
l
l the nonfiduciary activities of
th
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u
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-
T
y
p
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A
c
t
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v
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s for the City
ac
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p
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p
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a
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“
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c
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m
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”
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A
c
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d
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,
all of the City’s assets and
li
a
b
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s
,
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a
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d
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n
the period in which they are
ea
r
n
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r
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p
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r
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s
:
1
)
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h
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v
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s
,
2
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p
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bu
t
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s
,
a
n
d
3
)
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a
p
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t
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r
a
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d
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t
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.
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r
t
a
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t
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h
a
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G
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B
3
4
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g
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r
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t
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.
A
l
l
internal balances in the
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t
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t
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b
u
s
iness-type activities, which
ar
e
p
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n
.
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n
t
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f
A
c
t
i
v
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t
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s
,
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n
t
e
rnal service fund transactions
ha
v
e
b
e
e
n
e
l
i
m
i
n
a
t
e
d
;
h
o
w
e
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r
,
t
h
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n
sa
c
t
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t
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a
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a
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d
.
Th
e
C
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t
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a
p
p
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r
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n
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S
t
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m
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t
s
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n
d
I
nterpretations currently
in
e
f
f
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t
)
a
s
w
e
l
l
a
s
t
h
e
f
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f
l
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c
t
with or contradict GASB
pr
o
n
o
u
n
c
e
m
e
n
t
s
:
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i
n
a
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c
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t
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B
o
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r
d
(
F
A
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B
)
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t
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t
s
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d
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n
t
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p
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ta
t
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o
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,
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c
c
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P
r
i
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c
i
p
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s
B
o
a
r
d
(
A
P
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)
Opinions, and
Ac
c
o
u
n
t
i
n
g
R
e
s
e
a
r
c
h
B
u
l
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t
i
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s
(
A
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)
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f
t
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C
o
mm
i
t
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o
n
A
c
c
o
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n
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P
r
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n
a
d
d
i
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C
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p
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e
s
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p
p
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b
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F
A
S
B Statements and
In
t
e
r
p
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t
a
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s
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e
d
a
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m
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p
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ss-type activities.
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s
,
E
x
p
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d
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t
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s
,
a
n
d
C
h
a
n
g
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s
i
n
F
u
n
d
B
alances for all major
go
v
e
r
n
m
e
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t
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l
f
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d
s
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n
d
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a
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o
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at
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d
.
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c
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p
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d
i
n
t
h
es
e
s
t
a
t
e
m
e
n
t
s
t
o
t
h
e
n
e
t
a
s
s
e
t
s
a
n
d
c
h
a
n
g
es
i
n
n
e
t
a
s
s
e
t
s
p
r
e
s
e
n
t
e
d
i
n
t
h
e
G
o
v
e
r
n
m
e
nt-Wide Financial Statements.
Th
e
C
i
t
y
h
a
s
p
r
e
s
e
n
t
e
d
a
l
l
m
a
j
o
r
f
u
n
d
s
t
h
a
t
m
e
t
t
h
o
s
e
q
u
a
l
i
f
i
c
a
t
i
o
n
s
.
49
CI
T
Y
O
F
B
O
Z
E
M
A
N
,
M
O
N
T
A
N
A
NO
T
E
S
T
O
F
I
N
A
N
C
I
A
L
S
T
A
T
E
M
E
N
T
S
(
C
O
N
T
I
N
U
E
D
)
JU
N
E
3
0
,
2
0
0
4
NO
T
E
1
.
S
U
M
M
A
R
Y
O
F
S
I
G
N
I
F
I
C
A
N
T
A
C
C
O
U
N
T
I
N
G
P
O
L
I
C
I
E
S
(
C
O
N
T
I
N
U
E
D
)
Ba
s
i
s
o
f
A
c
c
o
u
n
t
i
n
g
/
M
e
a
s
u
r
e
m
e
n
t
F
o
c
u
s
(
C
o
n
t
i
n
u
e
d
)
Al
l
g
o
v
e
r
n
m
e
n
t
a
l
f
u
n
d
s
a
r
e
a
c
c
o
u
n
t
e
d
f
o
r
o
n
a
s
p
e
n
d
i
n
g
o
r
“
c
u
r
r
e
n
t
f
i
n
a
n
c
i
a
l
r
e
s
o
u
r
c
e
s
”
m
e
a
s
u
r
e
m
e
n
t
f
o
c
u
s
a
n
d
t
h
e
m
o
d
i
f
i
e
d
a
c
c
r
ual basis of accounting.
Ac
c
o
r
d
i
n
g
l
y
,
o
n
l
y
c
u
r
r
e
n
t
a
s
s
e
t
s
a
n
d
c
u
r
r
e
n
t
l
i
a
b
i
l
i
t
i
e
s
a
r
e
i
n
c
l
u
d
e
d
o
n
t
h
e
B
a
l
a
n
c
e
S
h
e
e
t
s
.
T
h
e
S
t
a
t
e
m
e
n
t
o
f
R
e
v
e
n
u
e
s
,
E
x
p
e
n
d
itures, and Changes in Fund
Ba
l
a
n
c
e
s
p
r
e
s
e
n
t
i
n
c
r
e
a
s
e
s
(
r
e
v
e
n
u
e
s
a
n
d
o
t
h
e
r
f
i
n
a
n
c
i
n
g
s
o
u
r
c
e
s
)
a
n
d
d
e
c
r
e
a
s
e
s
(
e
x
p
e
n
d
i
t
u
r
e
s
a
n
d
o
t
h
e
r
f
i
n
a
n
c
i
n
g
u
s
e
s
)
i
n
n
e
t
current assets. Under the
mo
d
i
f
i
e
d
a
c
c
r
u
a
l
b
a
s
i
s
o
f
a
c
c
o
u
n
t
i
n
g
,
r
e
v
e
n
u
e
s
a
r
e
r
e
c
o
g
n
i
z
e
d
i
n
th
e
a
c
c
o
u
n
t
i
n
g
p
e
r
i
o
d
i
n
w
h
i
c
h
t
h
e
y
b
e
c
o
m
e
b
o
t
h
m
e
a
s
u
r
a
b
l
e
a
n
d
available to finance
ex
p
e
n
d
i
t
u
r
e
s
o
f
t
h
e
c
u
r
r
e
n
t
p
e
r
i
o
d
.
A
c
c
o
r
d
in
g
l
y
,
r
e
v
e
n
u
e
s
a
r
e
r
e
c
o
r
d
e
d
w
h
e
n
r
e
c
e
i
v
e
d
i
n
c
a
s
h
,
e
x
c
e
p
t
t
h
a
t
r
e
v
e
n
u
e
s
s
u
b
j
e
c
t
t
o
accrual (generally 60 days after
ye
a
r
-
e
n
d
)
a
r
e
r
e
c
o
g
n
i
z
e
d
w
h
e
n
d
u
e
.
T
h
e
p
r
i
m
a
r
y
r
e
v
e
n
u
e
s
o
u
r
c
e
s
w
h
i
c
h
h
a
v
e
b
e
e
n
t
r
e
a
t
e
d
a
s
s
u
s
c
e
p
t
i
b
l
e
t
o
a
c
c
r
u
a
l
b
y
t
h
e
C
i
t
y
a
re property tax,
in
t
e
r
g
o
v
e
r
n
m
e
n
t
a
l
r
e
v
e
n
u
e
s
,
a
n
d
o
t
h
e
r
t
a
x
e
s
.
E
x
p
e
n
d
i
t
u
r
e
s
a
r
e
re
c
o
r
d
e
d
i
n
t
h
e
a
c
c
o
u
n
t
i
n
g
p
e
r
i
o
d
i
n
w
h
i
c
h
t
h
e
r
e
l
a
t
e
d
f
u
n
d
l
i
a
b
il
i
t
y
i
s
i
n
c
u
r
r
e
d
.
Pr
o
p
r
i
e
t
a
r
y
F
u
n
d
F
i
n
a
n
c
i
a
l
S
t
a
t
e
m
e
n
t
s
Pr
o
p
r
i
e
t
a
r
y
F
u
n
d
F
i
n
a
n
c
i
a
l
S
t
a
t
e
m
e
n
ts
i
n
c
l
u
d
e
a
S
t
a
t
e
m
e
n
t
o
f
N
e
t
A
s
s
e
t
s
,
a
S
t
a
t
e
m
en
t
o
f
R
e
v
e
n
u
e
s
,
E
x
p
e
n
s
e
s
a
n
d
C
h
a
n
g
e
s
i
n
F
u
n
d
Net Assets, and a Statement
of
C
a
s
h
F
l
o
w
s
f
o
r
e
a
c
h
m
a
j
o
r
p
r
o
p
r
i
e
t
a
r
y
fu
n
d
.
T
h
e
C
i
t
y
h
a
s
n
o
n
o
n
m
a
j
o
r
p
r
o
p
r
i
e
t
a
r
y
f
u
n
d
s
.
A
c
o
l
u
m
n
r
e
p
r
e
s
e
n
t
i
n
g
i
n
t
e
r
n
a
l
s
e
r
vice funds is also presented in
th
e
s
t
a
t
e
m
e
n
t
s
.
I
n
t
e
r
n
a
l
s
e
r
v
i
c
e
b
a
l
a
n
c
e
s
a
n
d
a
c
t
i
v
i
t
i
e
s
,
h
o
w
e
v
e
r
,
ha
v
e
b
e
e
n
c
o
m
b
i
n
e
d
w
i
t
h
t
h
e
go
v
e
r
n
m
e
n
t
a
l
a
c
t
i
v
i
t
i
e
s
i
n
t
h
e
Government-Wide Financial
St
a
t
e
m
e
n
t
s
.
Pr
o
p
r
i
e
t
a
r
y
f
u
n
d
s
a
r
e
a
c
c
o
u
n
t
e
d
f
o
r
u
s
i
n
g
t
h
e
“
e
c
o
n
o
m
i
c
r
e
s
o
u
r
c
e
s
”
m
e
a
s
u
r
e
m
e
n
t
f
o
c
u
s
a
n
d
t
h
e
a
c
c
r
u
a
l
b
a
s
i
s
o
f
a
c
c
o
u
n
t
i
n
g
.
A
c
c
o
rdingly, all assets and
li
a
b
i
l
i
t
i
e
s
(
w
h
e
t
h
e
r
c
u
r
r
e
n
t
o
r
n
o
n
c
u
r
r
e
n
t
)
a
r
e
i
n
c
l
u
d
e
d
o
n
t
h
e
S
t
a
t
em
e
n
t
o
f
N
e
t
A
s
s
e
t
s
.
T
h
e
S
t
a
t
e
m
e
n
t
o
f
R
e
v
e
n
u
e
s
,
E
x
p
e
n
s
e
s
a
nd Changes in Fund Net Assets
pr
e
s
e
n
t
s
i
n
c
r
e
a
s
e
s
(
r
e
v
e
n
u
e
s
)
a
n
d
d
e
c
r
e
a
s
e
s
(
e
x
p
e
n
s
e
s
)
i
n
t
o
t
a
l
n
e
t
a
s
s
e
t
s
.
U
n
d
e
r
t
h
e
a
c
c
r
u
a
l
b
a
s
i
s
o
f
a
c
c
o
u
n
t
i
n
g
,
r
e
v
e
n
u
e
s
a
r
e
r
e
c
o
g
n
i
z
e
d
i
n
t
h
e
p
e
r
i
o
d
i
n
w
h
i
c
h
th
e
y
a
r
e
e
a
r
n
e
d
w
h
i
l
e
e
x
p
e
n
s
e
s
a
r
e
r
e
c
o
g
n
i
z
e
d
i
n
th
e
p
e
r
i
o
d
i
n
w
h
i
c
h
t
h
e
l
i
a
b
i
l
i
t
y
i
s
i
n
c
u
r
r
e
d
.
Op
e
r
a
t
i
n
g
r
e
v
e
n
u
e
s
i
n
t
h
e
p
r
o
p
r
i
e
t
a
r
y
f
u
n
d
s
a
r
e
t
h
o
s
e
r
e
v
e
n
u
e
s
t
h
at
a
r
e
g
e
n
e
r
a
t
e
d
f
r
o
m
t
h
e
p
r
i
m
a
r
y
o
p
e
r
a
t
i
o
n
s
o
f
t
h
e
f
u
n
d
.
A
l
l
o
t
h
e
r
r
e
v
e
n
u
e
s
a
r
e
r
e
p
o
r
t
e
d
a
s
no
n
-
o
p
e
r
a
t
i
n
g
r
e
v
e
n
u
e
s
.
O
p
e
r
a
t
i
n
g
e
x
p
e
n
s
e
s
a
r
e
t
h
o
s
e
e
x
p
e
n
s
e
s
t
h
a
t
a
r
e
e
s
s
e
n
t
i
a
l
t
o
t
h
e
p
r
i
m
a
r
y
o
p
e
r
a
t
i
o
n
s
o
f
t
h
e
f
u
n
d
.
A
l
l
o
t
h
e
r
e
x
p
e
n
s
e
s
a
r
e
r
e
p
o
r
t
e
d
a
s
n
o
n
-
op
e
r
a
t
i
n
g
e
x
p
e
n
s
e
s
.
Fi
d
u
c
i
a
r
y
F
u
n
d
F
i
n
a
n
c
i
a
l
S
t
a
t
e
m
e
n
t
s
Fi
d
u
c
i
a
r
y
F
u
n
d
F
i
n
a
n
c
i
a
l
S
t
a
t
e
m
e
n
t
s
i
n
c
l
u
d
e
a
S
t
a
t
e
m
e
n
t
o
f
N
e
t
As
s
e
t
s
.
T
h
e
C
i
t
y
’
s
F
i
d
u
c
i
a
r
y
F
u
n
d
s
r
e
p
r
e
s
e
n
t
A
g
e
n
c
y
F
u
n
d
s
,
w
h
i
c
h are custodial in nature
(a
s
s
e
t
s
e
q
u
a
l
l
i
a
b
i
l
i
t
i
e
s
)
a
n
d
d
o
n
o
t
i
n
v
o
l
v
e
m
e
a
s
u
r
e
m
e
n
t
o
f
r
e
s
u
l
t
s
of
o
p
e
r
a
t
i
o
n
s
.
T
h
e
A
g
e
n
c
y
F
u
n
d
s
d
o
n
o
t
h
a
v
e
a
m
e
a
s
u
r
e
m
e
n
t
f
o
c
u
s
.
50
CI
T
Y
O
F
B
O
Z
E
M
A
N
,
M
O
N
T
A
N
A
NO
T
E
S
T
O
F
I
N
A
N
C
I
A
L
S
T
A
T
E
M
E
N
T
S
(
C
O
N
T
I
N
U
E
D
)
JU
N
E
3
0
,
2
0
0
4
NO
T
E
1
.
S
U
M
M
A
R
Y
O
F
S
I
G
N
I
F
I
C
A
N
T
A
C
C
O
U
N
T
I
N
G
P
O
L
I
C
I
E
S
(
C
O
N
T
I
N
U
E
D
)
Fu
n
d
s
As
m
e
n
t
i
o
n
e
d
,
t
h
e
G
o
v
e
r
n
m
e
n
t
a
l
F
u
n
d
F
i
n
a
n
c
i
a
l
S
t
a
t
e
m
e
n
t
s
i
n
c
l
u
d
e
a
B
a
l
a
n
c
e
S
h
e
e
t
a
n
d
a
S
t
a
t
e
m
e
n
t
o
f
R
e
v
e
n
u
e
s
,
E
x
p
e
n
d
i
t
u
r
e
s
,
a
n
d
Changes in Fund
Ba
l
a
n
c
e
s
f
o
r
a
l
l
m
a
j
o
r
g
o
v
e
r
n
m
e
n
t
a
l
f
u
n
d
s
a
n
d
n
o
n
m
a
j
o
r
f
u
n
d
s
a
g
g
r
e
g
a
t
e
d
.
T
h
e
f
o
l
l
o
w
i
n
g
m
a
j
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ate Short-Term Investment
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plicable use. Payments in
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ake estimates and assumptions
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ove the “doubling-
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ets at
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ment of Net
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and
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,
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d construction in progress are
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he assets estimated
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i
at
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:
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t
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r
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s
20 t
o
5
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r
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em
en
t
s
10 t
o
2
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s
Ma
ch
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ry a
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d
e
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o
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s
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i
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m
prov
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t
s
25 t
o
5
0 y
ea
r
s
53
CI
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ture capital assets in local
go
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he date of implementation and
ha
s
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e
a
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nclude the street system, water
pu
r
i
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c
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;
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a
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,
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r
m water conveyance system,
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d
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d
w
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n
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w
a
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s
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a
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t
s
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e
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t
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n
d
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s
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s
a
r
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n
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t
capitalized. Improvements are
ca
p
i
t
a
l
i
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e
d
a
n
d
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e
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i
a
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m
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A
b
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a
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F
i
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a
n
c
i
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l
Statements. The portion
re
l
a
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i
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In
t
e
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R
e
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e
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v
a
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n
d
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s
Du
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r
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u
m
e
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r
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n
s
a
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o
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a
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n
a
m
o
u
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t
s
o
w
e
d
b
e
t
w
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e
n
f
unds. Those short-term
lo
a
n
s
r
e
l
a
t
e
d
t
o
g
o
o
d
s
a
n
d
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s
a
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l
a
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s
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i
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a
s
“
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e
t
o
a
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d
f
r
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m
o
t
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e
r
f
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d
s
”
.
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o
n
g
-
t
e
r
m
i
n
t
e
r
f
u
n
d
l
o
a
ns (noncurrent portion) are
re
p
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r
t
e
d
a
s
“
a
d
v
a
n
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e
s
t
o
a
n
d
f
r
o
m
o
t
h
e
r
f
u
n
d
s
”
.
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n
t
e
r
f
u
n
d
r
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e
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v
a
b
l
es
a
n
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p
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a
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s
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n
d
s
a
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e
l
i
m
i
n
a
t
e
d
i
n
t
h
e
S
t
a
t
e
m
e
nt of Net Assets.
On
-
B
e
h
a
l
f
P
a
y
m
e
n
t
s
f
o
r
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r
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e
B
e
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f
i
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s
On
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y
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t
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o
r
f
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i
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s
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d
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t
p
a
y
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e
n
t
s
m
a
d
e
b
y
o
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e
n
t
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y
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a
t
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r
d
-
p
a
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y
r
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i
p
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e
n
t
f
o
r
t
h
e
e
m
p
l
o
y
e
e
s
o
f
a
nother legally separate entity.
On
-
b
e
h
a
l
f
p
a
y
m
e
n
t
s
i
n
c
l
u
d
e
p
e
n
s
i
o
n
p
l
a
n
c
o
n
t
r
i
b
u
t
i
o
n
s
.
T
h
e
S
t
a
t
e'
s
p
e
n
s
i
o
n
c
o
n
t
r
i
b
u
t
i
o
n
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s
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e
c
o
r
d
e
d
a
s
a
n
i
n
t
e
r
g
o
v
e
r
n
m
e
n
t
a
l
r
e
venue with an offsetting public
sa
f
e
t
y
o
r
g
e
n
e
r
a
l
g
o
v
e
r
n
m
e
n
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e
x
p
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n
d
i
t
u
r
e
s
i
n
t
h
e
Pe
n
s
i
o
n
S
p
e
c
i
a
l
R
e
v
e
n
u
e
F
u
n
d
.
(
S
e
e
N
o
t
e
1
5
)
Bu
d
g
e
t
s
Ea
c
h
y
e
a
r
,
t
h
e
C
i
t
y
M
a
n
a
g
e
r
m
u
s
t
s
u
b
m
i
t
t
o
t
h
e
C
i
t
y
C
o
m
m
i
s
s
i
on
a
p
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p
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e
d
o
p
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r
a
t
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g
b
u
d
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t
f
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r
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l
b
u
d
g
e
t
u
n
i
t
s
w
i
t
h
i
n
t
h
e
C
i
t
y
for the fiscal year
co
m
m
e
n
c
i
n
g
J
u
l
y
1
.
T
h
i
s
o
p
e
r
a
t
i
n
g
b
u
d
g
e
t
i
n
c
l
u
d
e
s
p
r
o
p
o
s
e
d
e
x
p
e
n
d
it
u
r
e
s
a
n
d
t
h
e
m
e
a
n
s
o
f
f
i
n
a
n
c
i
n
g
t
h
e
m
.
P
u
b
l
i
c
h
e
a
r
i
n
g
s
a
r
e
conducted to obtain citizen
co
m
m
e
n
t
s
o
n
t
h
e
p
r
o
p
o
s
e
d
b
u
d
g
e
t
.
T
h
e
b
u
d
g
e
t
i
s
t
h
e
n
l
e
g
a
l
l
y
a
d
o
p
te
d
t
h
r
o
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g
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p
a
s
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a
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e
o
f
t
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a
p
p
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o
p
r
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a
t
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o
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r
e
s
o
l
u
t
i
o
n
b
y
t
h
e
C
i
t
y
C
o
m
m
i
s
s
i
o
n
,
b
u
t
n
o
t
b
e
f
o
r
e
th
e
s
e
c
o
n
d
M
o
n
d
a
y
i
n
A
u
g
u
s
t
.
Bu
d
g
e
t
s
a
r
e
l
e
g
a
l
l
y
r
e
q
u
i
r
e
d
f
o
r
a
l
l
g
o
v
e
r
n
m
e
n
t
a
l
f
u
n
d
t
y
p
e
s
.
Th
e
s
e
b
u
d
g
e
t
s
a
r
e
p
r
e
p
a
r
e
d
o
n
t
h
e
s
a
m
e
b
a
s
i
s
a
n
d
u
s
i
n
g
t
h
e
s
a
m
e
accounting practices as are used
to
a
c
c
o
u
n
t
a
n
d
p
r
e
p
a
r
e
f
i
n
a
n
c
i
a
l
r
e
p
o
r
t
s
f
o
r
t
h
e
f
u
n
d
s
.
B
u
d
g
e
t
s
p
r
e
s
e
n
t
e
d
i
n
t
h
i
s
re
p
o
r
t
f
o
r
c
o
m
p
a
r
i
s
o
n
t
o
a
c
t
u
a
l
a
m
o
u
n
t
s
a
r
e
presented in accordance with
ge
n
e
r
a
l
l
y
a
c
c
e
p
t
e
d
a
c
c
o
u
n
t
i
n
g
p
r
i
n
c
i
p
l
e
s
.
A
nn
u
a
l
a
p
p
r
o
p
r
i
a
t
e
d
b
u
d
g
e
t
s
a
r
e
ad
o
p
t
e
d
f
o
r
a
l
l
f
u
n
d
s
a
n
d
a
l
l
a
p
p
r
o
p
r
i
a
t
i
o
n
s
l
a
p
s
e
a
t year end. The level of
bu
d
g
e
t
a
r
y
c
o
n
t
r
o
l
(
t
h
a
t
i
s
t
h
e
l
e
v
e
l
a
t
w
h
ic
h
e
x
p
e
n
d
i
t
u
r
e
s
c
a
n
n
o
t
l
e
g
a
l
l
y
e
x
c
e
e
d
t
h
e
a
pp
r
o
p
r
i
a
t
e
d
a
m
o
u
n
t
)
i
s
e
s
t
a
b
l
i
s
h
e
d
a
t
t
h
e
fund type level. The City
Co
m
m
i
s
s
i
o
n
m
a
y
a
m
e
n
d
t
h
e
b
u
d
g
e
t
d
u
r
i
n
g
t
h
e
c
o
u
r
s
e
o
f
t
h
e
f
i
s
c
a
l
y
e
a
r
,
w
i
t
h
i
n
e
a
c
h
f
u
n
d
t
y
p
e
.
54
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
NO
T
E
S
T
O
FI
N
A
N
C
I
A
L
S
T
A
T
E
M
E
N
T
S
(
C
O
N
T
I
NU
E
D
)
JU
N
E
3
0
,
2
0
04
NO
T
E
1
.
S
U
M
M
A
R
Y
O
F
S
I
G
N
I
F
I
C
A
NT
A
C
C
OUNTI
N
G
P
O
L
I
CI
E
S
(
C
O
N
T
IN
U
E
D
)
Bu
d
g
e
t
s
(
C
o
nti
n
u
e
d
)
An
y
a
c
c
r
u
i
n
g
r
e
v
e
n
u
e
o
f
t
h
e
m
un
i
c
i
p
a
l
i
ty
n
o
t
a
p
p
r
o
p
r
i
a
t
e
d
a
n
d
a
n
y
b
a
l
a
n
ce
a
t
an
y
t
i
m
e
r
e
ma
i
n
i
n
g
a
f
t
e
r
t
h
e
p
u
r
p
o
s
e
o
f
a
n
a
p
p
r
o
p
r
iation has been satisfied or
ab
a
n
d
o
n
e
d
m
a
y
f
r
o
m
t
i
me
t
o
t
i
me b
e
a
p
p
r
o
p
r
i
a
t
e
d
t
o o
t
h
e
r
u
s
e
s
t
hat
d
o
n
o
t
c
o
n
f
l
i
c
t
w
i
t
h
a
n
y u
s
e
s
f
o
r
w
h
i
c
h
s
p
e
c
i
f
i
c
a
l
ly t
h
e
r
e
v
enue was accrued. A public
he
a
r
i
n
g
i
s
r
e
q
u
i
r
e
d
f
o
r
a
n
o
v
e
r
a
l
l
i
n
c
r
e
a
s
e
i
n
a
p
p
r
o
p
r
i
a
ti
o
n
a
u
t
h
o
r
i
t
y
,
e
x
c
e
p
t
i
n
t
h
e
c
a
s
e
o
f
a
n
e
m
e
r
g
e
n
c
y
.
Th
e
C
i
t
y
C
o
mm
i
s
s
i
o
n
d
e
l
e
g
a
t
e
d
i
n
i
t
s
a
n
n
u
a
l
ap
p
r
o
pria
t
i
o
n
r
e
s
o
l
u
t
i
o
n
,
b
ud
g
e
t
a
men
d
men
t
a
u
th
o
r
i
t
y t
o t
h
e
Ci
t
y
M
a
n
a
g
e
r
, f
o
r
t
h
e
e
xpenditure of funds from any
or
a
l
l
o
f
t
h
e
f
o
l
l
o
w
i
n
g
:
d
e
b
t s
e
r
v
i
c
e
f
u
n
d
s
,
e
n
t
e
r
p
r
i
s
e
f
u
n
d
s
,
i
n
t
e
r
n
a
l
s
e
r
v
i
c
e
f
u
n
d
s
,
t
r
u
s
t
f
u
n
d
s
,
f
e
d
e
r
a
l
a
n
d
s
t
a
t
e
g
r
a
n
t
s
a
c
ce
p
t
e
d
a
n
d
a
p
proved by the governing
bo
d
y
,
s
p
e
c
i
a
l
a
s
s
e
s
s
m
e
n
t
s
,
a
n
d
d
o
n
a
t
i
o
n
s
.
I
n
a
l
l
ot
h
e
r
f
u
n
d
s
,
th
e
C
it
y
M
a
n
a
g
e
r
ma
y
, w
i
t
h
o
u
t
ap
p
r
o
v
a
l
f
r
o
m
t
h
e
C
i
t
y
C
o
m
m
i
s
s
i
o
n
,
make budget amendments as
lo
n
g
a
s
t
h
e
t
o
t
a
l
a
p
p
r
o
p
r
i
a
t
ion
f
o
r
t
he
f
u
n
d
g
r
o
u
p
i
s
no
t
e
x
c
e
e
d
e
d
.
Sp
e
n
d
i
n
g
c
o
n
tro
l
i
s
e
s
t
a
b
l
i
s
h
e
d
b
y t
he
t
o
t
al
a
m
ou
n
t
o
f
ex
p
e
n
d
it
u
r
e
s
b
u
d
g
e
t
e
d
f
o
r
th
e
f
u
n
d
t
yp
e
,
b
u
t
m
ana
g
e
m
e
n
t
may e
x
e
r
c
i
s
e
co
n
trol at budgetary line items.
Fo
r
t
h
e
yea
r
e
n
d
e
d
J
u
n
e
3
0
,
2
0
0
4
e
x
p
e
n
d
i
t
u
r
e
s
e
x
ce
e
d
ed
a
p
p
r
o
p
r
i
a
t
i
o
n
s
i
n
th
e
f
o
l
l
o
w
i
n
g
f
u
n
d
s
:
Fund D
escri
p
t
i
o
n
Am
oun
t
Ge
n
e
r
a
l
11
4
,
5
80
$
Bu
il
d
i
n
g
I
nsp
e
c
t
i
o
n
16
5
,
9
50
St
r
e
e
t
L
i
g
hti
n
g
1,
2
62
G.
O
. B
o
n
ds
D
e
b
t
S
e
r
v
ic
e
37
7
,
6
94
De
p
a
r
t
m
ent
a
l
S
pec
i
a
l
R
e
v
enu
e
s
29
5
,
2
62
Pa
r
k
L
a
n
d
8,
0
00
Dr
u
g F
o
r
f
e
i
t
u
r
e
38
,
3
71
Be
a
u
t
i
f
i
c
a
t
i
o
n
o
f B
o
z
eman
5,
8
42
Co
ns
o
l
i
d
at
e
d
P
ark
in
g
D
i
s
t
r
i
c
t
s
7,
0
55
SI
D R
e
v
olv
in
g
56
,
2
84
SI
D S
i
n
k
in
g
F
u
nd
65
,
8
15
Fo
r
t
h
e
yea
r
e
n
d
e
d
J
u
n
e
3
0
,
2
0
0
4
e
x
p
e
n
d
i
t
u
r
e
s
e
x
c
e
e
d
ed
a
p
p
r
o
p
r
i
a
t
i
o
n
s
i
n
t
h
e
fo
l
l
o
w
i
n
g
f
u
n
d
t
y
p
e
s
:
Fu
nd
T
ype
Am
oun
t
Ge
n
e
r
a
l
11
4
,
5
80
$
De
b
t
S
e
r
v
ic
e
49
9
,
7
93
55
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
NO
T
E
S
T
O
FI
N
A
N
C
I
A
L
S
T
A
T
E
M
E
N
T
S
(
C
O
N
T
I
NU
E
D
)
JU
N
E
3
0
,
2
0
04
NO
T
E
2
.
C
A
SH
A
N
D
E
QUI
V
A
L
E
NTS
At
J
u
n
e
3
0
,
200
4
,
th
e
c
a
r
r
y
ing
a
m
ou
n
t
of
t
h
e
C
i
t
y's d
e
p
o
s
i
t
s
i
n
lo
ca
l
b
a
n
k
s
i
s
$
1
,
8
7
6,
6
5
0
a
n
d
t
h
e
b
a
n
k b
a
la
n
c
e
i
s
$
3
,
1
63
,
0
18
.
Of the bank balance, $100,000
wa
s
c
o
v
e
r
e
d
by f
e
d
e
r
a
l
d
e
p
o
s
i
t
o
r
y i
nsu
r
ance
a
n
d
u
p
t
o $
4
,
00
0
,0
0
0 wa
s
c
o
v
e
r
e
d
by c
o
l
l
a
te
r
a
l
h
e
l
d
b
y t
he
p
l
ed
g
i
n
g
ba
n
k
'
s
a
g
e
n
t
i
n
the City's name.
At
J
u
n
e
3
0
,
2
0
0
4
,
t
he
C
i
t
y h
a
d
i
n
v
e
s
t
m
e
n
t
s
i
n
t
h
e
S
t
at
e
S
h
o
r
t
-
Te
r
m
I
n
v
e
s
t
ment
P
o
o
l
(
S
T
I
P
)
,
i
n
a
n
o
n
-
n
e
g
o
t
i
a
b
l
e
r
e
p
u
r
c
h
a
s
e
a
g
r
e
e
ment, and in various United
St
a
t
e
s
g
o
v
e
r
n
m
e
n
t
b
o
n
d
s
,
as
a
l
l
o
w
e
d
b
y S
t
a
t
e
l
a
w
.
Al
l
i
n
v
e
s
t
ment
s
he
l
d
b
y
t
he
C
i
t
y
a
r
e
c
l
a
s
s
i
f
i
e
d
i
n
t
h
e
a
c
c
o
mpan
y
ing
b
a
l
a
n
c
e
sheets as cash equivalents, as
de
f
i
n
e
d
b
y t
he
C
i
t
y
’
s
p
o
li
c
y
i
n
N
o
t
e
1
.
Th
e
C
i
t
y
's i
n
v
e
s
t
ment
s
a
r
e
c
a
t
eg
o
r
i
z
e
d
a
s
ei
t
h
e
r
(
1
)
i
n
s
u
r
e
d
o
r
re
g
i
s
t
e
r
e
d
,
o
r
se
c
u
r
i
t
i
e
s
h
e
l
d b
y
t
h
e
C
i
t
y
o
r
i
t
s
a
g
e
n
t
i
n
t
h
e
City's name, (2) uninsured and
un
r
e
g
i
s
t
e
r
e
d
,
w
i
t
h
s
e
c
u
r
i
t
i
e
s
h
e
l
d
b
y
t
h
e
co
u
n
t
e
r
p
a
r
t
y's
t
r
u
s
t
d
e
p
a
rt
m
e
n
t
o
r
a
g
e
n
t
i
n
t
h
e
C
i
t
y's na
m
e o
r
(
3
)
u
n
i
n
s
u
r
e
d
a
n
d
un
r
e
gi
s
t
e
r
e
d
,
w
i
t
h
s
e
c
u
r
i
t
i
e
s
h
e
l
d
b
y
the
co
u
n
t
e
r
p
a
r
t
y, o
r
b
y i
t
s
t
r
u
s
t
d
e
p
a
r
t
m
ent
or
a
g
e
n
t
b
u
t
no
t
i
n
t
he
Ci
t
y
's n
a
m
e.
T
h
e
C
i
t
y
’
s
i
n
v
e
st
m
ent
i
n
b
o
n
ds
i
s
c
o
n
s
i
d
e
r
e
d
a
c
a
te
g
o
r
y
2
i
n
v
e
s
t
m
ent. The City’s
no
n
-
n
e
g
o
t
i
a
b
l
e
r
e
p
u
r
c
h
a
s
e
ag
r
e
e
m
e
n
t
i
s
st
a
t
e
d
a
t
c
o
s
t
,
a
n
d
i
s
c
o
n
s
id
e
r
e
d
a
c
a
t
eg
o
r
y
2
i
n
v
e
s
t
ment
.
T
h
e
C
i
t
y’s
i
n
v
e
s
t
ment
i
n S
T
I
P is considered an investment in
an
e
x
t
e
r
n
a
l
i
n
v
e
s
t
ment
p
o
o
l
,
a
n
d
a
c
c
o
r
d
i
n
g
l
y, ha
s
n
o
t
be
e
n
c
a
t
e
g
o
r
i
z
e
d
.
Th
e
C
i
t
y
’
s c
a
s
h
a
n
d
i
n
v
e
s
t
m
e
n
t
s
a
r
e
r
e
p
o
r
t
e
d
a
s
f
o
l
l
o
w
s
:
Go
vern
m
ent
a
l
a
c
t
i
v
it
i
e
s
26
,
12
2
,
9
38
$
Bu
s
i
n
e
s
s
-
ty
pe
a
c
t
i
v
it
i
e
s
24
,
79
3
,
6
25
Fi
d
uci
a
r
y
f
u
n
d
s
10
7
,
6
2
0
51
,
02
4
,
1
83
$
A
s
u
mm
a
r
y
o
f t
h
e
C
i
t
y’s
depo
s
i
t
s
a
n
d
i
n
ve
s
t
ment
s
a
s
of
J
u
n
e
3
0
,
2
00
4
i
s
a
s
f
o
l
l
ow
s
:
De
m
and
d
epo
s
i
t
s
1,87
6
,
6
5
0
$
Ca
s
h
w
i
t
h
f
i
s
c
a
l
a
g
en
t
3,36
6
,
5
9
5
Pe
t
t
y
c
a
s
h
3,9
9
3
Bo
n
ds
13
,
99
9
,
9
99
No
n-
ne
g
oti
a
b
l
e
r
e
p
u
r
c
h
a
s
e
a
g
re
e
m
en
t
1,47
6
,
9
4
6
St
a
t
e
S
h
o
rt-
Term
I
nvest
m
ent P
o
o
l
30
,
30
0
,
0
00
51
,
02
4
,
1
83
$
56
CI
T
Y
O
F
B
O
Z
E
M
A
N
,
M
O
N
T
A
N
A
NO
T
E
S
T
O
F
I
N
A
N
C
I
A
L
S
T
A
T
E
M
E
N
T
S
(
C
O
N
T
I
N
U
E
D
)
JU
N
E
3
0
,
2
0
0
4
NO
T
E
3
.
P
R
O
P
E
R
T
Y
T
A
X
C
A
L
E
N
D
A
R
Re
a
l
p
r
o
p
e
r
t
y
t
a
x
e
s
a
r
e
a
s
s
e
s
s
e
d
a
n
d
c
o
l
l
e
c
t
e
d
e
a
c
h
f
i
s
c
a
l
ye
a
r
a
c
c
o
r
d
i
n
g
t
o
t
h
e
f
o
l
l
o
w
i
n
g
p
r
o
p
e
r
t
y
t
a
x
c
a
l
e
n
d
a
r
:
L
i
e
n
D
a
t
e
D
e
c
e
m
b
e
r
1
f
o
r
t
h
e
1
st
i
n
s
t
a
l
l
m
e
n
t
a
n
d
J
u
n
e
1
f
o
r
t
h
e
2
nd
i
n
s
t
a
l
l
m
e
n
t
L
e
v
y
D
a
t
e
N
o
v
e
m
b
e
r
1
D
u
e
D
a
t
e
s
N
o
v
e
m
b
e
r
3
0
f
o
r
t
h
e
1
st
i
n
s
t
a
l
l
m
e
n
t
a
n
d
M
a
y
3
1
f
o
r
t
h
e
2
nd
i
n
s
t
a
l
l
m
e
n
t
Pe
r
s
o
n
a
l
p
r
o
p
e
r
t
y
t
a
x
e
s
a
r
e
a
s
s
e
s
s
e
d
o
n
J
a
n
u
a
r
y
1
o
f
e
a
c
h
y
e
a
r
a
nd
b
i
l
l
e
d
M
a
y
a
n
d
N
o
v
e
m
b
e
r
,
w
i
t
h
p
a
y
m
e
n
t
d
u
e
w
i
t
h
i
n
t
h
i
r
t
y
d
a
y
s
.
Ga
l
l
a
t
i
n
C
o
u
n
t
y
c
o
l
l
e
c
t
s
a
l
l
p
r
o
p
e
r
t
y
t
a
x
e
s
o
n
b
e
h
a
l
f
o
f
t
h
e
C
i
t
y
a
n
d
r
e
m
i
t
s
c
o
l
l
e
c
t
i
o
n
s
,
i
n
c
l
ud
i
n
g
p
e
n
a
l
t
i
e
s
a
n
d
i
n
t
e
r
e
s
t
,
o
n
a monthly basis. The County
as
s
e
s
s
e
s
a
d
e
l
i
n
q
u
e
n
c
y
p
e
n
a
l
t
y
o
f
2
%
.
I
f
t
a
x
e
s
b
e
c
o
m
e
d
e
l
i
n
q
u
e
n
t
th
e
C
o
u
n
t
y
t
a
x
c
o
l
l
e
c
t
o
r
m
a
y
s
e
l
l
t
h
e
p
r
o
p
e
r
t
y
t
o
c
o
l
l
e
c
t
t
a
x
es due plus .83% per month
in
t
e
r
e
s
t
.
In
t
h
e
f
u
n
d
f
i
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
,
t
h
e
C
i
t
y
a
c
c
r
u
e
s
a
s
r
e
c
e
i
v
a
b
l
e
a
l
l
p
r
o
p
e
r
t
y
t
a
x
e
s
r
e
c
e
iv
e
d
d
u
r
i
n
g
t
h
e
f
i
r
s
t
s
i
x
t
y
(
6
0
)
d
a
y
s
o
f
t
h
e
n
e
w
f
i
s
c
a
l
y
e
a
r
f
r
o
m
G
a
l
l
a
t
i
n
Co
u
n
t
y
,
i
n
a
c
c
o
r
d
a
n
c
e
w
i
t
h
t
h
e
m
o
d
i
f
i
e
d
a
c
c
r
ua
l
b
a
s
i
s
.
I
n
t
h
e
g
o
v
e
r
n
m
e
n
t
-
w
i
d
e
f
i
n
a
n
c
ia
l
s
t
a
t
e
m
e
n
t
s
,
a
l
l
t
a
x
e
s
b
i
l
l
e
d
,
b
u
t
n
o
t
yet collected are accrued in
ac
c
o
r
d
a
n
c
e
w
i
t
h
t
h
e
f
u
l
l
a
c
c
r
u
a
l
b
a
s
i
s
o
f
ac
c
o
u
n
t
i
n
g
,
a
s
d
e
s
c
r
i
b
e
d
i
n
N
o
t
e
1
.
NO
T
E
4
.
S
P
E
C
I
A
L
A
S
S
E
S
S
M
E
N
T
S
R
E
C
E
I
V
A
B
L
E
/
D
E
F
E
R
R
E
D
R
E
V
E
N
U
E
S
Sp
e
c
i
a
l
a
s
s
e
s
s
m
e
n
t
s
r
e
c
e
i
v
a
b
l
e
r
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p
r
e
s
e
n
t
t
h
e
u
n
c
o
l
l
e
c
t
e
d
a
m
o
u
n
t
s
l
e
v
i
e
d
a
g
a
i
n
s
t
b
e
n
e
f
it
e
d
p
r
o
p
e
r
t
y
f
o
r
t
h
e
c
o
s
t
o
f
l
o
c
a
l
i
m
p
r
o
v
ements. Assessments are
pa
y
a
b
l
e
o
v
e
r
a
p
e
r
i
o
d
o
f
1
8
t
o
2
0
y
e
a
r
s
a
n
d
b
e
a
r
i
n
t
e
r
e
s
t
o
f
5%
t
o
1
4
%
.
R
e
c
o
g
n
i
t
i
o
n
o
f
t
h
e
r
e
v
e
n
u
e
s
f
r
o
m
t
h
e
s
e
a
s
s
e
s
s
m
e
n
t
s
h
a
s
been deferred until both
me
a
s
u
r
a
b
l
e
a
n
d
a
v
a
i
l
a
b
l
e
i
n
g
o
v
e
r
n
m
e
n
t
a
l
f
u
n
d
s
.
I
n
t
h
e
G
o
v
e
r
n
m
e
n
t
-
W
i
d
e
F
i
n
a
n
c
i
a
l
S
t
a
t
e
m
e
n
t
s
,
h
o
w
e
v
e
r
,
t
h
e
s
e
a
m
o
u
n
t
s
a
r
e
r
e
p
o
r
t
ed as revenues in the period
th
e
y
a
r
e
l
e
v
i
e
d
.
O
n
c
e
r
e
c
e
i
v
e
d
,
t
h
e
m
o
n
i
es
w
i
l
l
b
e
u
s
e
d
t
o
m
e
e
t
t
h
e
a
n
n
u
a
l
d
e
b
t
se
r
v
i
c
e
r
e
q
u
i
r
e
m
e
n
t
s
o
n
r
e
l
a
t
e
d
b
o
n
d
s
.
D
e
f
e
r
r
ed
r
e
v
e
n
u
e
s
i
n
t
h
e
G
e
n
e
r
a
l
F
u
n
d
re
p
r
e
s
e
n
t
o
u
t
s
t
a
n
d
i
n
g
g
e
n
e
r
a
l
p
r
o
p
e
r
t
y
t
a
x
e
s
a
t
J
u
n
e
3
0
,
2
0
0
4
.
A
g
a
i
n
,
t
h
e
s
e
a
m
o
u
n
t
s
a
r
e
re
p
o
r
t
e
d
a
s
r
e
v
e
n
u
e
i
n
t
h
e
G
o
v
e
r
n
m
e
n
t
-
Wide Financial Statements in
th
e
p
e
r
i
o
d
i
n
w
h
i
c
h
t
h
e
y
a
r
e
l
e
v
i
e
d
.
D
e
f
e
r
r
e
d
r
e
v
e
n
u
e
s
i
n
S
p
e
c
i
al
R
e
v
e
n
u
e
F
u
n
d
s
r
e
p
r
e
s
e
n
t
e
i
t
h
e
r
r
e
v
e
n
u
e
s
r
e
c
e
i
v
e
d
b
u
t
n
o
t
c
o
n
sidered earned or amounts to be
re
c
e
i
v
e
d
i
n
t
h
e
f
u
t
u
r
e
t
h
a
t
a
r
e
r
e
c
o
r
d
e
d
a
s
r
e
c
e
i
v
a
b
l
e
s
b
u
t
n
o
t
y
e
t
e
a
r
n
e
d
.
T
h
e
d
e
f
e
r
r
e
d
r
e
v
e
n
u
e
s
i
n
D
e
b
t
S
e
r
v
i
c
e
F
u
n
d
s
r
e
p
r
e
s
ent future assessments to be
re
c
e
i
v
e
d
t
o
m
e
e
t
t
h
e
r
e
l
a
t
e
d
d
e
b
t
o
b
l
i
g
a
t
i
o
n
.
57
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
NO
T
E
S
T
O
FI
N
A
N
C
I
A
L
S
T
A
T
E
M
E
N
T
S
(
C
O
N
T
I
NU
E
D
)
JU
N
E
3
0
,
2
0
04
NO
T
E
5
.
P
R
E
P
A
I
D
R
E
N
T
(
O
P
E
R
A
T
I
N
G
L
E
A
S
E
)
On
O
c
t
o
b
e
r
2
2
,
1
99
2
,
t
he
C
i
t
y
s
i
g
ned
a
memo
r
a
n
d
u
m
o
f
u
n
d
e
r
s
t
a
n
d
i
n
g
wi
t
h
Ga
l
l
a
t
i
n
C
o
u
n
t
y, M
o
nt
a
n
a
,
i
n
w
h
i
c
h
t
h
e
C
i
t
y
a
g
r
e
e
d
t
o
l
ease space from the
Co
u
n
t
y's
L
a
w
a
n
d
J
u
s
t
i
c
e
C
e
n
t
e
r
f
o
r
th
e
C
i
t
y
P
o
l
i
ce
D
e
p
a
r
t
m
e
n
t
a
n
d
M
u
n
i
c
ipa
l
C
o
u
r
t
.
T
h
e
C
i
t
y
p
a
i
d t
o
t
h
e
C
o
u
nty $
7
65
,
0
00 during the renovation of the
bu
i
l
d
i
ng
w
h
i
c
h
s
t
a
r
t
e
d
1
9
9
3
.
T
h
e
$
7
6
5
,
0
0
0
c
o
ns
t
i
t
u
t
es
r
e
n
t
f
o
r
f
o
u
r
r
e
n
t
a
l
t
e
r
ms
o
f
t
e
n
yea
r
s
e
a
c
h
.
D
u
r
i
n
g
t
h
e
t
e
r
m
o
f
t
h
e
l
e
as
e
a
n
d
r
e
n
e
w
a
l
o
f
t
h
e
l
e
a
s
e, the
pr
i
n
c
i
p
a
l
b
a
l
a
n
c
e
o
f
$
7
6
5
,
0
0
0
w
i
l
l
b
e
d
e
c
r
e
a
s
e
d
b
y
e
q
u
a
l
a
n
n
u
a
l
r
e
n
t
a
l
p
a
y
men
t
s
i
n
t
h
e
am
ou
nt
o
f
$
1
9
,
1
2
5
.
I
f
t
h
e
C
i
t
y
an
d
C
o
u
n
ty mutually agree to terminate
th
e
l
e
a
s
e
af
t
e
r
t
h
e
f
i
r
s
t
o
r
s
e
c
o
n
d
t
e
n
yea
r
t
e
r
m,
t
h
e
C
o
u
n
t
y w
i
l
l
re
f
un
d
$
5
7
3
,
7
5
0
o
r
$
3
8
2
,
5
0
0
,
r
e
s
p
ec
t
i
v
e
l
y
, t
o
t
h
e
C
i
t
y f
or
t
he
u
n
u
s
e
d
portion of the rent. The
le
a
s
e
b
e
g
a
n
wh
e
n
r
e
n
o
v
a
t
i
o
n
s
w
e
r
e
c
o
m
plete
o
n
No
v
e
m
ber
1
,
1
9
9
4
.
F
o
r
t
h
e
ye
a
r
e
n
d
e
d
J
un
e
3
0
,
2
0
0
4
,
r
e
nt
e
x
p
e
n
d
i
t
ure w
a
s
$
1
9
,
1
2
5
regarding this lease.
NO
T
E
6
N
O
T
E
S
R
E
C
E
I
V
A
B
L
E
Th
e
C
i
t
y
o
f
B
oze
m
an
h
a
d
t
h
e
f
o
l
l
o
w
i
n
g
lo
a
n
s
i
n
s
p
e
c
i
a
l
r
e
v
e
n
u
e
f
u
n
d
s
:
Sp
e
c
i
a
l
R
evenu
e
F
u
n
d
s
:
Co
m
mun
i
t
y
D
e
v
elo
p
m
en
t
L
o
a
n
F
u
n
d
:
Low
c
o
st
h
o
u
si
n
g
r
e
n
o
v
at
io
n
o
r
c
o
n
s
t
r
u
cti
o
n
210
,
2
4
0
$
Econ
o
m
ic
d
e
v
elo
p
m
en
t
938
,
4
8
1
$
Co
m
mun
i
t
y
H
o
u
s
i
n
g
F
u
n
d
Low
c
o
st
h
o
u
si
n
g
r
e
n
o
v
at
io
n
o
r
c
o
n
s
t
r
u
cti
o
n
112
,
0
8
3
$
Co
n
s
o
l
i
d
a
t
e
d
P
a
r
k
in
g
D
i
s
t
r
i
c
t
s
Paymen
ts
i
n
l
i
e
u
o
f
pa
r
k
in
g
s
p
a
c
e
s
1,
7
3
9
$
En
t
e
r
p
r
i
s
e
F
u
n
d
s
Wa
t
e
r
F
u
n
d
Note
r
e
ce
i
v
able
r
e
l
a
te
d
t
o
wate
r
m
ain
e
x
te
n
s
i
o
n
t
o
a
lo
w
co
s
t
h
o
us
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s
f
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r
$
7
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00
,
due
i
n
se
m
ian
nu
a
l
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rin
c
i
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l
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y
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t
s
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at
1
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if
p
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made
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36
,
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$
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M
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In
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3
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-
W
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t
a
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ment
of
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A
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T
h
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s
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r
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p
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d
w
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a
c
c
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m
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t
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d
e
p
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i
at
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d
d
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p
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i
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p
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n
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v
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b
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e
n
r
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c
o
r
d
e
d
.
F
o
r
t
h
e
year ended June 30, 2004,
de
p
r
e
c
i
a
t
i
o
n
e
x
p
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n
s
e
o
n
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a
p
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l
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h
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r
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d
t
o t
h
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f
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n
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o
n
s
a
n
d
p
r
o
g
r
a
ms
a
s
f
o
l
l
o
w
s
:
Govern
m
ent
a
l
A
cti
v
it
i
e
s
:
Ge
n
e
r
a
l
G
o
v
ern
m
ent
242
,
6
1
6
$
Pu
b
l
i
c
S
a
f
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y
411
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1
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1
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b
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l
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W
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f
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r
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390
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To
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ent
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c
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s
2,0
96
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7
4
$
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s
s
-
type
A
cti
v
it
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:
Wa
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r
1,2
65
,
3
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4
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r
1,1
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ty
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37
,
3
3
2
$
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T
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M
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(
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3
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0
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NO
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7
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r
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ab
l
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e
p
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n
of
l
a
n
d
.
C
a
p
i
t
a
l
a
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f
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C
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t
y
f
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r
t
h
e
ye
a
r
e
n
d
e
d
J
u
n
e
30
,
2
0
04, consisted of the following:
Jun
e
3
0
,
2
0
0
3
Add
i
t
i
o
ns
Disp
o
sal
s
June 30, 2004
Govern
m
ent
a
l
A
cti
v
it
ie
s
:
La
n
d
5,
3
4
5
,
15
7
$
1,
1
5
5
,3
1
9
$
-
$
6,500,476
$
Bu
i
l
d
in
g
s
6,
6
8
5
,
45
2
1,
6
8
7
,4
7
5
(8
1
5,1
7
3
)
7,557,754
Ot
h
e
r
s
t
r
u
c
t
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r
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s
a
n
d
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m
pr
o
v
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en
t
s
64
6
,
2
55
21
5
,9
3
0
-
862,185
Ma
c
h
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y
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n
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ui
p
m
en
t
5,0
4
1
,
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0
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5
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6
2
-
5,717,552
Pr
o
p
er
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y
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n
de
r
c
a
p
i
t
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l
l
e
a
s
e
-
15
4
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9
2
-
154,992
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c
l
e
s
1,
6
4
8
,
68
8
26
2
,5
7
2
(2
6,
2
2
7
)
1,885,033
Infr
a
s
t
r
u
c
t
u
re
15,38
5
,
6
40
86
3
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2
7
-
16,248,867
Tota
l
34,75
2
,
9
82
5,
0
1
5
,2
7
7
(8
4
1,4
0
0
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Ac
c
u
mula
t
e
d
d
e
p
rec
i
a
t
i
o
n
(19
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0
4
,
05
8
)
(
2
,
0
9
6
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7
4
)
50,6
8
1
(21,650,251)
Tota
l
g
overn
ment
a
l a
c
t
i
v
it
i
e
s
15,14
8
,
9
24
$
2,
9
1
8
,4
0
3
$
(7
9
0,7
1
9
)
$
17,276,608
$
Busi
n
e
s
s
-
ty
pe
A
cti
v
it
ie
s
:
La
n
d
1
,
7
0
1
,
46
5
$
3,
0
6
6
,5
5
2
$
-
$
4,768,017
$
Wa
t
e
r
r
i
g
hts
26
3
,
4
94
-
-
263,494
Bu
i
l
d
in
g
s
5,
9
6
8
,
77
1
1,
0
3
2
,9
4
0
-
7,001,711
Ot
h
e
r
s
t
r
u
c
t
u
r
e
s
a
n
d
i
m
pr
o
v
em
en
t
s
26
,5
2
8
,
4
45
1,
3
6
0
,3
4
1
-
27,888,786
Ma
c
h
i
n
e
r
y
a
n
d
e
q
ui
p
m
en
t
3,5
7
0
,
33
0
34
9
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9
4
-
3,920,124
Pr
o
p
er
t
y
u
n
de
r
c
a
p
i
t
a
l
l
e
a
s
e
43
2
,
2
90
-
-
432,290
Vehi
c
l
e
s
1,
5
8
7
,
32
0
82
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9
7
(1
1,
1
1
4
)
1,658,303
Infr
a
s
t
r
u
c
t
u
re
11,47
2
,
3
47
1,
8
4
6
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2
8
-
13,318,375
Tota
l
51,52
4
,
4
62
7,
7
3
7
,7
5
2
(1
1,
1
1
4
)
59,251,100
Ac
c
u
mula
t
e
d
d
e
p
rec
i
a
t
i
o
n
(29
,8
6
4
,
04
3
)
(3
,
0
3
7
,3
3
2
)
11,1
1
4
(32,890,261)
Tota
l
b
usi
n
e
ss
-
ty
pe a
c
t
i
v
it
i
e
s
21,66
0
,
4
19
$
4,
7
0
0
,4
2
0
$
-
$
26,360,839
$
Tota
l
c
a
p
i
t
a
l
a
s
s
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t
s
36
,8
0
9
,
3
43
$
7,
6
1
8
,8
2
3
$
(7
9
0,7
1
9
)
$
43,637,447
$
60
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
NO
T
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FI
N
A
N
C
I
A
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S
T
A
T
E
M
E
N
T
S
(
C
O
N
T
I
NU
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D
)
JU
N
E
3
0
,
2
0
04
NO
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E
8
.
A
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A
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B
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Se
c
t
i
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n
1
4
8
(
f
) o
f
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e
I
R
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p
r
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v
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t
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a
t
an
i
s
s
u
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o
f
c
e
r
t
a
i
n
b
o
n
d
s
must
p
a
y
t
o
the
U
.
S
.
G
o
v
e
r
n
m
e
n
t
(
1
)
t
h
e
e
x
c
e
s
s
o
f
(
a
)
t
h
e
a
m
ount earned on all non-purpose
in
v
e
s
t
ment
s
ma
d
e
wi
t
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g
r
os
s
p
r
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d
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of
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a
x
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e
m
pt
bon
d
s
o
v
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r
(
b
)
t
h
e
a
m
ou
n
t
t
hat
w
o
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e
b
e
e
n
e
a
r
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e
d
i
f
s
u
c
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n-purpose investments had
be
e
n
i
n
v
e
s
t
e
d
a
t
a
r
a
t
e
e
q
u
a
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t
o
t
h
e
yiel
d
on
t
h
e
i
ss
u
e
,
pl
u
s
(
2
)
a
n
y
in
c
o
m
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at
t
r
i
b
u
t
a
b
l
e
t
o
t
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x
c
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s
s
.
Th
e
G
.
O
.
T
r
a
n
s
p
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r
t
a
t
i
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n
P
r
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e
c
t
s
B
o
n
ds
i
s
s
u
e
d
i
n
19
9
5
b
y t
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C
i
t
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m
ee
t
t
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I
R
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l
i
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s
o
f
mun
i
c
i
p
a
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b
o
n
d
i
s
s
u
e
s
.
An
a
r
b
itrage rebate liability of $0
ex
i
s
t
e
d
a
s
o
f
Ju
n
e
3
0
,
2
0
04.
N
o
r
e
b
a
t
e
p
a
y
men
t
w
a
s
ma
d
e
i
n
f
i
s
c
al y
ea
r
2
0
0
4
.
Th
e
C
i
t
y
i
s
n
ot
r
e
q
u
i
r
e
d
t
o
make
a
n
o
t
h
e
r
r
e
b
a
t
e
p
ayment until fiscal year 2006 if
a
l
i
a
b
i
l
i
t
y w
e
r
e
t
o
e
x
i
s
t
.
NO
T
E
9
.
C
O
M
P
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Th
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C
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s p
o
l
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a
t
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s
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n
c
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d
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n
N
o
t
e
1
.
A
s s
h
o
w
n
in
t
h
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t
a
b
l
e
b
e
l
o
w
,
t
h
e
l
o
n
g
-
t
e
r
m p
o
r
t
i
o
n
of the debt, amounting to
$4
8
1
,
7
6
6
f
o
r
go
v
e
r
n
m
ent
a
l
a
c
t
i
v
i
t
i
e
s
a
n
d
$
1
4
7
,
1
8
1
f
o
r
b
u
s
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s
s
-
t
y
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e
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Ju
n
e
3
0
,
2
0
04
,
i
s
e
x
p
e
c
t
e
d
t
o
b
e
p
a
i
d
i
n fu
t
u
re
years from future resources. In
pr
i
o
r
yea
r
s
,
c
o
m
pen
s
a
t
e
d
a
b
s
e
n
c
e
s
h
a
v
e
b
e
e
n
l
i
q
u
i
d
a
t
e
d
p
r
i
m
a
r
i
l
y
by
t
he
g
e
n
e
r
a
l
f
u
n
d
a
n
d
t
h
e
p
r
o
p
r
ie
t
a
r
y
f
u
n
d
s
.
T
h
e
t
o
t
a
l
a
m
ounts outstanding at June 30,
20
0
4
,
w
e
r
e
$
1
,
2
5
7
,
7
6
6
f
o
r
g
o
v
e
r
n
ment
a
l
a
c
t
i
v
i
t
i
e
s
a
n
d
$
3
6
2
,
1
8
1
f
or
b
u
s
i
n
e
s
s
-
t
y
p
e
a
c
t
i
v
i
t
i
e
s
.
Ba
l
a
n
c
e
J
un
e
3
0
,
20
0
3
Inc
u
r
r
e
d
Sat
i
s
f
i
e
d
Ba
l
a
n
c
e
J
une 30, 2004
Compen
s
a
te
d
a
b
se
n
c
e
s
Govern
m
ent
al
A
cti
vit
i
e
s
$
1
,
1
41
,
8
6
3
$
8
91
,
9
5
4
$
(
7
76
,
0
5
1
)
$
1
,
2
57,766
Busi
n
ess
-
ty
pe A
cti
v
it
i
e
s
:
332
,
6
5
9
258
,
9
4
3
(2
15
,
3
3
8
)
376,264
Tota
l
c
o
m
pen
s
a
t
e
d
a
b
s
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n
ce
s
1,
4
74
,
5
2
2
$
1,
1
50
,
8
9
7
$
(9
91
,
3
8
9
)
$
1,634,030
$
Due
w
it
h
in
o
n
e
ye
ar
Due
a
f
t
e
r
o
n
e
ye
ar
Total
Compen
s
a
te
d
a
b
se
n
c
e
s
Govern
m
ent
al
A
cti
vit
i
e
s
$
7
76
,
0
0
0
$
4
81
,
7
6
6
$
1
,
2
57
,
7
6
6
Busi
n
ess
-
ty
pe A
cti
v
it
i
e
s
:
260
,
6
0
5
115
,
6
5
9
376
,
2
6
4
Tota
l
c
o
m
pen
s
a
t
e
d
a
b
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ce
s
1,
0
36
,
6
0
5
$
597
,
4
2
5
$
1,
6
34
,
0
3
0
$
61
CI
T
Y
O
F
B
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ZE
M
A
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M
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A
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2
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T
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1
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.
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G
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T
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R
M
DE
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Go
v
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e
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al
A
c
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s
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g
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e
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De
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t
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e
b
t
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r
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s
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f
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h
e
Ci
t
y
’
s
g
ov
e
r
n
me
n
t
a
l
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c
t
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v
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t
i
e
s
f
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r
t
h
e
y
ear
e
n
d
e
d
J
u
n
e
3
0
,
20
0
4:
Bala
n
c
e
J
un
e
30
,
20
03
Iss
u
a
n
c
es
Rep
ay
ments
Ba
l
a
n
c
e
J
une 30, 2004
Ge
n
era
l
o
bli
g
at
i
o
n
b
o
n
ds
$
1
1,2
7
5
,
00
0
$
-
$
(
3
1
5
,0
0
0
)
$
1
0
,960,000
Sp
e
c
i
a
l
a
s
s
e
s
s
m
en
t
d
e
b
t
5,15
2
,
0
00
-
(1
,
0
0
2
,2
0
0
)
4,149,800
No
te
s
p
a
y
abl
e
37
7
,
7
61
-
(6
9
,36
4
)
308,397
Tota
l
s
16
,8
0
4
,
7
61
$
-
$
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,
3
8
6
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6
4
)
$
15,418,197
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mpan
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ing
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N
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A
s
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ws:
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t
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ort
i
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n
(D
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w
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r
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Long-ter
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P
ort
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n
(D
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a
f
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ne
y
ear)
To
t
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l
Lon
g
T
e
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m
D
e
b
t
Ge
n
era
l
o
b
li
g
at
i
o
n
b
o
n
d
s
$
3
,
7
2
0,
0
0
0
$
7
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0
0
0
$
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6
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No
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72,
7
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9
23
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8
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8
1
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7
6
9
$
11
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8
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1
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,
1
97
$
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CI
T
Y
O
F
B
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M
A
N
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M
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A
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NO
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(
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3
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2
0
04
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1
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.
L
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T
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n
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co
n
s
t
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t
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n
o
f
m
ajor capital facilities. General
ob
l
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g
a
t
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n
b
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n
d
s
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r
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d
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c
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C
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f
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h
e
C
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y
.
G
e
n
e
r
a
l
o
b
l
i
g
a
t
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b
o
nds currently outstanding are as
fo
l
l
o
w
s
:
Inte
r
e
s
t
R
ate
Amoun
t
Due within one year
Tran
s
p
o
r
t
a
t
i
o
n
P
roj
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t
Bo
n
d
s
,
S
e
r
i
e
s
1
9
9
5
s
e
r
i
a
l m
atu
ri
t
i
e
s
t
h
r
o
u
g
h 2
0
1
4
4.
80
%
-
7.0
0
%
3,
56
5
,
0
0
0
$
3,565,000
$
Tran
s
p
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a
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n
P
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t
Re
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s
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Li
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0
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,
0
0
0
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b
l
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at
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n
s
b
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n
d
s
10
,
96
0
,
0
0
0
$
3,720,000
$
An
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q
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ds
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a
s
fo
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:
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c
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p
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s
t
Tot
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l
Ye
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r
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n
d
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g
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0
,
20
0
5
$
3
,
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,
0
0
0
$
4
4
4
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7
4
$
4
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4
,
0
74
20
0
6
440
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0
0
24
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3
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,
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202
2
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,
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0
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8
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,
9
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0
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9
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2
3
$
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,
55
9
,
3
2
3
$
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CI
T
Y
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B
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M
A
N
,
M
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A
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(
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3
0
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2
0
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T
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1
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.
L
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M
DE
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(
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Go
v
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s
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d
p
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y owners within the
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vemen
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q
u
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d
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s
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r
v
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c
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p
a
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ments, the City is
ob
l
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a
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d
t
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evy
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d
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b
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ments. The cash
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f t
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c
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b
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s
less than 5%, a levy is required
to
b
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t
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ate
s
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fr
o
m
5
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t
o
14%. Annual debt service
re
q
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m
ent
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to
m
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w
s
:
Pr
incipa
l
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n
d
ing
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un
e
3
0,
20
05
$
25
,
0
0
0
20
06
186
,
2
0
0
20
07
326
,
2
0
0
20
08
368
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2
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0
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09
355
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2,8
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enues for the water fund to the
re
s
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.
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b
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th
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t
b
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.
The City is in
co
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w
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a
p
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b
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of the future lease payments.
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consecutive annual installments
wi
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p
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value of the future lease
pa
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m
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n
t
s
.
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e
a
s
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t
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n
d
c
a
p
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f
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d
.
67
CI
T
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B
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M
A
N
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M
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S
(
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D
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JU
N
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3
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2
0
04
NO
T
E
1
1
.
C
A
P
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T
A
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AS
E
O
B
L
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I
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S
(
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Th
e
f
o
l
l
o
w
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s
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s
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d
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l
e
,
b
y
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r
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o
f
fu
t
u
r
e
mini
mu
m
l
eas
e
pa
y
men
t
s
u
n
d
e
r
ca
p
i
t
a
l
l
e
a
s
e
,
to
g
e
th
e
r
w
i
t
h
t
h
e
p
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s
e
n
t
v
a
l
u
e
o
f
minimum lease payments at June
30
,
2
00
4
:
Go
v
ernment
al
Acti
v
iti
e
s
Bu
siness-Typ
e
Acti
v
it
i
e
s
Total
Ye
a
r
e
n
d
i
n
g J
une
3
0
,
20
05
$
1
8,
1
9
3
$
1
30
,
0
5
4
$
148,247
2006
18,
1
9
3
94
,
0
0
0
112,193
2007
18,
1
9
3
-
18,193
2008
86,
0
8
9
-
86,089
14
0,
6
6
8
224
,
0
5
4
364,722
Le
s
s
a
m
ou
nt
r
e
p
r
e
s
e
n
t
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69
CI
T
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e
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e
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f
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r
s
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t
t
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e
x
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e
d
a
m
a
x
i
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m
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f
6
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%
o
f
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h
e
r
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c
i
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n
t
'
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l
a
t
e
s
t
m
o
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y
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l
a
r
y
.
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p
a
r
t
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c
i
p
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n
t
h
i
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e
d
o
n
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r
a
f
t
e
r
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u
l
y
1
,
1
9
8
1
,
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r
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h
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re
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o
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2
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o
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e
r
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u
a
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o
2
%
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f
a
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r
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s
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r
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f
o
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a
c
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e
,
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t
t
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e
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e
d
6
0
%
.
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a
l
a
r
y
i
s
a
v
e
r
ag
e
d
o
v
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r
t
h
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a
s
t
3
6
m
o
n
t
h
s
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o
r
th
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e
h
i
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e
d
o
n
o
r
a
f
t
e
r
J
u
l
y
1
,
1
9
8
1
.
R
i
g
h
t
s
b
e
c
o
m
e
v
e
s
t
e
d
a
f
t
e
r
1
0
y
e
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r
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o
f
s
e
r
v
i
c
e
.
T
h
e
t
o
t
a
l
n
u
m
b
e
r
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f
p
a
r
t
i
c
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p
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t
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g
e
m
p
l
o
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e
s
a
t
t
h
e
C
i
t
y
a
t
J
u
n
e
3
0
,
2
0
0
4
i
s
38
.
Mu
n
i
c
i
p
a
l
P
o
l
i
c
e
O
f
f
i
c
e
r
s
'
R
e
t
i
r
e
m
e
n
t
S
y
s
t
e
m
(
M
P
O
R
S
)
Fu
n
d
i
n
g
i
s
p
r
o
v
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d
e
d
b
y
l
o
c
a
l
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n
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t
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o
f
g
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e
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m
e
n
t
,
t
h
e
i
r
c
o
v
e
r
e
d
em
p
l
o
y
e
e
s
,
a
n
d
t
h
e
S
t
a
t
e
o
f
M
o
n
t
a
n
a
.
T
h
e
C
i
t
y
'
s
c
o
n
t
r
i
b
u
t
i
o
n
s
to this plan for the years ended
Ju
n
e
3
0
,
2
0
0
4
,
2
0
0
3
,
a
n
d
2
0
0
2
w
e
r
e
$
2
6
7
,
4
9
7
,
$
2
6
6
,
1
5
0
,
a
n
d
$
2
4
9
,
4
3
7
,
r
e
s
p
e
c
t
i
v
e
l
y
.
O
n
e
h
u
n
d
r
e
d
p
e
r
c
e
n
t
o
f
r
e
q
u
i
r
e
d
c
o
n
t
r
i
b
u
t
i
o
ns were made for all three
ye
a
r
s
.
P
l
a
n
m
e
m
b
e
r
s
a
r
e
r
e
q
u
i
r
e
d
t
o
c
o
n
t
r
i
b
u
t
e
9
%
o
f
m
o
n
t
h
l
y
c
o
mp
e
n
s
a
t
i
o
n
.
T
h
e
C
i
t
y
i
s
r
e
q
u
i
r
e
d
t
o
c
o
n
t
r
i
b
u
t
e
1
4
.
4
1
%
o
f
m
e
m
b
e
rs' compensation. The State
is
r
e
q
u
i
r
e
d
t
o
c
o
n
t
r
i
b
u
t
e
2
9
.
3
7
%
o
f
m
e
m
b
e
r
s
'
c
o
m
p
e
n
s
a
t
i
o
n
,
w
h
i
c
h
w
a
s
$
5
4
5
,
2
0
4
.
C
o
v
e
r
e
d
p
a
y
r
o
l
l
f
o
r
t
h
e
y
e
a
r
e
n
d
i
n
g
J
u
n
e
3
0
,
2
0
0
4 was $1,856,328.
Pa
r
t
i
c
i
p
a
n
t
s
a
r
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e
l
i
g
i
b
l
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t
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ne
f
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t
s
a
f
t
e
r
2
0
y
e
a
r
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o
f
s
e
r
v
i
c
e
a
n
d
a
g
e
5
0
.
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h
e
m
i
n
i
m
u
m
a
g
e
r
e
q
u
i
r
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m
e
n
t
d
o
e
s
n
o
t
a
pply to participants first
em
p
l
o
y
e
d
p
r
i
o
r
t
o
J
u
l
y
1
,
1
9
7
5
.
T
h
e
b
e
n
e
f
i
t
i
s
1
/
2
o
f
a
v
e
r
ag
e
m
o
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t
h
l
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a
l
a
r
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d
u
r
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g
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h
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i
g
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t
3
6
c
o
n
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e
c
u
t
i
v
e
m
o
n
t
h
s
o
f
e
a
r
n
i
ngs plus 1% of average monthly
sa
l
a
r
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f
o
r
e
a
c
h
a
d
d
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t
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o
n
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r
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e
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o
f
2
0
y
e
a
r
s
,
t
o
a
m
a
x
i
m
u
m
o
f
6
0
%
.
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e
n
e
f
i
t
s
a
r
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p
a
i
d
a
s
a
m
o
d
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c
a
s
h
r
e
fund annuity. Rights become
ve
s
t
e
d
a
f
t
e
r
5
y
e
a
r
s
o
f
s
e
r
v
i
c
e
.
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h
e
t
o
t
a
l
n
u
m
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e
r
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f
p
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r
ti
c
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p
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t
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p
l
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e
s
a
t
t
h
e
C
i
t
y
a
t
J
u
n
e
3
0
,
2
0
0
4
i
s
4
0
.
NO
T
E
1
6
.
P
O
S
T
-
E
M
P
L
O
Y
M
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N
T
B
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N
E
F
I
T
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In
a
d
d
i
t
i
o
n
t
o
p
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v
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d
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a
d
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r
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p
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n
s
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t
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n
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ll
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t
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p
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e
t
h
e
i
r
h
e
a
l
t
h
c
a
r
e
c
o
v
e
rage through the City's group
he
a
l
t
h
p
l
a
n
u
n
t
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l
d
e
a
t
h
.
T
h
e
C
i
t
y
'
s
c
o
n
t
r
a
c
t
w
i
t
h
B
l
u
e
C
r
o
s
s
/
Bl
u
e
S
h
i
e
l
d
,
t
h
e
a
d
m
i
n
i
s
t
r
a
t
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r
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t
h
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e
d
i
c
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l
/
d
e
n
t
a
l
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f
i
t
p
l
a
n
,
d
e
t
a
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l
s
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h
e
p
l
a
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l
i
g
i
b
i
l
i
t
y
.
W
h
e
n
an
e
m
p
l
o
y
e
e
r
e
t
i
r
e
s
,
t
h
e
y
m
a
y
c
o
n
t
i
n
u
e
c
o
v
e
r
a
g
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f
o
r
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h
e
m
s
e
l
v
e
s
a
nd
t
h
e
i
r
c
o
v
e
r
e
d
e
l
i
g
i
b
l
e
d
e
p
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n
d
e
n
t
s
i
f
t
h
e
y
a
r
e
e
l
i
g
i
b
l
e
f
o
r
p
ublic employees' retirement by
vi
r
t
u
e
o
f
t
h
e
i
r
e
m
p
l
o
y
m
e
n
t
w
i
t
h
t
h
e
C
i
t
y
o
f
B
o
z
e
m
a
n
.
T
o
c
o
n
t
i
nu
e
c
o
v
e
r
a
g
e
,
t
h
e
y
a
r
e
r
e
q
u
i
r
e
d
t
o
p
a
y
t
h
e
f
u
l
l
c
o
s
t
o
f
t
h
e
b
e
n
e
f
its. The City also allows
te
r
m
i
n
a
t
e
d
e
m
p
l
o
y
e
e
s
t
o
c
o
n
t
i
n
u
e
t
h
e
i
r
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e
a
l
t
h
c
a
r
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c
o
v
e
r
a
g
e
f
o
r
18
m
o
n
t
h
s
p
a
s
t
t
h
e
d
a
t
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o
f
t
e
r
m
i
n
a
t
i
o
n
a
s
r
e
q
u
i
r
e
d
b
y
t
h
e
C
o
n
s
o
lidated Omnibus Budget
Re
c
o
n
c
i
l
i
a
t
i
o
n
A
c
t
o
f
1
9
8
5
(
C
O
B
R
A
)
.
T
h
e
C
i
t
y
h
a
s
4
7
r
e
t
i
r
e
d
e
m
p
l
o
y
e
e
s
w
i
t
h
p
r
e
m
i
u
m
s
c
o
s
t
o
f
$
2
6
1
,
2
8
3
.
T
h
e
C
i
t
y
'
s
c
u
r
r
e
n
t
l
a
b
o
r
contracts do not include
an
y
o
b
l
i
g
a
t
i
o
n
s
f
o
r
p
a
y
m
e
n
t
s
t
o
r
e
t
i
r
e
e
s
.
NO
T
E
1
7
.
J
O
I
N
T
V
E
N
T
U
R
E
A
G
R
E
E
M
E
N
T
Jo
i
n
t
v
e
n
t
u
r
e
s
a
r
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e
g
a
l
e
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t
i
t
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e
s
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r
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t
h
e
r
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r
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a
n
i
z
a
t
i
o
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t
h
a
t
r
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s
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l
t
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a
c
o
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r
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t
u
a
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a
r
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t
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a
t
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o
w
n
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d
,
o
p
e
r
a
t
e
d
, or governed by two or more
pa
r
t
i
c
i
p
a
n
t
s
.
E
a
c
h
p
a
r
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c
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p
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a
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o
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a
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t
a
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d
a
n
o
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go
i
n
g
f
i
n
a
n
c
i
a
l
r
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s
p
o
n
s
i
b
i
l
i
t
y
.
71
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
NO
T
E
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T
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FI
N
A
N
C
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A
L
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T
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T
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M
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N
T
S
(
C
O
N
T
I
NU
E
D
)
JU
N
E
3
0
,
2
0
04
NO
T
E
1
7
.
J
O
I
N
T
V
E
N
T
U
RE
A
G
R
E
E
ME
N
T
(
C
O
N
TI
N
U
E
D
)
Th
e
C
i
t
y
a
n
d
Ga
l
l
a
t
i
n
C
o
u
n
t
y, M
o
n
t
a
n
a
(
t
h
e
Co
u
n
t
y) h
a
v
e
e
n
t
e
r
e
d
i
n
t
o
a
n
i
n
t
e
r
l
oc
a
l
a
g
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e
m
e
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f
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p
u
r
po
s
e
s
o
f
e
s
t
a
b
l
i
s
h
m
e
n
t
of the operation and financing
of
a
9
1
1
c
o
mm
un
i
c
a
t
i
o
n
s
e
r
v
i
c
e
s
d
i
v
i
s
i
o
n
(
t
h
e
D
i
v
i
s
i
o
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)
f
o
r
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s
p
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ch
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n
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e
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f
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t
h
e
r
e
l
ati
o
n
s
h
i
p
o
f
t
h
e
A
d
ministrative Board with the City
an
d
C
o
u
n
t
y,
a
n
d
t
o
e
s
t
a
b
l
i
s
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t
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r
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y f
o
r
pe
r
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f
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i
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omm
u
n
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c
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t
i
o
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s
e
r
v
i
c
e
s
t
o
th
e
C
i
t
y
a
n
d
Co
u
n
t
y a
nd others who may contract for
th
e
s
e
r
v
i
c
e
s
.
Th
o
u
g
h
t
h
e
C
it
y
h
a
s
n
o
e
q
u
i
t
y i
n
t
e
r
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s
t
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Total
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For
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9
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$
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$
499,990$
Fo
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on
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r
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r
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-
15
8
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3
0
-
158,230
Fo
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per
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ns
-
24
8
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7
0
-
248,470
Re
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Ca
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23
1
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5
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231,875
Impa
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10,0
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13,6
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27,025,882$
72
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T
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CI
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NO
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oll
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Water
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u
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d
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$
-
$
2,10
9
,
4
39
$
-
$
-
$
-
$
2,109,439$
SI
D S
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nk
ing
-
-
28
,
1
55
-
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28,155
No
n
maj
or
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o
v
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m
ent
a
l
839
,
1
7
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0
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0
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999,923
Wa
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,
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$
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,
0
0
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$
3,137,517$
Transfers To
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In
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to share specified remediation
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c
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g
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“
b
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”
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e
s
, violations of procedural and
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b
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t
a
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. This matter is now scheduled
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r
t
r
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a
l
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n
M
a
y
2
3
,
2
0
0
5
.
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C
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rt alleging Taking of Property
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,
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al included conditions relating
to
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c
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.
77
CI
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M
A
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NO
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(
C
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)
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3
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04
NO
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E
2
2
.
C
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R
U
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T
ION
C
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M
I
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N
T
On
N
o
v
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m
ber
8
,
1
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5
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c
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$
5,00
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p
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r
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a
ti
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r
oj
e
c
t
s
c
o
ntained in the Bozeman
Ur
b
a
n
T
r
a
n
s
p
or
t
a
t
i
o
n
P
l
a
n
U
p
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2
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,
$4
,
3
9
6
,
5
5
1
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a
d
be
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c
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t
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t
s
.
T
her
e
i
s
$
1,997,242 remaining for these
tr
a
n
s
p
o
r
t
a
t
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o
n
p
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e
c
t
s
.
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o
t
a
l
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v
e
n
u
e
s
f
or
t
h
i
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p
r
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l
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o
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a
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it
r
a
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e
l
i
a
b
i
l
i
t
y
described in Note 8.
NO
T
E
2
3
.
S
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C
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C
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S
St
a
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F
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and
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e
w
h
en
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s
t
o
p
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ac
c
e
p
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i
n
g
w
a
s
te and to perform certain
ma
i
n
t
e
n
a
n
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e
an
d
mon
i
t
o
r
i
n
g
f
u
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r
3
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y
ea
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i
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c
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s
u
r
e
.
T
h
e
$
1
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9
2
1
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3
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0
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e
p
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te
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cl
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s
u
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a
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d
p
ost-closure care liability at
Ju
n
e
3
0
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2
0
0
4
,
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e
p
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e
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t
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c
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mula
t
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n
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r
epo
r
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d
a
t
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ba
s
e
d
o
n
t
h
e
us
e
o
f
9
7
.
4
%
o
f
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e
t
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t
a
l
ca
p
a
c
i
t
y
o
f
t
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e
l
a
n
d
f
i
l
l. The City will recognize the
re
m
ain
i
n
g
e
s
t
i
m
at
e
d
co
s
t
o
f c
l
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an
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-
c
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ca
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e
o
f
$
5
0
,
58
3
a
s
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m
a
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a
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c
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e
d
.
T
h
e
s
e
a
m
ou
nt
s
a
r
e
b
a
sed on what it would cost to
pe
r
f
o
r
m
a
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l
cl
o
s
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a
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d
p
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t
-
c
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s
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e
c
a
r
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i
n
2
0
0
5
.
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C
i
t
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x
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t
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f
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2
0
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n
2
0
0
4
,
th
e
C
i
t
y
b
u
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d
f
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r
,
a
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funded the current portion
of
t
h
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l
a
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f
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a
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c
a
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in
a
c
c
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d
a
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e
w
i
t
h
EPA requirements. The City is
cu
r
r
e
n
t
l
y
w
o
r
kin
g
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n
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s
a
l
t
e
r
na
t
i
v
e
s
f
o
r
e
x
t
e
n
d
i
n
g
the landfill
li
f
e
.
NO
T
E
2
4
.
S
E
G
M
E
N
T
I
N
F
O
R
M
A
T
I
O
N
F
O
R
E
N
T
ERP
R
I
S
E
F
U
N
D
S
Be
c
a
u
s
e
t
h
e
C
i
t
y
’
s t
h
r
e
e
en
t
e
r
p
r
i
s
e
f
u
n
d
s
(
w
a
t
e
r
,
w
a
s
t
e
wa
t
e
r
,
an
d
s
o
l
i
d
w
a
st
e
)
a
r
e
e
a
c
h
r
e
p
o
r
t
e
d
a
s
a
m
a
j
o
r
f
u
n
d
i
n t
h
e
f
u
n
d
f
inancial statements, segment
di
s
c
l
o
s
u
r
e
s
h
e
r
e
i
n
a
r
e
n
o
t
r
e
q
u
i
r
e
d
.
NO
T
E
2
5
.
I
M
P
A
C
T
F
E
E
S
On
J
a
n
u
a
r
y
2
2
,
1
9
9
6
,
t
h
e
C
i
t
y
C
o
m
m
is
s
i
o
n
a
d
o
p
t
e
d
f
i
r
e
,
w
a
t
e
r
,
w
a
s
t
e
wa
t
e
r
a
n
d
s
t
r
e
e
t
i
m
p
a
c
t
f
e
e
s
i
n
Or
d
i
n
a
n
c
e
n
u
m
b
e
r
1
4
1
4
.
T
h
e
impact fees were first
ef
f
e
c
t
i
v
e
o
n
M
a
r
c
h
2
3
,
1
9
9
6
.
I
m
pa
c
t
f
e
es
w
e
r
e s
e
t
a
t
a
pe
r
c
e
n
t
a
g
e
of
t
h
e
c
o
s
t
o
f
th
e
i
m
pa
ct
,
a
s
f
o
l
l
o
w
s
:
Orig
in
al
,
a
s
of
Ma
r
c
h
2
3
,
19
96
Ch
an
g
e a
s
o
f
Ma
y
1
0
,
19
9
8
Chan
ge a
s
o
f
Janu
a
r
y
1
5
,
1
99
9
Chan
g
e a
s
o
f
July
1
5
,
1
9
9
9
Fi
r
e
i
m
pac
t
f
e
e
90%
90
%
90%
90
%
Wa
t
e
r
i
m
pa
c
t
fe
e
35%
50
%
90%
90
%
Wa
s
t
e
w
ate
r
i
m
pa
c
t
f
e
e
35%
50
%
90%
90
%
St
r
e
e
t
i
m
pa
c
t
fe
e
10%
10
%
75%
90
%
78
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
NO
T
E
S
T
O
FI
N
A
N
C
I
A
L
S
T
A
T
E
M
E
N
T
S
(
C
O
N
T
I
NU
E
D
)
JU
N
E
3
0
,
2
0
04
NO
T
E
2
5
.
I
M
P
A
C
T
F
E
E
S
(
C
O
N
T
I
N
U
E
D
)
An
a
p
p
l
i
c
a
n
t
may o
b
t
a
i
n
an
I
m
pa
c
t
C
r
e
d
i
t
b
y d
e
d
i
c
ati
o
n
o
f
n
o
n-
si
t
e
-
r
e
l
a
t
e
d
l
a
n
d
o
r
c
o
n
s
t
r
u
cti
o
n
of
n
o
n-
si
t
e
-
r
e
l
a
t
e
d
i
m
pr
o
v
e
m
e
n
t
s. Credits must be made
be
f
o
r
e
t
h
e
b
e
g
i
n
n
i
n
g
of
im
pr
o
v
e
m
ent
c
o
n
s
t
r
u
c
t
i
o
n
,
must
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o
mply
w
i
t
h
t
he
C
i
t
y
’
s
Ca
p
i
t
a
l
I
m
pr
o
v
e
m
ent
s
P
r
o
g
r
am
,
a
n
d
must be approved by the City
Co
mm
is
si
o
n
.
C
r
ed
i
t
s
ma
y b
e
u
s
e
d
o
n
l
y
f
o
r
l
i
k
e
-
t
y
pe
i
mpa
ct
f
ee
s
.
T
h
e
f
u
l
l
p
r
o
v
i
s
i
o
n
s
f
o
r
i
m
pac
t
f
e
e
c
r
e
d
i
t
s
a
r
e
c
o
n
t
a
i
n
e
d
i
n
C
hapter 3.24 of the Bozeman
Mu
n
i
c
i
p
a
l
C
o
d
e
.
F
o
r
p
r
o
p
r
ie
t
a
r
y
t
ype
f
u
n
d
s
,
t
h
e
C
i
t
y
re
c
o
rd
s
t
h
e
l
i
ab
i
l
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t
y a
n
d
c
a
p
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t
a
l
i
z
e
s
t
h
e
u
nd
e
r
l
ying
a
s
s
e
t
.
F
o
r
g
o
v
e
r
n
m
e
nt
a
l
t
y
pe funds the credits are only
di
s
c
l
o
s
e
d
i
n
t
he
f
o
o
t
n
ote
s
.
F
o
r
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ov
e
r
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me
n
t
-
w
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e
f
i
n
a
n
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d
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e
r
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d
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e
.
The Water Impact Fee Fund,
St
r
e
e
t
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m
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c
t
F
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e
F
u
n
d
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a
b
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l
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t
y $
6
6
,
70
6
,
$4
5
0
,
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3
,
a
nd
$
1
9
4
,
73
0
,
r
e
s
p
e
c
t
i
v
e
ly, as of June 30, 2004. The
Fi
r
e
I
m
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c
t
F
e
e
F
u
n
d
d
o
e
s
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t
h
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v
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a
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y ou
t
s
t
a
n
d
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n
g c
r
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d
i
t
s
.
Th
e
f
o
l
l
o
w
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n
g
i
m
pa
c
t
f
ee
r
eve
n
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es
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e
c
t
e
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n
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e
x
p
e
n
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d
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d
d
u
r
i
ng
f
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s
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l
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r
2
0
0
4
:
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gi
nning
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l
a
n
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e
s
Impa
c
t
f
e
e
s
Ot
h
e
r
i
n
c
o
m
e
Ex
p
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e
s
a
n
d
ex
p
end
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t
u
re
s
Ending balances
Fi
r
e
1
,
2
6
9,
9
1
7
$
192
,
6
9
9
$
21
,
4
06
$
(3
,8
5
4
)
$
1,480,168$
Wa
t
e
r
4,0
6
8,4
9
7
1,
2
98
,
1
0
1
72
,
5
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(2
5
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1
)
5,413,226
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st
e
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ate
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9
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(3
2
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0
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7,290,733
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r
e
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t
s
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22
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(3
2
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3
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To
t
a
l
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5
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1
4
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4
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7
$
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3
,
0
37
$
(9
5
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8
)
$
22,632,280$
NO
T
E
2
6
.
S
U
B
S
E
Q
U
E
NT
E
V
E
N
T
S
Co
mm
i
t
men
ts
On
N
o
v
e
m
ber
2
9
,
20
0
4,
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he
C
i
t
y
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g
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e
d
t
o
p
r
ov
i
d
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br
i
d
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e
f
i
n
a
n
c
in
g
t
o
t
h
e
L
i
br
a
r
y
f
or
c
o
n
str
u
c
t
i
o
n
o
f
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t
s
n
e
w
b
u
i
l
d
i
n
g.
F
i
n
a
n
c
i
ng will assist the library in
pa
y
ing
c
o
s
t
s
d
u
r
i
n
g
c
o
ns
t
r
u
c
t
i
o
n
.
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o
n
s
tr
u
c
t
i
on
i
s
s
e
t
t
o
b
e
g
i
n
i
n
t
h
e
s
p
r
i
n
g
o
f
2
0
05
.
T
h
e
a
m
ou
nt
o
f
t
h
e
c
o
m
m
i
t
m
en
t
i
s
e
s
t
i
m
a
t
e
d
t
o
b
e
between $2.5 million and
$4
m
il
l
i
o
n
,
b
u
t
w
i
l
l
v
a
r
y d
e
p
e
n
d
i
n
g
on
ot
h
e
r
a
v
a
i
l
a
b
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e
f
i
n
a
n
c
i
n
g
.
Co
n
t
i
n
g
e
n
c
i
e
s
Wi
l
l
i
a
m
s P
l
u
m
bi
n
g
,
H
e
a
t
i
ng
a
n
d
U
t
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t
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es
,
I
n
c
.
v
.
C
i
t
y
o
f
B
o
z
e
m
a
n
On
N
o
v
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m
ber
2
9
,
2
0
0
4
,
t
he
C
i
t
y o
f
B
o
z
e
man
r
e
c
e
i
ved
a
c
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r
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f
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d
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t
t
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r
f
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m
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c
ou
n
s
e
l r
e
p
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s
e
n
t
i
n
g
W
i
l
l
i
a
m
s P
lum
bi
n
g
,
H
e
a
t
i
n
g and Utilities, Inc.,
fo
r
w
a
r
d
i
n
g
a
Re
q
u
e
s
t
f
o
r
M
e
d
i
a
t
i
o
n
r
e
l
a
t
i
n
g
t
o
t
he
A
g
r
e
e
m
en
t
b
e
twee
n
C
i
t
y
o
f
Bo
z
e
m
a
n
a
n
d
W
i
l
l
i
a
m
s
P
l
u
m
bi
n
g
,
H
e
a
t
i
ng
a
n
d
U
t
i
l
i
t
i
es, Inc. for Rouse Avenue
Se
w
e
r
T
r
u
n
k
L
i
n
e
a
n
d
W
a
t
e
r
R
e
p
l
a
c
e
m
e
n
t
.
T
h
e
me
di
a
t
i
o
n
r
e
q
u
e
s
t
h
a
s
al
r
e
a
d
y
b
e
e
n
a
m
en
de
d
on
c
e
,
a
n
d
t
h
e
C
i
t
y
e
x
p
e
c
t
s
t
h
a
t
a
d
ditional amendments will be
ma
d
e
f
o
r
a
d
d
i
t
i
o
n
a
l
c
o
m
pen
s
a
t
i
o
n
f
o
r
t
i
me
a
n
d
p
r
i
c
e
a
d
j
u
s
t
ment
s
o
n
th
e
A
g
r
e
e
m
e
n
t
.
T
h
e
C
i
t
y wi
l
l
v
i
g
o
r
o
u
s
l
y
d
e
f
e
n
d
this
c
l
a
i
m and believes no material loss
wi
l
l
b
e
i
n
c
u
r
r
e
d
.
A
c
c
o
r
d
i
n
g
l
y
, n
o
li
a
b
i
l
i
t
y
h
a
s
b
e
e
n
r
e
c
o
r
d
e
d
i
n
t
h
e
ac
c
o
mpan
y
ing
f
i
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
.
Th
e
C
i
t
y
i
s
i
n
v
o
l
v
e
d
w
i
t
h
n
u
m
e
r
o
u
s
o
t
h
e
r
l
a
w
s
ui
t
s
wh
i
c
h
a
r
i
s
e
ou
t
o
f
t
h
e
n
o
rm
al
co
u
r
s
e
of
o
p
e
r
a
t
i
o
n
s
b
y
t
h
e
C
i
t
y.
M
a
n
a
g
e
m
e
n
t
o
f the City intends to
vi
g
o
r
o
u
s
l
y
d
e
fe
n
d
e
a
c
h
c
l
a
i
m an
d
b
e
l
i
e
v
e
s
n
o
m
a
t
e
ri
a
l
l
o
s
s
e
s
w
i
l
l
b
e
i
n
c
u
r
r
e
d
o
n
su
c
h
c
l
a
i
ms.
79
CI
T
Y
O
F
B
O
Z
E
M
A
N
,
M
O
N
T
A
N
A
NO
T
E
S
T
O
F
I
N
A
N
C
I
A
L
S
T
A
T
E
M
E
N
T
S
(
C
O
N
T
I
N
U
E
D
)
JU
N
E
3
0
,
2
0
0
4
NO
T
E
2
7
.
P
R
I
O
R
P
E
R
I
O
D
A
D
J
U
S
T
M
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N
T
S
Bo
z
e
m
a
n
M
u
n
i
c
i
p
a
l
C
o
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f
i
n
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s
r
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c
e
i
v
a
b
l
e
a
nd
d
e
f
e
r
r
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d
r
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e
n
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e
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h
a
d
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a
c
c
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e
d
f
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n
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h
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p
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s
l
y
i
s
s
u
e
d
c
o
m
p
r
e
h
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n
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ously reported general fund net
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odified accrual basis of
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C.
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80
CI
T
Y
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F
B
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M
A
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T
A
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A
T
E
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I
T
U
R
E
S
,
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D
C
HA
N
GE
S
I
N
F
U
N
D B
A
L
A
NC
ES
–
B
U
D
G
ET
T
O
A
C
T
UAL
GE
N
E
R
A
L
F
UN
D
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4
Variance with
Actu
al
Final Budget
Or
i
g
in
al
Fi
n
al
Amounts
Positive (Negative)
Bu
dget
ar
y
f
und b
alance, J
u
ly 1
3,08
3
,
8
3
2
$
3,
0
8
3
,
8
3
2
$
3,
08
3
,
8
3
2
$
-$
Re
so
ur
ces (
inf
l
ows):
Taxes
5,95
3
,
6
8
2
5,
9
5
3
,
6
8
2
6,
26
9
,
7
1
5
316,033
Sp
e
c
i
al
a
s
sessmen
ts
-
-
96
96
Lice
n
ses a
n
d p
e
r
m
its
27
3
,
0
0
0
27
3
,
0
0
0
28
2
,
0
7
8
9,078
In
terg
ov
er
n
men
tal
3,74
0
,
4
6
1
3,
7
4
0
,
4
6
1
3,
81
6
,
7
8
4
76,323
Char
g
es f
or
serv
ices
1,
43
2
,
2
1
6
1,
4
3
2
,
2
1
6
1,
59
0
,
8
5
6
158,640
Fines a
n
d
f
orf
ei
tures
1,24
6
,
5
0
0
1,
2
4
6
,
5
0
0
1,
10
6
,
4
5
1
(140,049)
Sa
l
e
o
f
a
s
s
e
t
s
-
-
84
,
4
4
2
84,442
In
tere
st o
n
i
nvestments
40
,
0
0
0
40
,
0
0
0
27
,
3
8
9
(12,611)
Tran
sfer
s
f
rom o
t
her
f
unds
2,17
3
,
8
2
3
2,
1
7
3
,
8
2
3
2,
10
9
,
4
3
9
(64,384)
Other
19
9
,
0
0
0
199
,
0
0
0
25
0
,
4
7
1
51,471
Amou
nts a
v
ai
labl
e
f
or
a
p
p
r
op
r
i
ation
18
,
14
2
,
5
1
4
18
,
1
42
,
5
1
4
18
,
62
1
,
5
5
3
479,039
Ch
ar
g
es
t
o
a
p
prop
ri
a
t
i
o
n
s (
o
utflows)
:
Curr
e
nt
Genera
l g
overnment
3,
56
5
,
9
8
5
3,
5
9
0
,
9
8
5
3,
58
6
,
2
3
7
4,748
Pu
bl
ic s
afety
5,
63
2
,
5
1
9
6,
4
6
1
,
3
6
1
6,
35
0
,
4
1
8
110,943
Pu
bl
ic s
erv
ice
58
4
,
0
7
8
58
4
,
0
7
8
41
1
,
4
3
3
172,645
Pu
bl
ic w
elfar
e
3,35
5
,
1
2
2
3,
2
2
0
,
1
2
2
3,
08
3
,
1
3
0
136,992
Other
35
0
,
5
5
3
25
0
,
5
5
3
27
3
,
7
8
5
(23,232)
Capi
tal o
u
tlay
25
9
,
2
2
7
25
9
,
2
2
7
65
2
,
1
9
9
(392,972)
Debt
s
erv
ice
87
,
4
8
8
87
,
4
8
8
79
,
6
3
7
7,851
Tran
sfer
s
t
o o
t
her
funds
1,32
6
,
4
6
0
707
,
6
1
8
83
9
,
1
7
3
(131,555)
To
t
al c
h
ar
g
es to a
p
p
rop
r
i
ation
s
15
,
16
1
,
4
3
2
15
,
1
61
,
4
3
2
15
,
27
6
,
0
1
2
(114,580)
Bu
dget
ar
y
f
und b
alance, J
u
ne 3
0
2,
98
1
,
0
8
2
$
2,
9
81
,
0
8
2
$
3,
34
5
,
5
4
1
$
364,459$
Budg
et
e
d
A
mou
nts
81
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
ST
A
T
E
M
E
N
T
O
F
R
E
V
E
NU
E
,
E
X
P
E
ND
I
T
U
R
E
S
,
AN
D
C
HA
N
GE
S
I
N
F
U
N
D B
A
L
A
NC
ES
–
B
U
D
G
ET
T
O
A
C
T
UAL
ST
R
E
E
T
A
N
D
F
I
R
E
I
M
P
A
C
T
F
E
E
S
F
U
N
D
YE
A
R
E
N
DED
J
U
N
E
3
0
,
2
0
0
4
Variance with
Actu
al
A
mou
nts
Final Budget
Or
ig
in
al
Fi
n
al
Budgeta
r
y B
asis
Positive (Negative)
Bu
dget
ar
y
f
und ba
lance
,
J
u
ly 1
8,0
0
8
,
1
53
$
8,
0
08
,
1
5
3
$
8,
0
0
8
,
15
3
$
-$
Re
so
ur
ces (
inf
l
ows):
Char
g
es f
or
s
erv
ice
s
1,
0
4
7
,
6
60
1,
0
4
7
,
6
6
0
1,
9
5
4
,
77
0
907,110
In
tere
s
t o
n
i
nvestments
90
,
0
00
90
,
0
0
0
14
1
,
63
9
51,639
Amou
nts a
v
ai
lable
f
or
a
pp
r
o
p
r
iation
9,1
4
5
,
8
13
9,
1
45
,
8
1
3
10,1
0
4
,
56
2
958,749
Ch
a
r
ge
s
t
o a
ppropriations
(
out
fl
ows)
:
Curr
e
n
t
Pu
bl
ic s
afety
15
6
,
0
00
15
6
,
0
0
0
3,
85
4
152,146
Publi
c
s
e
r
vic
e
-
-
32
,
44
3
(32,443)
Capi
tal o
u
tlay
5,5
4
5
,
2
80
5,
5
45
,
2
8
0
-
5,545,280
Total c
h
arges t
o a
p
p
r
o
p
ri
at
ions
5,
7
0
1
,
2
80
5,
7
01
,
2
8
0
36
,
29
7
5,664,983
Bu
dget
ar
y
f
und ba
lance
,
J
u
ne 30
3,
4
4
4
,
5
33
$
3,
4
44
,
5
3
3
$
10,0
6
8
,
26
5
$
6,623,732$
Budg
et
e
d
A
mou
nts
82
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
ST
A
T
E
M
E
N
T
O
F
R
E
V
E
NU
E
,
E
X
P
E
ND
I
T
U
R
E
S
,
AN
D
C
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S
I
N
F
U
N
D B
A
L
A
NC
ES
–
B
U
D
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T
O
A
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T
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ITY
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L
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A
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D
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A
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N
DED
J
U
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E
3
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2
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Variance with
Actu
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A
mou
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Final Budget
Or
ig
in
al
Fi
n
al
Budgeta
r
y B
asis
Positive (Negative)
Bu
dget
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f
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lance
,
J
u
ly 1
88
9
,
8
21
$
88
9
,
8
2
1
$
88
9
,
82
1
$
-$
Re
so
ur
ces (
inf
l
ows):
In
terg
ov
er
n
men
tal
-
-
3,
93
8
3,938
In
tere
s
t o
n
i
nvestments
12
,
0
00
12
,
0
0
0
10
,
56
4
(1,436)
Loan
r
epa
y
ment
17
5
,
2
00
17
5
,
2
0
0
16
6
,
69
2
(8,508)
Ot
h
er
-
-
19
4
194
Amou
nts a
v
ai
lable
f
or
a
pp
r
o
p
r
iation
1,0
7
7
,
0
21
1,
0
77
,
0
2
1
1,
0
7
1
,
20
9
(5,812)
Ch
a
r
ge
s
t
o a
ppropriations
(
out
fl
ows)
:
Curr
e
n
t
Pu
bl
ic w
elfar
e
64
6
,
9
60
646
,
9
6
0
59
3
,
39
0
53,570
Total c
h
arges t
o a
p
p
r
o
p
ri
at
ions
64
6
,
9
60
646
,
9
6
0
59
3
,
39
0
53,570
Bu
dget
ar
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f
und ba
lance
,
J
u
ne 30
43
0
,
0
61
$
430
,
0
6
1
$
47
7
,
81
9
$
47,758$
Budg
et
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d
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mou
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83
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AND ANALYSIS
Ye
a
r
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n
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e
d
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u
n
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3
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EVE
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ES
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n
era
l
ImpactDevelopment
Fu
n
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Fe
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u
rce
s
/i
n
flow
s o
f
r
e
s
ource
s
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ou
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ba
s
is) "
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o
p
r
iation" f
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t
he
b
u
dg
et
ar
y
compar
i
son
s
chedu
le
18
,
62
1
,
5
5
3
$
10,104,562
$
1,071,209$
Di
f
fere
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ce
s
-
b
u
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et
t
o
G
A
AP:
The
f
und b
a
l
a
n
ce
a
t
t
h
e
b
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g
innin
g o
f
t
h
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y
ear i
s
a
b
u
dg
et
a
r
y
r
e
s
ource
b
u
t i
s
not a
c
urr
e
n
t-yea
r
r
e
venue f
or
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inancial r
e
po
r
t
ing p
u
rp
o
s
es
.
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3
,
8
3
2)
(8,008,153)
(889,821)
Tran
sfer
s
f
rom
ot
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f
unds a
r
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i
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flow
s o
f
b
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et
a
r
y
r
e
s
ource
s
b
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t a
r
e
n
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re
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enues
f
or
financial r
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p
o
r
ting p
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s
es
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10
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4
3
9)
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r
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e
e
d
s
f
rom
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ale
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r
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ources b
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l
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t
h
an r
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v
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f
or
financia
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p
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r
t
i
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g p
u
rp
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s
es
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4
,
4
4
2
)
-
-
Tota
l
revenues
a
s
r
eporte
d
on t
h
e
s
tat
e
m
en
t
o
f r
evenues,
e
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pendit
u
res,
a
n
d
chan
ges i
n f
und b
a
l
ances
-
g
overn
mental
f
unds
13
,
34
3
,
8
4
0
$
2,096,409
$
181,388$
Us
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s
/
o
ut
f
l
o
w
s
o
f r
e
so
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ce
s
Actu
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m
ou
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r
y
ba
s
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tot
a
l
c
h
ar
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p
p
r
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p
r
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a
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n
s" f
rom
t
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e
budg
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ary c
o
m
par
i
son
s
chedu
le
15
,
27
6
,
0
1
2
$
36,297
$
593,390$
Di
f
fere
n
ce
s
-
b
u
dg
et
t
o
G
A
AP:
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C
it
y
b
u
dg
ets f
or
c
lai
m
s a
nd
c
o
m
pen
sate
d
a
b
s
ence
s
o
n
t
h
e
c
a
s
h b
a
s
is,
ra
t
h
er
t
han
t
h
e m
od
i
f
ied
a
c
c
r
u
al
b
a
s
is.
-
-
-
Tran
sfer
s
t
o
o
t
h
er
f
unds a
r
e
o
u
tf
lo
w
s o
f
b
u
dg
et
a
r
y
r
e
s
ources b
u
t
a
re
n
ot
ex
pe
n
diture
s
for
f
inancial r
e
po
r
t
ing p
u
rp
o
ses
.
(83
9
,
1
7
3)
-
-
Tota
l
ex
pendit
u
res
a
s
r
eporte
d
o
n t
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s
t
a
t
e
m
en
t
o
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r
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,
e
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a
n
d
ch
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ges i
n f
und b
a
l
ance
s
-
g
overn
mental
f
unds
14
,
43
6
,
8
3
9
$
36,297
$
593,390$
D.
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L
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M
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N
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t
h
e
t
r
u
s
t
i
s
t
r
a
n
s
f
e
r
r
e
d
t
o
t
h
e
g
e
n
e
r
a
l
f
u
n
d
f
o
r
u
s
e
i
n
m
a
i
n
t
a
i
n
i
n
g
t
h
e
C
i
t
y
’
s
c
e
m
e
t
e
r
y
.
84
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
CO
M
B
I
N
I
N
G
B
A
L
A
N
C
E
S
H
E
E
T
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
Ju
n
e
3
0
,
2
004
Sp
e
c
i
a
l
R
evenue
F
u
nds
De
p
art
m
ental
Cit
y
Government
Sp
ec
i
a
l
Pla
n
nin
g
Gas TaxStudy
Revenues
Board
In
sura
n
ce
Pen
sion
App
o
r
tionmentCommission
AS
SE
TS
Cash an
d
c
a
s
h e
q
u
ivalents
1,27
6
,
1
0
7
$
12
8
,
1
5
3
$
-
$
13
6
,
5
7
1
$
253,604
$
-$
Rec
e
i
vabl
e
s
Pr
o
p
e
r
t
y t
axes
40
,
9
8
9
16
,
4
6
9
14
9
,
2
4
5
66
,
9
1
5
-
-
Cust
o
mer
s,
n
e
t
562
-
-
-
-
-
Spec
i
a
l
a
ssessmen
ts
-
-
-
-
-
-
Other
g
overn
ments
19
4
,
0
6
8
-
-
-
-
-
Due
f
rom
o
t
her
C
ity f
unds
-
-
-
-
-
-
Prep
a
id
e
x
pe
ndit
u
re
s
-
-
-
-
-
-
No
t
e
s
r
e
c
e
i
v
abl
e
-
-
-
-
-
-
Restri
ct
e
d
c
a
sh a
n
d
ca
s
h e
q
u
ivale
nts
-
-
-
-
-
-
Total a
s
sets
1,
51
1
,
7
2
6
14
4
,
6
2
2
14
9
,
2
4
5
20
3
,
4
8
6
253,604
-
LIABIL
IT
IE
S
A
ND
F
UND B
A
LANC
ES
Liab
il
i
t
i
e
s
:
Acc
o
u
nts p
a
y
abl
e
74
,
8
6
2
26
,
0
9
1
-
-
104,128
-
Acc
r
u
ed
e
m
pl
o
y
ee
b
e
n
efit
s
p
a
y
abl
e
10
-
-
63
2
-
-
Deferred
r
e
v
enue
15
,
4
9
7
4,
5
8
7
51
,
5
8
2
24
,
5
5
6
-
-
Due
t
o o
t
her C
ity f
unds
54
9
,
0
7
1
-
97
,
6
6
3
15
,
1
1
3
-
-
Tota
l
l
i
a
bi
l
i
t
i
e
s
63
9
,
4
4
0
30
,
6
7
8
14
9
,
2
4
5
40
,
3
0
1
104,128
-
Fund
b
alanc
es:
Re
s
e
r
v
e
d
f
or:
Rents a
n
d
l
e
a
s
es
-
-
-
-
-
-
Pa
r
k
d
e
v
elop
m
ent
-
-
-
-
-
-
Unre
s
erv
ed
87
2
,
2
8
6
11
3
,
9
4
4
-
16
3
,
1
8
5
149,476
-
To
t
al f
und b
a
l
ance
s
87
2
,
2
8
6
11
3
,
9
4
4
-
16
3
,
1
8
5
149,476
-
Tota
l
l
i
a
b
i
l
i
t
i
e
s
a
nd
f
und b
a
l
a
n
ce
s
1,
51
1
,
7
2
6
$
14
4
,
6
2
2
$
14
9
,
2
4
5
$
20
3
,
4
8
6
$
253,604
$
-$
85
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
CO
M
B
I
N
I
N
G
B
A
L
A
N
C
E
S
H
E
E
T
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
(
C
O
N
T
I
NU
E
D
)
Ju
n
e
3
0
,
2
004
Sp
ecial R
e
ve
nu
e
F
u
n
d
s
Be
a
u
ti
-
Street and
Hi
s
t
o
ric
Dr
u
g
fica
t
i
o
n
Tree
Pres
er
v
ati
on
Fo
r
f
ei
t
u
re
s
Fire
T
ruck
of B
o
z
e
m
anMaintenance
AS
SE
TS
Ca
sh
a
n
d
c
ash e
qui
va
l
ent
s
12,501
$
-
$
-
$
-
$
574,679$
Rec
e
i
v
abl
e
s
Pr
op
e
r
t
y t
axes
-
-
29
-
-
Cu
st
o
mers, n
e
t
-
71
3
-
-
4,124
Sp
e
c
i
a
l
a
s
sessmen
ts
-
-
-
-
98,505
Othe
r g
o
vernments
-
26
,
3
2
5
-
-
-
Due f
r
o
m o
the
r
C
i
ty f
un
d
s
-
-
-
-
-
Prep
a
i
d
e
x
pe
n
dit
u
re
s
-
-
-
-
-
No
t
e
s
r
e
c
e
i
v
abl
e
-
-
-
-
-
Restri
c
ted
c
a
s
h a
n
d
c
a
sh e
q
u
ivale
n
ts
-
-
-
-
-
Tota
l
a
s
s
e
t
s
12,5
01
27
,0
3
8
29
-
677,308
LIABIL
IT
IE
S
A
ND F
U
N
D
B
ALANC
ES
Liab
i
l
i
t
i
e
s
:
Acc
o
u
nts p
a
y
abl
e
1,3
5
4
-
-
-
113,249
Acc
r
u
ed
e
m
pl
oy
ee
b
e
nefits p
ayabl
e
53
8
-
-
-
113
De
f
err
ed
r
e
v
enue
-
-
29
-
-
Du
e
t
o
o
ther
C
it
y
f
unds
-
51
,4
0
7
-
2,
49
2
-
Tota
l
l
i
a
b
i
l
i
t
i
e
s
1,8
92
51
,4
0
7
29
2,
49
2
113,362
Fund
b
alanc
es:
Reserv
ed
f
or:
Rents a
n
d
l
e
a
s
es
-
-
-
-
-
Pa
rk
d
e
v
elop
m
en
t
-
-
-
-
-
Unre
s
erv
ed
10
,6
0
9
(2
4
,36
9
)
-
(2
,
49
2
)
563,946
Total f
und b
a
l
ances
10
,6
0
9
(2
4
,36
9
)
-
(2
,
49
2
)
563,946
Tota
l
l
i
a
b
il
i
ti
e
s
a
n
d
f
und b
ala
n
ce
s
12,5
01
$
27
,0
3
8
$
29
$
-
$
677,308$
86
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
CO
M
B
I
N
I
N
G
B
A
L
A
N
C
E
S
H
E
E
T
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
(
C
O
N
T
I
NU
E
D
)
Ju
n
e
3
0
,
2
004
Sp
ecial R
e
venu
e
F
u
nd
s
Consol
i
d
a
t
e
d
Law a
n
d
Com
munit
y
Park
in
g
Justi
c
e
Spec
i
a
l
Tran
s-
Building Highway
Di
s
trict
s
Cen
te
r
Projec
t
s
porta
t
i
o
n
InspectionSafety
AS
SE
TS
Cash an
d
c
a
s
h e
q
u
ivale
n
ts
73
,
8
9
5
$
-
$
65
8
,
0
0
6
$
-
$
577,225$ 18,120$
Rec
e
i
vabl
e
s
Pr
o
p
e
r
t
y t
axes
-
-
-
-
-
-
Cust
o
mer
s,
n
e
t
-
-
-
-
1,530
-
Spec
i
a
l
a
ssessmen
ts
-
-
-
-
-
-
Ot
he
r g
o
ve
rnment
s
-
-
-
1,
0
2
9
-
-
Due
f
rom
o
t
her
C
ity f
unds
-
-
-
-
-
-
Pr
e
p
a
id
e
x
pe
nditure
s
-
58
0
,
1
25
-
-
-
-
No
t
e
s
r
e
c
e
i
v
abl
e
1,7
3
9
-
-
-
-
-
Restri
ct
ed
c
a
sh a
n
d
ca
s
h e
q
uivalents
23
1
,
8
7
5
-
-
-
-
-
Total a
s
sets
30
7
,
5
0
9
58
0
,
1
25
65
8
,0
0
6
1,02
9
578,755
18,120
LIABIL
IT
IE
S
A
ND
F
UND B
A
LANC
ES
Liab
i
l
i
t
i
e
s
:
Acc
o
u
nts p
a
y
abl
e
80
-
-
5,
6
2
8
6,769
-
Acc
r
u
ed
e
m
ploy
ee
b
enefits p
a
y
abl
e
-
-
-
-
4,451
-
Deferred
r
e
v
enue
1,
7
3
9
-
-
-
-
-
Du
e
t
o
o
ther Ci
t
y
f
unds
-
-
-
14
,8
3
0
-
-
Tota
l
l
i
a
b
il
i
t
i
e
s
1,8
19
-
-
20
,4
5
8
11,220
-
Fund
b
alanc
es:
Re
s
e
r
v
e
d
f
or:
Rents a
n
d
l
e
a
s
es
-
58
0
,
1
25
-
-
-
-
Pa
r
k
d
e
v
elop
m
ent
-
-
-
-
-
-
Unre
s
erv
ed
30
5
,
6
9
0
-
65
8
,0
0
6
(1
9,
4
2
9
)
567,535
18,120
To
t
al f
und b
a
l
ance
s
30
5
,
6
9
0
58
0
,
1
25
65
8
,0
0
6
(1
9,
4
2
9
)
567,535
18,120
Tota
l
l
i
a
b
i
l
i
t
i
e
s
a
nd
f
und b
a
l
a
n
ces
30
7
,
5
0
9
$
58
0
,
1
25
$
65
8
,0
0
6
$
1,02
9
$
578,755$ 18,120$
87
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
CO
M
B
I
N
I
N
G
B
A
L
A
N
C
E
S
H
E
E
T
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
(
C
O
N
T
I
NU
E
D
)
Ju
n
e
3
0
,
2
004
Sp
ec
ial R
e
v
e
nu
e
F
u
n
d
s
Do
w
nto
wn
Communit
y
Im
pr
o
v
em
en
t
Str
e
e
t
Par
k
Municipal Court
Ho
u
sin
g
Dis
t
r
ic
t
Lig
hti
n
g
Lan
d
RestitutionTotal
AS
SE
TS
Cash an
d
c
a
s
h e
q
u
ivale
n
ts
1,5
2
1
$
55
4
,
0
0
6
$
79
$
62
,
9
2
2
$
228$ 4,327,617$
Rec
e
i
vabl
e
s
Pr
o
p
e
r
t
y t
axes
-
-
-
-
-
273,647
Cust
o
mer
s,
n
e
t
-
-
-
-
-
6,929
Spec
i
a
l
a
ssessmen
ts
-
6,
9
2
7
8,
5
4
0
-
-
113,972
Ot
he
r g
o
ve
rnment
s
-
-
-
-
-
221,422
Due
f
rom
o
t
her
C
ity f
unds
32
,
7
14
-
-
-
-
32,714
Pr
e
p
a
id
e
x
pe
nditure
s
-
-
-
-
-
580,125
No
t
e
s
r
e
c
e
i
v
abl
e
11
2
,
0
8
3
-
-
-
-
113,822
Restri
ct
e
d
c
a
sh a
n
d
c
a
s
h e
q
u
ivale
nts
-
-
-
-
-
231,875
Total a
s
sets
14
6
,
3
18
56
0
,9
3
3
8,
6
1
9
62
,
9
2
2
228
5,902,123
LIABIL
IT
IE
S
A
ND
F
U
ND
E
Q
UI
T
Y
Liab
il
i
t
i
e
s
:
Acc
o
u
nts p
a
yabl
e
-
20
,
7
4
4
12
,
5
1
4
40
3
225
366,047
Acc
r
u
ed
e
m
ploy
ee
be
n
efits p
a
y
able
-
-
-
-
-
5,744
Deferred
r
e
v
enue
11
2
,
0
83
-
33
5
-
-
210,408
Due t
o
o
the
r
C
i
ty f
u
nd
s
-
-
13
0,
7
5
9
-
-
861,335
Tota
l
l
i
a
b
il
i
t
i
e
s
11
2
,
0
83
20
,7
4
4
14
3,
6
0
8
40
3
225
1,443,534
Fund
b
alanc
es:
Re
s
e
r
v
e
d
f
or:
Rents a
n
d
l
e
a
s
es
-
-
-
-
-
580,125
Pa
r
k
d
e
v
elop
m
en
t
-
-
-
62
,
5
1
9
-
62,519
Un
re
s
erv
ed
34
,
2
3
5
54
0
,1
8
9
(1
3
4,9
8
9
)
-
3
3,815,945
Tota
l
f
und b
ala
n
ce
s
34,23
5
54
0
,1
8
9
(1
3
4,9
8
9
)
62
,
5
1
9
3
4,458,589
Tota
l
l
i
a
b
i
l
i
t
i
e
s
a
nd
f
und b
a
l
a
n
ce
s
14
6
,
3
1
8
$
56
0
,9
3
3
$
8,
6
1
9
$
62
,
9
2
2
$
228$ 5,902,123$
88
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
CO
M
B
I
N
I
N
G
B
A
L
A
N
C
E
S
H
E
E
T
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
(
C
O
N
T
I
NU
E
D
)
Ju
n
e
3
0
,
2
004
Capi
ta
l
P
roj
e
c
t
s
Perm
anent
Debt S
e
rvice F
u
n
d
s
Fun
d
FundTotal Nonmajor
SI
D
G.O
.
Ge
neral
CemeteryGovernmental
Re
v
olvin
g
Bonds
Tota
l
Im
pr
o
vem
ents
CareFunds
AS
SE
TS
Cash an
d
c
a
s
h e
q
u
ivale
n
ts
1,4
9
4
,
4
9
4
$
45
3,
3
5
4
1,
9
4
7
,
8
4
8
$
2,
0
4
2
,
29
9
$
525,155
$
8,842,919$
Rec
e
i
vabl
e
s
Pr
o
p
e
r
t
y t
axes
12
6
59
,
4
7
6
59
,
6
0
2
-
-
333,249
Cust
o
mer
s,
n
e
t
-
-
20
,
44
9
1,044
28,422
Sp
ecia
l
a
s
s
e
ss
m
ents
-
-
-
-
-
113,972
Ot
he
r g
o
ve
rnment
s
-
-
-
-
-
221,422
Due
f
rom
o
t
her
C
ity f
unds
295,7
2
4
-
29
5
,
7
2
4
-
-
328,438
Prep
a
id
e
x
pe
ndit
u
re
s
-
-
-
-
-
580,125
No
t
e
s
r
e
c
e
i
v
abl
e
-
-
-
-
-
113,822
Restri
ct
e
d
c
a
sh a
n
d
ca
s
h e
q
u
ivale
n
ts
-
3,
3
6
6
,5
9
5
3,
3
6
6
,5
9
5
-
-
3,598,470
To
t
al a
s
sets
1,
7
9
0,
3
4
4
3,
8
7
9
,4
2
5
5,
6
6
9
,7
6
9
2,
0
6
2
,
74
8
526,199
14,160,839
LIABIL
IT
IE
S
A
ND
F
UND B
A
LANC
ES
Liab
il
i
t
i
e
s
:
Acc
o
u
nts p
a
y
abl
e
7,6
1
5
-
7,
6
1
5
25
,
49
3
-
399,155
Acc
r
u
ed
e
m
pl
o
y
ee
b
e
n
efit
s
p
a
y
abl
e
-
-
-
-
-
5,744
Ma
t
ured
b
o
n
ds
p
a
y
abl
e
-
39
5
,
0
0
0
39
5
,
0
0
0
-
-
395,000
Ma
t
u
re
d
i
n
te
r
est
p
ayable
-
17
6
,
6
0
5
17
6
,
6
0
5
-
-
176,605
Defe
rr
ed r
evenu
e
126
22
,
6
0
4
22
,
7
3
0
-
14,013
247,151
Du
e
t
o
o
ther Ci
t
y
f
unds
-
-
-
-
-
861,335
Tota
l
l
i
a
b
il
i
t
i
e
s
7,7
41
59
4,
2
0
9
60
1
,9
5
0
25
,
49
3
14,013
2,084,990
Fund
b
alanc
es:
Re
s
e
r
v
e
d
f
or:
Rents a
n
d
l
e
a
s
es
-
-
-
-
-
580,125
Endo
w
ment
-
-
-
-
512,186
512,186
Pa
r
k
d
e
v
elop
m
ent
-
-
-
-
-
62,519
Debt
s
ervice
1,7
8
2,6
0
3
3,
2
8
5
,
2
1
6
5,
0
6
7
,
8
1
9
-
-
5,067,819
Un
re
s
erv
ed
-
-
-
2,
0
3
7
,
25
5
-
5,853,200
To
t
al f
und b
a
l
ance
s
1,
7
8
2,
6
0
3
3,
2
8
5
,2
1
6
5,
0
6
7
,8
1
9
2,
0
3
7
,
25
5
512,186
12,075,849
Total
l
i
a
b
ili
t
i
e
s
a
n
d f
und b
ala
n
ces
1,790,344
$
3,
8
7
9
,4
2
5
$
5,
6
6
9
,7
6
9
$
2,
0
6
2
,
74
8
$
526,199
$
14,160,839$
89
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
CO
M
B
I
N
I
NG
S
T
A
T
E
M
EN
T
O
F
R
E
VE
N
U
E
,
E
X
PE
N
D
I
T
U
R
E
S,
A
N
D
C
H
AN
G
E
S
I
N
F
UN
D
B
ALA
NCE-
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4
Depa
rtment
a
l
Cit
y
Government
Sp
ec
i
al
Plan
n
ing
Gas
T
axStudy
Revenu
e
s
Board
Insuranc
e
Pension
Apporti
o
n
m
entCommission
RE
V
ENU
E
S
Taxes
33
6
,
9
48
$
75
,
8
3
4
$
1,
2
6
8
,
7
6
1
$
54
6
,
5
2
2
$
-
$
-$
Spec
i
a
l
a
s
s
e
s
s
m
en
ts
-
-
-
-
-
-
Lice
n
ses
a
n
d p
e
r
m
its
-
-
-
-
-
-
Inte
rgovernm
enta
l
18
8
,
6
01
75
,
6
4
9
77
,
1
3
4
17
8
,
7
5
5
507,874
-
Ch
ar
g
e
s
f
or
s
e
rv
i
c
e
s
5,52
8
13
,
1
7
1
-
-
-
-
Fi
n
e
s a
nd
f
orfeit
u
r
es
34
,
2
59
-
-
-
-
-
Inte
rest o
n
i
n
v
estment
s
10
,
1
83
-
6,
8
8
5
5,
1
3
9
2,220
4
Lo
an r
e
paymen
t
-
-
-
-
-
-
Othe
r
47
7
,
2
56
-
-
-
-
-
Tota
l
r
evenu
e
s
1,0
5
2
,
7
75
16
4
,
6
5
4
1,
3
52
,
7
8
0
73
0
,4
1
6
510,094
4
EX
PEND
I
T
URE
S
Cu
rr
e
n
t
Gene
ral
g
overnment
13
,
0
00
43
8
,
4
2
1
-
-
-
-
Pu
b
l
i
c
s
afety
24
1
,
6
32
-
-
-
-
-
Publ
i
c
s
e
rv
ic
e
-
-
-
-
196,244
-
Pu
b
l
i
c
w
elf
are
23
1
,
9
04
-
-
-
-
-
Othe
r
48
,
2
65
-
-
-
-
-
Capi
t
a
l
o
u
t
l
a
y
1,4
0
4
,
4
26
22
,
9
4
6
-
-
299,466
-
De
b
t s
erv
i
c
e
Pr
incipa
l
-
-
-
-
-
-
In
te
r
e
s
t
a
nd f
isc
a
l f
ee
s
-
-
-
-
-
-
Tota
l
e
xpend
i
t
u
r
es
1,9
3
9
,
2
27
46
1
,
3
6
7
-
-
495,710
-
Revenu
e
s o
v
er (
und
e
r) e
xpe
nd
i
t
u
res
(88
6
,
4
52
)
(29
6
,
7
1
3)
1,
3
52
,
7
8
0
73
0
,4
1
6
14,384
4
OTHER
F
I
N
ANCIN
G S
O
URC
E
S
(
USE
S
)
Transfers i
n
20
8
,
5
12
29
4
,
9
2
4
-
69
,
1
4
7
-
-
Tran
sf
er
s
o
ut
(3
)
-
(1,3
52
,
7
8
0
)
(74
9
,0
9
5
)
-
(253)
Sa
le
o
f
f
ixed
a
ssets
73
3
,
6
07
-
-
-
-
-
Tota
l
o
the
r f
inanc
in
g
s
ou
r
ces a
nd
u
s
es
94
2
,
1
16
29
4
,
9
2
4
(1,3
52
,
7
8
0
)
(67
9
,9
4
8
)
-
(253)
Net
c
hange i
n
f
und
b
a
la
nc
e
55
,
6
6
4
(1
,
7
8
9
)
-
50
,
4
6
8
14,384
(249)
FU
ND B
ALANCES
,
b
e
ginn
in
g
o
f
y
ear
81
6
,
6
22
11
5
,
7
3
3
-
11
2
,7
1
7
135,092
249
FU
ND B
ALANCES
,
e
nd
o
f
y
ear
87
2
,
2
86
$
11
3
,
9
4
4
$
-
$
16
3
,1
8
5
$
149,476
$
-$
Spec
i
al
R
e
ve
n
ue F
u
nds
90
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
CO
M
B
I
N
I
NG
S
T
A
T
E
M
EN
T
O
F
R
E
VE
N
U
E
,
E
X
PE
N
D
I
T
U
R
E
S,
A
N
D
C
H
AN
G
E
S
I
N
F
UN
D
B
ALA
NCE-
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
(
C
O
N
T
I
NU
E
D
)
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4
Sp
ecial R
evenu
e
F
u
n
d
s
Be
au
ti-
Street and
Hi
s
t
o
r
ic
Dr
u
g
ficati
o
n
Tree
Pres
e
r
v
a
tion
For
f
eiture
s
Fire
T
ruck
of B
o
z
e
m
an
Maintenance
RE
V
ENU
E
S
Ta
xe
s
-
$
-
$
-
$
-
$
-$
Spec
i
a
l a
s
s
e
s
s
ments
-
-
-
-
13,402
Licenses a
nd
pe
rmit
s
-
-
-
-
13,278
Inte
rgov
ernm
enta
l
7,6
4
7
12
9
,
34
6
-
-
889
Ch
ar
g
es
f
or
s
erv
i
ce
s
-
-
-
-
1,664,857
Fi
n
e
s a
nd
forfeit
u
r
es
-
5,
37
5
-
-
-
In
te
r
e
st
o
n i
n
v
est
m
ent
s
-
-
-
-
7,340
Lo
an r
e
paymen
t
-
-
-
-
-
Othe
r
2,2
3
7
8,
69
6
-
3,
3
5
0
3,930
Tota
l
r
evenu
e
s
9,8
8
4
14
3
,
41
7
-
3,
3
5
0
1,703,696
EX
PEND
I
T
URE
S
Cu
rr
e
n
t
Gene
ral
g
overnment
33
,7
3
3
-
-
-
-
Pub
l
i
c
s
a
fety
-
16
9
,
09
4
-
-
-
Pub
l
i
c
s
e
rv
ic
e
-
-
-
-
1,129,062
Pub
l
i
c
w
elf
are
-
-
-
-
239,097
Ot
her
-
-
-
5,
8
4
2
-
Ca
pi
t
a
l
o
u
t
l
a
y
-
-
-
-
105,798
De
b
t s
erv
i
c
e
Pr
incipal
-
-
-
-
-
In
tere
s
t
an
d f
isc
al
f
ee
s
-
-
-
-
-
Tota
l
e
xpe
nd
i
t
u
r
e
s
33,
7
3
3
16
9
,
09
4
-
5,
8
4
2
1,473,957
Revenu
e
s o
v
er (
un
d
e
r) expe
nd
it
u
r
es
(23
,8
4
9
)
(25
,
67
7
)
-
(2
,4
92
)
229,739
OTHER
F
I
NANCING S
O
URC
E
S
(
U
SE
S)
Transfers i
n
25
,0
3
5
-
-
-
-
Tran
sf
er
s
o
ut
-
-
-
-
-
Sa
le
o
f
f
ixed
ass
e
ts
-
-
-
-
2,800
Tota
l
ot
h
e
r f
ina
nc
in
g
s
ou
r
ces a
nd
u
ses
25
,0
3
5
-
-
-
2,800
Net
c
hange i
n
f
und
b
a
la
nc
es
1,18
6
(25
,
67
7
)
-
(2
,
4
9
2
)
232,539
FU
ND B
ALANCES,
b
e
ginn
i
n
g
o
f y
ear
9,42
3
1,
30
8
-
-
331,407
FU
ND B
ALANCES,
e
nd
of
y
ear
10
,6
0
9
$
(24
,
36
9
)
$
-
$
(2
,4
92
)
$
563,946$
91
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
CO
M
B
I
N
I
NG
S
T
A
T
E
M
EN
T
O
F
R
E
VE
N
U
E
,
E
X
PE
N
D
I
T
U
R
E
S,
A
N
D
C
H
AN
G
E
S
I
N
F
UN
D
B
ALA
NCE-
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
(
C
O
N
T
I
NU
E
D
)
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4 Special R
evenu
e
F
u
n
d
s
Co
nsolidat
ed
Law a
n
d
Park
in
g
Jus
t
i
c
e
Spe
cial
Communi
t
y
Buil
d
i
n
g
Highway
Di
st
ri
cts
Cen
ter
Pro
je
c
t
s
Tra
n
sporta
t
ion
Ins
p
ec
t
ionSafety
RE
V
ENU
E
S
Ta
xe
s
-
$
-
$
-
$
-
$
-
$
-$
Spec
i
a
l a
s
s
e
s
s
ments
-
-
-
-
-
-
Licenses a
nd
pe
rmit
s
16
,6
0
2
-
-
-
80
8
,
9
06
-
In
te
r
g
over
n
men
ta
l
49
-
-
-
38,859
-
Ch
ar
g
es
f
or
s
e
rv
i
ce
s
-
-
-
-
8,211
-
Fi
n
e
s a
nd
forfeit
u
r
es
42,62
1
-
-
-
-
-
Inte
rest o
n
i
n
v
estments
2,2
8
2
-
10
,
1
5
2
-
9,391
250
Loan r
epa
yment
11,87
8
-
-
-
-
-
Ot
h
er
-
-
-
-
-
-
Tota
l
r
evenu
e
s
73,43
2
-
10
,
1
5
2
-
86
5
,
3
67
250
EX
PEND
I
T
URE
S
Cu
rr
e
nt General
g
o
ve
r
nment
-
-
-
-
-
-
Pub
l
i
c
s
afety
86
,1
7
9
19
,
1
2
5
-
-
79
1
,
1
19
-
Pub
l
i
c
s
erv
ic
e
-
-
19
0
13
,
0
2
8
-
-
Pub
l
i
c
w
elf
are
-
-
-
-
-
-
Ot
h
er
-
-
-
-
-
-
Ca
pi
t
a
l
o
u
t
l
a
y
16,
8
5
7
-
-
3,
9
4
8
60,690
-
De
b
t s
erv
i
c
e
Pr
incipal
-
-
-
-
-
-
In
tere
s
t
an
d f
isc
al
f
ee
s
-
-
-
-
-
-
Tota
l
e
xpe
nd
i
t
u
res
10
3
,0
3
6
19
,
1
25
19
0
16,9
7
6
85
1
,
8
09
-
Revenu
es ov
er (
un
d
e
r) e
xpe
nd
i
tu
r
es
(29
,6
0
4
)
(19
,
1
25
)
9,
9
6
2
(16,97
6
)
13,558
250
OTHER
F
I
N
ANCIN
G S
O
URC
E
S
(U
SE
S
)
Transfers i
n
19
1
,5
5
5
-
-
-
-
-
Tran
sfer
s
o
ut
-
-
-
-
-
-
Sa
le
o
f
f
ixed
a
ss
e
ts
-
-
-
-
-
-
Tota
l
ot
h
e
r f
inanc
in
g
sou
r
ces a
nd
u
s
es
19
1
,5
5
5
-
-
-
-
-
Net
c
hange i
n
f
und
b
a
la
nc
e
16
1
,9
5
1
(1
9
,
1
2
5
)
9,
9
6
2
(16,97
6
)
13,558
250
FU
ND B
ALANCES
,
b
e
ginnin
g
o
f
year
14
3
,7
3
9
59
9
,
2
50
648
,
0
4
4
(2,4
5
3
)
55
3
,
9
77
17,870
FU
ND B
ALANCES
,
e
nd
o
f y
ear
30
5
,6
9
0
$
58
0
,
1
25
$
658
,
0
0
6
$
(19,42
9
)
$
56
7
,
5
35
$
18,120$
92
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
CO
M
B
I
N
I
NG
S
T
A
T
E
M
EN
T
O
F
R
E
VE
N
U
E
,
E
X
PE
N
D
I
T
U
R
E
S,
A
N
D
C
H
AN
G
E
S
I
N
F
UN
D
B
ALA
NCE-
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
(
C
O
N
T
I
NU
E
D
)
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4
Sp
ecial R
evenu
e
Fu
n
d
s
Downto
w
n
Mun
i
c
ipal
Commun
i
ty
Impr
ovement
Str
eet
Park
Cou
r
t
Hou
s
i
n
g
Distr
i
c
t
Lig
ht
i
n
g
Land
Resti
t
u
t
i
o
n
Totals
RE
V
ENU
E
S
Ta
xe
s
-
$
30
1
,
9
6
0
$
-
$
-
$
-
$
2,530,025$
Spec
i
a
l a
s
s
e
s
s
ments
-
62
,
6
2
6
15
5
,
2
5
6
-
-
231,284
Licenses a
nd
pe
rmit
s
-
-
-
-
-
838,786
In
te
r
g
over
n
men
ta
l
-
34
,
6
2
0
-
-
-
1,239,423
Ch
ar
g
es
f
or
s
e
rv
i
ce
s
-
-
-
-
-
1,691,767
Fi
n
e
s a
nd
forfeit
u
r
es
-
-
-
-
-
82,255
Inte
rest o
n
i
n
v
estments
488
7,
2
9
9
2
95
8
3
62,596
Loan r
epa
yment
5,4
17
-
-
-
-
17,295
Ot
h
er
-
-
-
-
-
495,469
Tota
l
r
evenu
e
s
5,9
05
40
6
,
5
0
5
155
,
2
5
8
95
8
3
7,188,900
EX
PEND
I
T
URE
S
Cu
rr
e
n
t
Genera
l
g
overn
ment
-
-
-
-
-
485,154
Pub
l
i
c
s
a
fety
-
-
-
-
-
1,307,149
Pub
l
i
c
s
e
rv
ic
e
-
17
4
,
7
8
8
15
1
,
2
6
2
-
-
1,664,574
Pub
l
i
c
w
elf
are
-
-
-
-
-
471,001
Ot
her
-
-
-
-
-
54,107
Ca
pi
t
a
l
o
u
t
l
a
y
-
14
,
3
5
0
-
8,
0
0
0
-
1,936,481
De
b
t s
erv
i
c
e
Pr
incipa
l
-
-
-
-
-
-
In
t
e
r
e
s
t
a
nd f
isc
a
l f
ee
s
-
-
-
-
-
-
Tota
l
e
xpe
nd
i
t
u
r
es
-
18
9
,
1
3
8
151
,
2
6
2
8,00
0
-
5,918,466
Revenu
e
s o
v
er (
und
e
r) e
xpe
nd
i
t
ures
5,9
05
21
7
,
3
6
7
3,
9
9
6
(7,0
4
2
)
3
1,270,434
OT
HER
F
INA
NC
I
N
G
S
OUR
C
E
S
(
U
S
ES)
Tran
sf
er
s
i
n
-
-
-
-
-
789,173
Tran
sf
er
s
o
ut
-
-
-
-
-
(2,102,131)
Sa
le
o
f
f
ixed
a
ss
e
ts
-
-
-
-
-
736,407
Tota
l
o
the
r f
inanc
in
g
s
ou
r
ces a
nd
u
s
es
-
-
-
-
-
(576,551)
Net
c
hange i
n
f
und
b
a
la
nce
5,9
05
21
7
,
3
6
7
3,
9
9
6
(7,0
4
2
)
3
693,883
FU
ND B
ALANCES,
b
e
ginnin
g
o
f
y
ear
28
,
33
0
32
2
,
8
2
2
(138
,
9
8
5
)
69
,5
6
1
-
3,764,706
FU
ND B
ALANCES,
e
nd
o
f y
ear
34
,
23
5
$
54
0
,
1
8
9
$
(134
,
9
8
9
)
$
62
,5
1
9
$
3
$
4,458,589$
93
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
CO
M
B
I
N
I
NG
S
T
A
T
E
M
EN
T
O
F
R
E
VE
N
U
E
,
E
X
PE
N
D
I
T
U
R
E
S,
A
N
D
C
H
AN
G
E
S
I
N
F
UN
D
B
ALA
NCE-
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
(
C
O
N
T
I
NU
E
D
)
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4 Debt S
e
rvic
e F
u
n
d
s
SI
D
G.O
.
Revolv
ing
Bon
d
s
Tot
a
ls
RE
V
ENU
E
S
Ta
xe
s
-
$
47
5
,
1
8
3
$
47
5
,
1
8
3
$
Spec
i
a
l a
s
s
e
s
s
ments
-
-
-
Lice
n
ses
a
n
d p
e
r
m
its
-
-
-
In
te
r
g
ov
er
n
menta
l
-
4,
7
6
5
4,
7
6
5
Ch
ar
g
es
f
or
s
e
rv
i
ce
s
-
-
-
Fi
n
e
s a
nd
forfeit
u
r
es
-
-
-
Inte
rest o
n
i
n
v
estments
29,
5
0
4
3,
4
0
3
32
,
9
0
7
Lo
an r
e
paymen
t
-
-
-
Ot
h
er
-
-
-
Tota
l
r
evenu
e
s
29,
5
0
4
483
,
3
5
1
512
,
8
5
5
EX
PEND
I
T
URE
S
Cu
rr
e
n
t
General g
o
ve
r
nment
-
-
-
Pub
l
i
c
s
a
fety
-
-
-
Pub
l
i
c
s
e
rv
ic
e
-
-
-
Pub
l
i
c
w
elf
are
-
-
-
Ot
her
-
-
-
Ca
pi
t
a
l
o
u
t
l
a
y
56,
2
8
4
-
56
,
2
8
4
De
b
t s
erv
i
c
e
Pr
incipa
l
-
39
5
,
0
0
0
39
5
,
0
0
0
In
te
r
e
s
t
a
nd f
isc
a
l f
ee
s
-
393
,
0
3
0
393
,
0
3
0
Tota
l
e
xpe
nd
i
t
u
r
es
56,
2
8
4
788
,
0
3
0
844
,
3
1
4
Revenu
e
s o
v
er (
un
d
e
r) e
xpe
nd
i
t
ures
(26
,
7
8
0
)
(304
,
6
7
9
)
(33
1
,
4
5
9
)
OTHER
F
I
N
ANCING S
O
URC
E
S
(
U
SE
S
)
Tran
sf
er
s
i
n
10
,750
-
10
,
7
5
0
Transfers o
u
t
(28
,
1
5
5
)
-
(2
8
,
1
5
5
)
Sa
le
o
f
f
ixed
a
ss
e
ts
-
-
-
Tota
l
o
the
r f
inanc
in
g
sou
r
ces a
nd
u
s
es
(17
,
4
0
5
)
-
(17
,
4
0
5
)
Net
c
hange i
n
f
und
b
a
la
nc
e
(44
,
1
8
5
)
(304
,
6
7
9
)
(34
8
,
8
6
4
)
FU
ND B
ALANCES,
b
e
ginnin
g
o
f
y
ear
1,
8
26
,
7
8
8
3,
5
89
,
8
9
5
5,
4
16
,
6
8
3
FU
ND B
ALANCES,
e
nd
o
f y
ear
1,
7
82
,
6
0
3
$
3,
2
85
,
2
1
6
$
5,
0
67
,
8
1
9
$
94
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
CO
M
B
I
N
I
NG
S
T
A
T
E
M
EN
T
O
F
R
E
VE
N
U
E
,
E
X
PE
N
D
I
T
U
R
E
S,
A
N
D
C
H
AN
G
E
S
I
N
F
UN
D
B
ALA
NCE-
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
(
C
O
N
T
I
NU
E
D
)
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4
Capi
t
a
l
P
r
oj
e
cts F
u
n
d
Permanent
F
u
n
d
To
tal
No
nm
aj
o
r
Genera
l
C
e
m
ete
r
y
Governmental
Impr
ov
ements
Care
Fu
nd
s
RE
V
ENU
E
S
Ta
xe
s
-
$
-
$
3,
0
0
5
,
2
08
$
Spec
ia
l
a
s
s
e
ss
m
en
ts
-
-
23
1
,
2
84
Lice
n
s
e
s
a
n
d
p
erm
its
-
-
83
8
,
7
86
Inte
rgov
ernm
enta
l
17
8
,8
3
0
-
1,
4
2
3
,
0
18
Ch
ar
g
e
s
f
or
se
r
v
i
ce
s
-
3,
5
5
8
1,
6
9
5
,
3
25
Fi
n
e
s a
nd
f
orfeit
u
r
es
-
-
82
,
2
5
5
Inte
rest o
n
i
n
vestment
s
44,54
3
7,
3
0
8
14
7
,
3
54
Loan
r
e
p
aymen
t
-
-
17
,
2
9
5
Othe
r
15
1
,4
4
1
-
64
6
,
9
10
Tota
l
r
evenu
e
s
37
4
,8
1
4
10
,
8
6
6
8,
0
8
7
,
4
35
EX
PEND
I
T
URE
S
Cu
rr
e
nt General g
o
ve
r
n
ment
-
-
48
5
,
1
54
Pub
l
i
c
s
a
fety
-
-
1,
3
0
7
,
1
49
Pub
l
i
c
S
e
rv
ic
e
7,4
0
6
-
1,
6
7
1
,
9
80
Pub
l
i
c
w
elf
are
6,7
0
7
-
47
7
,
7
08
Ot
h
er
-
-
54
,
1
0
7
Capi
t
al
o
u
t
l
a
y
2,1
8
0
,0
0
1
-
4,
1
7
2
,
7
66
De
b
t s
e
r
v
i
c
e
Pr
incipal
-
-
39
5
,
0
00
In
te
r
e
s
t a
n
d f
isca
l
f
ees
-
-
39
3
,
0
30
Tota
l
e
xpe
nd
i
t
ures
2,1
9
4
,1
1
4
-
8,
9
5
6
,
8
94
Revenu
es o
v
er (
un
d
e
r) e
xpe
ndit
u
r
es
(1,
8
1
9
,3
0
0
)
10
,
8
6
6
(86
9
,
4
59
)
OTHER
F
I
NANCIN
G S
O
URC
E
S
(
U
SE
S)
Transfers i
n
20
0
,0
0
0
-
99
9
,
9
23
Tran
sfer
s
o
ut
-
(7
,
3
0
8
)
(2,1
3
7
,
5
94
)
Sa
le
of
f
ixed
a
ss
e
ts
-
-
73
6
,
4
07
Tota
l
o
the
r f
inanc
in
g
sou
r
ces a
nd
u
s
es
20
0
,0
0
0
(7
,3
08
)
(40
1
,
2
64
)
Net
c
hange i
n
fun
d
b
a
la
nc
e
(1,
6
1
9
,3
0
0
)
3,
5
5
8
(1,2
7
0
,
7
23
)
FU
ND B
ALANCES,
b
e
ginn
i
n
g
o
f y
ear
3,
6
5
6
,5
5
5
50
8
,
6
2
8
13,3
4
6
,
5
72
FU
ND B
ALANCES,
e
nd o
f
y
ear
2,
0
3
7
,2
5
5
$
51
2
,
1
8
6
$
12,0
7
5
,
8
49
$
BU
D
G
E
T
T
O
A
C
T
U
A
L
S
T
A
T
E
M
E
N
T
S
–
O
T
H
E
R
M
A
J
O
R
F
U
N
D
S
95
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
ST
A
T
E
M
E
N
T
O
F
R
E
V
E
NU
E
S
,
E
X
P
END
I
T
U
R
E
S
, A
N
D
C
H
ANG
E
S
I
N
F
U
ND
B
A
L
ANCES
-
B
U
D
GET
T
O
A
C
T
UAL
OT
H
E
R
M
A
JO
R
F
U
ND
S
–
S
I
D
S
I
N
K
I
NG
F
U
N
D
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4
Variance with
Actual
A
mou
nts
Final Budget
Or
i
g
in
al
Fi
n
al
Budgeta
r
y
B
asi
s
Positive (Negative)
Bu
dget
ar
y
fund b
a
lance
,
J
u
ly 1
1,3
7
1
,7
0
4
$
1,
3
7
1
,
7
0
4
$
1,
3
7
1,
7
0
4
$
-$
Re
so
ur
ces (
i
nf
l
ows):
Ta
xes
-
-
-
-
Spec
i
al a
s
sessments
1,2
0
0
,0
0
0
1,
2
0
0
,
0
0
0
93
2
,
7
7
1
(267,229)
Lice
n
ses a
n
d
pe
r
m
it
s
-
-
-
-
In
te
r
g
ov
er
n
men
ta
l
-
-
-
-
Char
g
es f
or
s
erv
ic
e
s
-
-
5,
6
5
7
5,657
Fines a
n
d
forf
ei
t
u
re
s
-
-
-
-
Sa
l
e
o
f
A
ss
e
t
s
-
-
-
-
In
te
r
e
st o
n
i
n
vestments
-
-
16
,
0
3
3
16,033
Transf
ers
f
r
om o
the
r fu
n
d
s
-
-
28
,
1
5
5
28,155
Ot
h
er
-
-
4,
1
2
1
4,121
Amou
nts a
v
ai
labl
e
f
or
a
pp
r
o
p
r
iation
2,5
7
1
,7
0
4
2,
5
7
1,
7
0
4
2,
3
5
8,
4
4
1
(213,263)
Ch
a
r
ge
s
t
o appropriations
(
out
fl
ows)
:
Curr
e
n
t Ge
ne
ral g
o
ve
rnment
-
-
-
-
Pu
bli
c
s
a
f
ety
-
-
-
-
Pu
bli
c
s
e
r
v
ic
e
-
-
-
-
Pu
bli
c
w
elf
ar
e
-
-
-
-
Ot
h
e
r
-
-
7,
2
9
4
(7,294)
Ca
p
it
a
l
o
utl
a
y
-
-
-
-
Debt
s
erv
ice
1,2
0
0
,0
0
0
1,
2
0
0
,
0
0
0
1,
2
4
7
,
7
7
1
(47,771)
Tran
sfer
s
t
o
o
t
h
er
f
unds
-
-
10,7
5
0
(10,750)
To
t
al c
h
ar
g
es t
o a
p
p
r
o
p
ri
at
ions
1,
2
0
0
,0
0
0
1,
2
0
0,
0
0
0
1,
2
6
5,
8
1
5
(65,815)
Bu
dget
ar
y
fund b
a
lance
,
J
u
ne 3
0
1,
3
7
1
,7
0
4
$
1,
3
7
1,
7
0
4
$
1,
0
9
2,
6
2
6
$
(279,078)$
Budg
et
e
d
A
mou
nts
96
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
NO
T
E
T
O
B
U
D
G
E
T
T
O
AC
T
U
A
L
S
T
AT
E
M
E
N
T
S
-
O
T
H
E
R
M
AJO
R
F
UN
D
S
Ju
n
e
3
0
,
2
004
NO
TE A
. EX
P
LANATIO
N
O
F
D
I
F
F
E
R
E
N
C
ES
B
ETWEE
N
B
UDGET
ARY
I
N
FL
OW
S
A
ND O
U
T
FLOW
S
A
ND G
A
AP R
EVE
N
U
E
S
AND EXPENDITURE
SI
D
Si
n
kin
g
So
u
rce
s
/i
n
flow
s o
f
r
e
s
ource
s
Actu
al
am
ounts
(
budgeta
r
y b
a
s
i
s
)
"
avail
a
b
l
e
f
or a
p
propria
t
i
o
n" from t
h
e
b
udget
a
r
y
co
m
par
i
s
on
s
chedu
le
2,35
8
,
4
4
1
$
Di
ff
e
renc
es -
b
udget t
o
G
AAP:
The
f
und b
a
la
n
ce
a
t t
h
e
b
e
ginning o
f
t
h
e y
ea
r
i
s a
b
u
dg
et
a
r
y
r
e
s
ource b
u
t
i
s
not a
c
u
rr
en
t-year r
e
v
enue
f
or
financial r
e
p
o
r
ting p
u
rp
o
s
es
.
(1,37
1
,
7
0
4)
Tran
sfer
s
f
rom
o
t
h
er
f
unds a
r
e
i
n
flow
s o
f
b
u
dg
et
a
r
y
r
e
source
s b
u
t
a
r
e
n
ot
re
v
enues for
f
inancial r
e
po
r
t
ing p
u
rp
o
ses
.
(28
,
1
5
5)
Tota
l
r
e
venues a
s
r
e
p
o
r
t
e
d
o
n
t
h
e
s
tat
e
m
en
t
o
f
r
e
v
enues, e
x
pe
n
dit
u
re
s
, a
n
d
ch
an
ges i
n f
und b
a
lance
s
- O
ther n
onmajor
g
overn
mental
f
unds
95
8
,
5
8
2
$
Us
e
s
/
o
ut
f
l
o
w
s
o
f reso
ur
ce
s
Actu
al
am
ou
nts (
b
u
dgeta
r
y
b
a
s
is) "
tot
a
l
c
h
ar
g
es t
o a
p
p
r
o
p
r
i
a
t
i
o
n
s" f
rom
t
h
e
bu
dg
et
ar
y
c
ompar
i
son
s
chedu
le
1,26
5
,
8
1
5
$
Di
ff
e
renc
es -
b
udget t
o
G
AAP:
Tran
sfer
s
t
o
o
t
h
er
f
unds a
re
o
u
tf
lows o
f
b
u
dg
et
ar
y
r
e
s
ource
s
bu
t
a
r
e
n
ot
ex
penditure
s
f
or
financial r
e
p
o
rt
ing p
u
rp
o
s
es
.
(10
,
7
5
0)
Tota
l
e
x
pe
n
dit
ures
a
s
r
e
p
o
r
t
e
d
o
n
t
h
e
s
tat
e
men
t
o
f
r
e
v
enues
,
e
x
pe
n
dit
u
re
s
, a
n
d
ch
an
ges i
n f
und b
a
lance
s
- O
ther n
onmajor
g
overn
mental
f
unds
1,2
5
5
,
0
6
5
$
BU
D
G
E
T
T
O
A
C
T
U
A
L
S
T
A
T
E
M
E
N
T
S
–
N
O
N
M
A
J
O
R
F
U
N
D
S
97
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
ST
A
T
E
M
E
N
TS
O
F
R
E
V
E
NU
E
S
,
E
X
P
END
I
T
U
R
E
S
, A
N
D
C
H
ANG
E
S
I
N
F
U
ND
B
A
L
ANCES
-
B
U
D
GET
T
O
A
C
T
UAL
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4
Sp
e
c
i
a
l
R
evenue
F
u
nds
Va
r
i
a
n
ce
Variance
Posit
i
v
e
Positive
Budg
et
Actu
al
(N
e
g
at
i
v
e)
Budg
et
Actual(Negative)
RE
V
ENU
E
S
Taxes
34
6
,
9
1
3
$
33
6
,
9
4
8
(9
,
9
6
5
)
99
,
1
1
8
$
75,834
(23,284)
Sp
e
c
i
al
a
s
sessments
-
-
-
-
-
-
Lice
n
ses a
n
d
p
e
r
m
it
s
-
-
-
-
-
-
In
terg
ov
er
n
men
tal
24
0
,
9
0
1
18
8
,
6
0
1
(5
2
,
3
0
0
)
55
,
0
0
0
75,649
20,649
Char
g
es f
or
s
erv
ic
e
s
4,
5
0
0
5,
5
2
8
1,
0
2
8
12
,
0
0
0
13,171
1,171
Fines a
n
d
forfei
ture
s
22
,
0
0
0
34
,
2
5
9
12
,
2
5
9
-
-
-
In
tere
st o
n
i
nvestments
3,4
6
0
10
,
1
8
3
6,
7
2
3
-
-
-
Loan
r
e
p
a
y
men
t
-
-
-
-
-
-
Other
83
1
,
0
0
7
47
7
,
2
5
6
(35
3
,
7
5
1)
50
0
-
(500)
Total r
e
v
enues
1,44
8
,
7
8
1
1,05
2
,
7
7
5
(39
6
,
0
0
6)
16
6
,
6
1
8
164,654
(1,964)
EX
PEND
I
T
URE
S
-
B
UDG
E
T
UNIT
1,6
4
3
,
9
6
5
1,93
9
,
2
2
7
(29
5
,
2
6
2)
50
8
,
7
7
6
461,367
47,409
Revenues
o
v
er
(
u
nder
)
e
x
penditures
(19
5
,
1
8
4)
(88
6
,
4
5
2)
(69
1
,
2
6
8)
(3
4
2
,
1
5
8)
(296,713)
45,445
OT
HE
R
F
INA
NC
IN
G
S
OU
R
C
ES
Tran
sfer
s
i
n
20
8
,
5
1
2
20
8
,
5
1
2
-
27
1
,
5
9
2
294,924
23,332
Tran
sfer
s
o
u
t
-
(3
)
(3
)
-
-
-
Sa
l
e
o
f
f
ixed
a
s
s
e
t
s
-
73
3
,
6
0
7
73
3
,
6
0
7
-
-
-
Total ot
her
f
inancing s
ources
20
8
,
5
1
2
94
2
,
1
1
6
73
3
,
6
0
4
27
1
,
5
9
2
294,924
23,332
Revenues an
d
o
t
her
s
ource
s
o
v
er
(u
nder)
e
x
pe
nditure
s
13
,
3
2
8
$
55
,
6
6
4
42
,
3
3
6
$
(7
0
,
5
6
6)
$
(1,789)
68,777$
FUND
B
ALANC
ES
, b
egi
nning
o
f yea
r
81
6
,
6
2
2
115,733
FU
ND B
A
LANCES,
e
nd
o
f
y
ear
87
2
,
2
8
6
$
113,944
$
Depa
r
t
m
ental
S
pec
i
a
l
Revenues
City
P
lan
ning Board
98
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
ST
A
T
E
M
E
N
TS
O
F
R
E
V
E
NU
E
S
,
E
X
P
END
I
T
U
R
E
S
, A
N
D
C
H
ANG
E
S
I
N
F
U
ND
B
A
L
ANCES
-
B
U
D
GET
T
O
A
C
T
UAL
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
(
C
O
N
T
I
NU
E
D
)
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4
Sp
ecial R
e
venu
e
F
u
nd
s
Vari
a
n
ce
Variance
Po
si
t
i
v
e
Positive
Budg
et
Actu
al
(N
eg
at
i
v
e)
Budg
et
Actual(Negative)
RE
V
ENU
E
S
Taxes
1,2
7
7
,
6
2
9
$
1,
2
6
8
,7
6
1
(8
,
86
8
)
53
9
,
20
1
$
546,522
7,321
Sp
ecial
a
ss
e
ss
ment
s
-
-
-
-
-
-
Lice
n
ses a
n
d
pe
r
m
it
s
-
-
-
-
-
-
In
terg
over
n
men
tal
82,
8
2
0
77
,
1
3
4
(5
,
68
6
)
22
2
,
42
5
178,755
(43,670)
Char
g
es f
or
s
erv
ic
e
s
-
-
-
-
-
-
Fines a
nd
f
orf
ei
ture
s
-
-
-
-
-
-
In
tere
s
t o
n
i
nvestments
-
6,
8
8
5
6,
88
5
-
5,139
5,139
Lo
an r
epaymen
t
-
-
-
-
-
-
Ot
h
er
-
-
-
-
-
-
Tota
l
r
evenues
1,3
60
,4
49
1,
3
5
2
,7
8
0
(7
,
66
9
)
76
1
,
62
6
730,416
(31,210)
EX
P
E
N
D
I
TURES -
B
U
D
GET
UN
I
T
-
-
-
-
-
-
Revenues o
v
er
(
under
)
e
xpe
n
ditures
1,
3
6
0,
4
4
9
1,
3
5
2
,7
8
0
(7
,
66
9
)
76
1
,
62
6
730,416
(31,210)
OT
HER
F
I
N
A
NC
IN
G
S
O
UR
C
E
S
Tran
sfer
s
i
n
-
-
-
-
69,147
69,147
Tran
sfer
s
o
u
t
(1,
3
1
9,
4
8
5
)
(1
,
3
5
2
,7
8
0
)
(3
3
,
29
5
)
(7
4
4
,
33
8
)
(749,095)
(4,757)
Sa
l
e
o
f
f
ixed a
s
s
e
t
s
-
-
-
-
-
-
Total o
t
her
f
inancing s
ource
s
(1
,
3
1
9,4
8
5
)
(1
,
3
5
2
,7
8
0
)
(3
3
,
29
5
)
(7
4
4
,
33
8
)
(679,948)
64,390
Re
venu
e
s
a
n
d
o
the
r
s
o
ur
ce
s
o
ver
(u
nder
)
e
x
pe
n
diture
s
40,
9
6
4
$
-
(4
0
,
96
4
)
$
17
,2
8
8
$
50,468
33,180$
FU
ND B
ALANCES
,
b
e
ginn
in
g
o
f
y
ear
-
112,717
FU
ND B
ALANCES
,
e
nd
o
f
y
ear
-
$
163,185
$
I
n
sura
n
ce
Pension
99
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
ST
A
T
E
M
E
N
TS
O
F
R
E
V
E
NU
E
S
,
E
X
P
END
I
T
U
R
E
S
, A
N
D
C
H
ANG
E
S
I
N
F
U
ND
B
A
L
ANCES
-
B
U
D
GET
T
O
A
C
T
UAL
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
(
C
O
N
T
I
NU
E
D
)
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4
Spec
i
a
l
R
evenue
F
u
nds
Va
r
i
a
n
ce
Variance
Posit
i
v
e
Positive
Budg
et
Actu
al
(N
e
g
at
i
v
e)
Budg
et
Actual(Negative)
RE
V
ENU
E
S
Ta
xes
-
$
-
-
-
$
-
-
Sp
e
c
i
al
a
s
sessments
-
-
-
-
-
-
Lice
n
ses a
n
d
p
e
r
m
it
s
-
-
-
-
-
-
In
terg
ov
er
n
men
tal
49
0
,
0
0
0
50
7
,
8
7
4
17
,
8
7
4
-
-
-
Char
g
es f
or
s
erv
ic
e
s
-
-
-
-
-
-
Fi
n
es a
n
d
forf
ei
t
u
re
s
-
-
-
-
-
-
In
tere
st o
n
i
nvestments
5,0
0
0
2,
2
2
0
(2
,
7
8
0
)
-
4
4
Loan
r
e
p
a
y
men
t
-
-
-
-
-
-
Ot
h
er
-
-
-
-
-
-
To
t
al r
e
v
enues
49
5
,
0
0
0
51
0
,
0
9
4
15
,
0
9
4
-
4
4
EX
PEND
I
T
URE
S
-
B
UDG
E
T
UNIT
52
2
,
0
0
0
49
5
,
7
1
0
26
,
2
9
0
-
-
-
Revenues o
v
er
(u
nder
)
e
x
pe
n
diture
s
(27
,
0
0
0)
14
,
3
8
4
41
,
3
8
4
-
4
4
OT
HE
R
F
INA
NC
IN
G
S
OU
R
C
ES
Tran
sfer
s
i
n
-
-
-
-
-
-
Tran
sfer
s
o
u
t
-
-
-
-
(253)
(253)
Sa
l
e
o
f
f
ixed
a
s
s
e
t
s
-
-
-
-
-
-
Total o
ther f
i
na
n
c
ing
s
o
ur
ces
-
-
-
-
(253)
(253)
Revenues an
d
o
t
her
s
ource
s
o
v
er
(u
nder)
e
x
pe
nditure
s
(27
,
0
0
0)
$
14
,
3
8
4
41
,
3
8
4
$
-
$
(249)
(249)$
FUND
B
ALANC
ES
, b
egi
nning
o
f yea
r
13
5
,
0
9
2
249
FU
ND B
A
LANCES,
e
nd
o
f
y
ear
14
9
,
4
7
6
$
-
$
Gas
Tax
A
pportionm
ent
Governm
ent Study Commission
100
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
ST
A
T
E
M
E
N
TS
O
F
R
E
V
E
NU
E
S
,
E
X
P
END
I
T
U
R
E
S
, A
N
D
C
H
ANG
E
S
I
N
F
U
ND
B
A
L
ANCES
-
B
U
D
GET
T
O
A
C
T
UAL
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
(
C
O
N
T
I
NU
E
D
)
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4
Sp
ec
ial R
e
v
e
nu
e
Fu
n
d
s
Va
r
i
a
n
ce
Posit
i
v
e
Budg
et
Actu
al
(N
e
g
at
i
v
e)
RE
V
ENU
E
S
Ta
xes
-
$
-
-
Sp
e
c
i
al
a
s
sessments
-
-
-
Lice
n
ses a
n
d
p
e
r
m
it
s
-
-
-
In
terg
ov
er
n
men
tal
5,5
0
0
7,
6
4
7
2,
1
4
7
Char
g
es f
or
s
erv
ices
-
-
-
Fi
n
es a
n
d
forf
ei
t
u
re
s
-
-
-
In
tere
st o
n
i
nvestments
-
-
-
Loan
r
e
p
a
y
men
t
-
-
-
Ot
h
er
-
2,
2
3
7
2,
2
3
7
Tota
l
r
evenues
5,500
9,
8
8
4
4,
3
8
4
EX
PEND
I
T
URE
S
-
B
UDG
E
T
UNIT
46
,
9
5
8
33
,
7
3
3
13
,
2
2
5
Revenues o
v
er
(u
nder
)
e
x
pe
n
diture
s
(41
,
4
5
8)
(2
3
,
8
4
9)
17
,
6
0
9
OT
HE
R
F
INA
NC
IN
G
S
OU
R
C
ES
Tran
sfer
s
i
n
21
,
3
5
6
25
,
0
3
5
3,
6
7
9
Tran
sfer
s
o
u
t
-
-
-
Sa
l
e
o
f
f
ixed
a
s
s
e
t
s
-
-
-
Total o
ther f
i
na
n
c
ing
s
o
ur
ces
21,356
25
,
0
3
5
3,
6
7
9
Revenues an
d
o
t
her
s
ource
s
o
v
er
(u
nder)
e
x
pe
nditure
s
(20
,
1
0
2)
$
1,
1
8
6
21
,
2
8
8
$
FUND
B
ALANC
ES
, b
egi
nning
o
f y
ea
r
9,
4
2
3
FU
ND B
A
LANCES,
e
nd
o
f
y
ear
10
,
6
0
9
$
Hi
st
o
ric
P
r
e
s
e
r
vati
o
n
101
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
ST
A
T
E
M
E
N
TS
O
F
R
E
V
E
NU
E
S
,
E
X
P
END
I
T
U
R
E
S
, A
N
D
C
H
ANG
E
S
I
N
F
U
ND
B
A
L
ANCES
-
B
U
D
GET
T
O
A
C
T
UAL
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
(
C
O
N
T
I
NU
E
D
)
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4
Sp
ecial R
e
venu
e
F
u
nd
s
Vari
a
n
ce
Variance
Po
si
t
i
v
e
Positive
Budg
et
Actu
al
(N
eg
at
i
v
e)
Budg
et
Actual(Negative)
RE
V
ENU
E
S
Ta
xes
-
$
-
-
-
$
-
-
Sp
ecial
a
ss
e
ss
ment
s
-
-
-
-
-
-
Lice
n
ses a
n
d
pe
r
m
it
s
-
-
-
-
-
-
In
terg
over
n
men
tal
70,
0
0
0
12
9
,
3
4
6
59
,
3
4
6
-
-
-
Char
g
es f
or
s
erv
ic
e
s
-
-
-
-
-
-
Fines a
nd
f
orf
ei
ture
s
40,
0
0
0
5,
3
7
5
(3
4
,
62
5
)
-
-
-
In
tere
s
t o
n
i
nvestments
-
-
-
-
-
-
Lo
an r
epaymen
t
-
-
-
-
-
-
Other
1,0
0
0
8,69
6
7,
69
6
-
-
-
Tota
l
r
evenues
111
,0
00
14
3
,4
1
7
32
,4
1
7
-
-
-
EX
P
E
N
D
I
TURES -
B
U
D
GET
UN
I
T
130
,7
23
16
9
,0
9
4
(3
8
,
37
1
)
-
-
-
Revenues o
v
er
(
under
)
e
xpe
n
ditures
(1
9,
7
2
3
)
(2
5
,67
7
)
(5
,
95
4
)
-
-
-
OT
HER
F
I
N
A
NC
IN
G
S
O
UR
C
E
S
Tran
sfer
s
i
n
-
-
-
-
-
-
Tran
sfer
s
o
u
t
-
-
-
-
-
-
Sa
l
e
o
f
f
ixed a
s
s
e
t
s
-
-
-
-
-
-
Total o
ther f
i
na
ncing
s
o
ur
ces
-
-
-
-
-
-
Re
venu
e
s
a
n
d
o
the
r
s
o
ur
ce
s
o
ver
(u
nder
)
e
x
pe
n
diture
s
(19,7
2
3
)
$
(2
5
,67
7
)
(5
,
95
4
)
$
-
$
-
-$
FU
ND B
ALANCES
,
b
e
ginn
in
g
o
f
y
ear
1,30
8
-
FU
ND B
ALANCES
,
e
nd
o
f
y
ear
(2
4
,36
9
)
$
-
$
Dr
ug F
o
rf
ei
t
u
res
Fire Truck
102
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
ST
A
T
E
M
E
N
TS
O
F
R
E
V
E
NU
E
S
,
E
X
P
END
I
T
U
R
E
S
, A
N
D
C
H
ANG
E
S
I
N
F
U
ND
B
A
L
ANCES
-
B
U
D
GET
T
O
A
C
T
UAL
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
(
C
O
N
T
I
NU
E
D
)
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4
Sp
ecial R
e
venu
e
F
u
nd
s
Vari
a
n
ce
Variance
Po
si
t
i
v
e
Positive
Budg
et
Actu
al
(N
eg
at
i
v
e)
Budg
et
Actual(Negative)
RE
V
ENU
E
S
Ta
xes
-
$
-
-
-
$
-
-
Sp
ecial
a
ss
e
ss
ment
s
-
-
-
50
0
13,402
12,902
Lice
n
ses a
n
d
pe
r
m
it
s
-
-
-
-
13,278
13,278
In
terg
ov
er
n
men
tal
-
-
-
-
889
889
Char
g
es f
or
s
erv
ic
e
s
-
-
-
1,
4
3
8
,
5
0
0
1,664,857
226,357
Fines a
nd
f
orf
ei
ture
s
-
-
-
-
-
-
In
tere
s
t o
n
i
nvestments
-
-
-
7,
0
0
0
7,340
340
Lo
an r
epaymen
t
-
-
-
-
-
-
Ot
h
er
-
3,35
0
3,
35
0
4,00
0
3,930
(70)
Tota
l
r
evenues
-
3,35
0
3,
35
0
1,
4
5
0
,0
0
0
1,703,696
253,696
EX
P
E
N
D
I
TURES -
B
U
D
GET
UN
I
T
-
5,84
2
(5
,
84
2
)
1,
7
0
1
,1
9
1
1,473,957
227,234
Re
ve
nu
e
s
o
ver (
u
n
d
er) e
x
p
end
it
ur
es
-
(2
,4
9
2
)
(2
,
49
2
)
(2
5
1
,
19
1
)
229,739
480,930
OT
HER
F
I
N
A
NC
IN
G
S
O
UR
C
E
S
Tran
sfer
s
i
n
-
-
-
-
-
-
Tran
sfer
s
o
u
t
-
-
-
-
-
-
Sa
l
e
o
f
f
ixed a
s
s
e
t
s
-
-
-
-
2,800
2,800
Total o
ther f
i
na
ncing
s
o
ur
ces
-
-
-
-
2,800
2,800
Re
venu
e
s
a
n
d
o
the
r
s
o
ur
ce
s
o
ver
(u
nder
)
e
x
pe
n
diture
s
-
$
(2
,4
9
2
)
(2
,
49
2
)
$
(2
5
1
,
19
1
)
$
232,539
483,730$
FU
ND B
ALANCES
,
b
e
ginn
in
g
o
f
y
ear
-
331,407
FU
ND B
ALANCES
,
e
nd
o
f
y
ear
(2
,4
9
2
)
$
563,946
$
Be
a
u
ti
f
ic
at
i
o
n
o
f
B
oze
m
an
St
r
e
e
t a
n
d
T
ree Maintenance
103
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
ST
A
T
E
M
E
N
TS
O
F
R
E
V
E
NU
E
S
,
E
X
P
END
I
T
U
R
E
S
, A
N
D
C
H
ANG
E
S
I
N
F
U
ND
B
A
L
ANCES
-
B
U
D
GET
T
O
A
C
T
UAL
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
(
C
O
N
T
I
NU
E
D
)
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4
Sp
e
c
i
a
l R
evenue
F
u
nds
Va
r
i
a
n
ce
Variance
Posit
i
v
e
Positive
Bu
dg
et
Actu
al
(N
e
gat
i
v
e)
Bu
dg
et
Actual(Negative)
RE
V
ENU
E
S
Ta
xes
-
$
-
-
-
$
-
-
Sp
e
c
i
al
a
s
sessmen
ts
-
-
-
-
-
-
Lice
n
ses a
n
d
p
e
r
m
its
17
,
6
0
0
16
,
6
0
2
(9
9
8
)
-
-
-
In
terg
ov
er
n
men
tal
-
49
49
-
-
-
Ch
a
rges
f
o
r se
rvic
es
-
-
-
-
-
-
Fines a
n
d
f
orf
ei
ture
s
67
,
5
00
42
,
6
2
1
(2
4
,
8
7
9
)
-
-
-
In
tere
st o
n
i
nvestments
1,5
0
0
2,
2
8
2
78
2
-
-
-
Loan
r
e
p
a
y
men
t
6,0
0
0
11
,
8
7
8
5,
8
7
8
-
-
-
Ot
h
er
2,1
0
0
-
(2
,
1
0
0
)
-
-
-
Total r
eve
nu
e
s
94,700
73
,
4
3
2
(2
1
,
2
6
8)
-
-
-
EX
PEND
I
TURES -
B
U
D
GET
UN
I
T
95,98
1
10
3
,
0
3
6
(7
,
0
5
5
)
20
,
0
00
19,125
875
Revenues
o
v
er
(
u
nder
)
e
x
pe
n
diture
s
(1,
2
81
)
(2
9
,
6
0
4)
(2
8
,
3
2
3)
(2
0
,
0
00
)
(19,125)
875
OT
HE
R
F
INA
NC
IN
G
S
OU
R
C
ES
Tran
sfer
s
i
n
-
19
1
,
5
5
5
19
1
,
5
5
5
-
-
-
Tran
sfer
s
o
u
t
-
-
-
-
-
-
Sa
l
e
o
f
f
ixed
a
s
s
e
t
s
-
-
-
-
-
-
Total o
the
r f
i
nanc
ing
so
ur
ces
-
19
1
,
5
5
5
19
1
,
5
5
5
-
-
-
Revenues an
d
o
t
her
s
ource
s
o
v
er
(u
nder)
e
x
pe
nditure
s
(1,
2
81
)
$
16
1
,
9
5
1
16
3
,
2
3
2
$
(2
0
,
0
00
)
$
(19,125)
875$
FUND
B
ALANC
ES
, b
egi
nning
o
f yea
r
14
3
,
7
3
9
599,250
FU
ND B
A
LANCES,
e
nd
o
f
y
ear
30
5
,
6
9
0
$
580,125
$
Consol
i
d
a
t
e
d
Park
in
g D
i
s
tri
ct
s
Law
a
n
d Justice Center
104
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
ST
A
T
E
M
E
N
TS
O
F
R
E
V
E
NU
E
S
,
E
X
P
END
I
T
U
R
E
S
, A
N
D
C
H
ANG
E
S
I
N
F
U
ND
B
A
L
ANCES
-
B
U
D
GET
T
O
A
C
T
UAL
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
(
C
O
N
T
I
NU
E
D
)
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4
Spec
i
a
l
R
evenue
F
u
nds
Va
r
i
a
n
ce
Variance
Posit
i
v
e
Positive
Budg
et
Actu
al
(N
e
g
at
i
v
e)
Budg
et
Actual(Negative)
RE
V
ENU
E
S
Ta
xes
-
$
-
-
-
$
-
-
Sp
e
c
i
al
a
s
sessments
-
-
-
-
-
-
Lice
n
ses a
n
d
p
e
r
m
it
s
-
-
-
-
-
-
In
terg
ov
er
n
men
tal
-
-
-
62
9
,
0
7
6
-
(629,076)
Char
g
es f
or
s
erv
ic
e
s
-
-
-
-
-
-
Fi
n
es a
n
d
forf
ei
t
u
re
s
-
-
-
-
-
-
In
tere
st o
n
i
nvestments
8,0
0
0
10
,
1
5
2
2,
1
5
2
-
-
-
Loan
r
e
p
a
y
men
t
-
-
-
-
-
-
Ot
h
er
-
-
-
-
-
-
Total r
eve
nu
e
s
8,000
10
,
1
5
2
2,
1
5
2
62
9
,
0
7
6
-
(629,076)
EX
PEND
I
TURES -
B
U
D
GET
UNIT
65
0
,
9
4
0
19
0
65
0
,
7
5
0
62
9
,
0
7
6
16,976
612,100
Revenues o
v
er
(u
nder
)
e
x
pe
n
diture
s
(64
2
,
9
4
0)
9,
9
6
2
65
2
,
9
0
2
-
(16,976)
(16,976)
OT
HE
R
F
INA
NC
IN
G
S
OU
R
C
ES
Tran
sfer
s
i
n
-
-
-
-
-
-
Tran
sfer
s
o
u
t
-
-
-
-
-
-
Sa
l
e
o
f
f
ixed
a
s
s
e
t
s
-
-
-
-
-
-
Total o
the
r f
i
na
n
c
ing
s
o
ur
ces
-
-
-
-
-
-
Revenues a
nd
o
t
her
s
ource
s
o
v
er
(u
nder)
e
x
pe
nditure
s
(64
2
,
9
4
0)
$
9,
9
6
2
65
2
,
9
0
2
$
-
$
(16,976)
(16,976)$
FUND
B
ALANC
ES, b
egi
nning
o
f yea
r
64
8
,
0
4
4
(2,453)
FU
ND B
A
LANCES
,
e
nd
o
f
y
ear
65
8
,
0
0
6
$
(19,429)
$
Sp
ec
i
a
l
P
rojec
t
s
Co
mmunity Transportation
105
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
ST
A
T
E
M
E
N
TS
O
F
R
E
V
E
NU
E
S
,
E
X
P
END
I
T
U
R
E
S
, A
N
D
C
H
ANG
E
S
I
N
F
U
ND
B
A
L
ANCES
-
B
U
D
GET
T
O
A
C
T
UAL
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
(
C
O
N
T
I
NU
E
D
)
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4 Spec
i
a
l
R
evenue
F
u
nds
Va
r
i
a
n
ce
Variance
Posit
i
v
e
Positive
Budg
et
Actu
al
(N
e
g
at
i
v
e)
Budg
et
Actual(Negative)
RE
V
ENU
E
S
Ta
xes
-
$
-
-
-
$
-
-
Sp
e
c
i
al
a
s
sessments
-
-
-
-
-
-
Lice
n
ses a
n
d p
e
r
m
its
68
2
,
0
0
0
80
8
,
9
0
6
12
6
,
9
0
6
-
-
-
In
terg
ov
er
n
men
tal
-
38
,
8
5
9
38
,
8
5
9
-
-
-
Char
g
es f
or
s
erv
ic
e
s
34
,
0
0
0
8,
2
1
1
(2
5
,
7
8
9
)
-
-
-
Fi
n
es a
n
d
forf
ei
t
u
re
s
-
-
-
-
-
-
In
tere
st o
n
i
nvestments
7,0
0
0
9,
3
9
1
2,
3
9
1
60
5
250
(355)
Loan
r
e
p
a
y
men
t
-
-
-
-
-
-
Ot
h
er
-
-
-
-
-
-
To
t
al r
e
venues
72
3
,
0
0
0
86
5
,
3
6
7
14
2
,
3
6
7
60
5
250
(355)
EX
PEND
I
TURES -
B
U
D
GET
UNIT
68
5
,
8
5
9
85
1
,
8
0
9
(16
5
,
9
5
0)
18
,
1
0
0
-
18,100
Revenues o
v
er
(u
nder
)
e
x
pe
n
diture
s
37
,
1
4
1
13
,
5
5
8
(2
3
,
5
8
3)
(1
7
,
4
9
5)
250
17,745
OT
HE
R
F
INA
NC
IN
G
S
OU
R
C
ES
Tran
sfer
s
i
n
-
-
-
-
-
-
Tran
sfer
s
o
u
t
-
-
-
-
-
-
Sa
l
e
o
f
f
ixed
a
s
s
e
t
s
-
-
-
-
-
-
Total o
the
r f
i
na
n
c
ing
s
o
ur
ces
-
-
-
-
-
-
Revenues a
nd
o
t
her
s
ource
s
o
v
er
(u
nder)
e
x
pe
nditure
s
37
,
1
4
1
$
13
,
5
5
8
(2
3
,
5
8
3
)
$
(1
7
,
4
9
5)
$
250
17,745$
FUND
B
ALANC
ES, b
egi
nning
o
f yea
r
55
3
,
9
7
7
17,870
FU
ND B
A
LANCES
,
e
nd
o
f
y
ear
56
7
,
5
3
5
$
18,120
$
Bu
il
d
in
g I
nsp
ec
t
i
o
n
Hig
hway Safety
106
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
ST
A
T
E
M
E
N
TS
O
F
R
E
V
E
NU
E
S
,
E
X
P
END
I
T
U
R
E
S
, A
N
D
C
H
ANG
E
S
I
N
F
U
ND
B
A
L
ANCES
-
B
U
D
GET
T
O
A
C
T
UAL
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
(
C
O
N
T
I
NU
E
D
)
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4
Sp
e
c
i
a
l
R
evenue
F
u
nds
Va
r
i
a
n
ce
Variance
Posi
t
i
ve
Positive
Budg
et
Actu
al
(N
e
g
at
iv
e)
Budg
et
Actual(Negative)
RE
V
E
N
U
ES
Ta
xes
-
$
-
-
28
2
,
5
0
0
$
301,960
19,460
Sp
ecia
l
a
ss
e
s
s
m
ents
-
-
-
55
,
0
0
0
62,626
7,626
Lice
n
ses a
n
d
p
e
r
m
it
s
-
-
-
-
-
-
In
terg
ov
er
n
men
tal
-
-
-
17
,
5
0
0
34,620
17,120
Ch
a
rge
s
f
o
r
s
e
rvic
e
s
-
-
-
-
-
-
Fi
n
es a
n
d
f
orf
ei
t
u
re
s
-
-
-
-
-
-
Interest
o
n i
n
v
e
st
ment
s
1,000
48
8
(5
1
2
)
-
7,299
7,299
Loan
r
e
p
a
y
men
t
4,0
0
0
5,
4
1
7
1,
4
1
7
-
-
-
Ot
h
er
-
-
-
-
-
-
Total r
eve
nu
e
s
5,000
5,
9
0
5
90
5
35
5
,
0
0
0
406,505
51,505
EX
PEND
IT
UR
E
S
-
B
UDG
E
T
UN
I
T
-
-
-
75
8
,
6
0
5
189,138
569,467
Re
ve
nu
es o
ver
(
un
d
er
) e
xpend
iture
s
5,000
5,
9
0
5
90
5
(40
3
,
6
0
5)
217,367
620,972
OT
HE
R
F
INA
NCIN
G
SO
U
R
CE
S
Tran
sfer
s
i
n
-
-
-
-
-
-
Tran
sfer
s
o
u
t
-
-
-
-
-
-
Sa
l
e
of f
ixed
a
s
s
e
t
s
-
-
-
-
-
-
Tota
l
o
t
h
er f
inancin
g s
o
urce
s
-
-
-
-
-
-
Revenues an
d
o
t
h
er
s
ource
s
o
v
er
(un
d
er
) e
xpend
iture
s
5,000
$
5,
9
0
5
90
5
$
(40
3
,
6
0
5)
$
217,367
620,972$
FU
ND B
ALANCES,
b
e
ginn
i
n
g
o
f y
ear
28,3
3
0
322,822
FU
ND B
ALANCES,
e
nd
of
y
ear
34,2
3
5
$
540,189
$
Co
mmun
i
ty Hous
i
ng
Downt
own
I
mprovement District
107
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
ST
A
T
E
M
E
N
TS
O
F
R
E
V
E
NU
E
S
,
E
X
P
END
I
T
U
R
E
S
, A
N
D
C
H
ANG
E
S
I
N
F
U
ND
B
A
L
ANCES
-
B
U
D
GET
T
O
A
C
T
UAL
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
(
C
O
N
T
I
NU
E
D
)
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4
Spec
i
a
l
R
evenue
F
u
nds
Va
r
i
a
n
ce
Variance
Posit
i
v
e
Positive
Budg
et
Actu
al
(N
e
g
at
i
v
e)
Budg
et
Actual(Negative)
RE
V
ENU
E
S
Ta
xes
-
$
-
-
-
$
-
-
Spec
i
al
a
s
sessments
15
0
,
0
0
0
15
5
,
2
5
6
5,
2
5
6
-
-
-
Lice
n
ses a
n
d
p
e
r
m
it
s
-
-
-
-
-
-
In
terg
ov
er
n
men
tal
-
-
-
-
-
-
Char
g
es f
or
s
erv
ic
e
s
-
-
-
-
-
-
Fi
n
es a
n
d
forf
ei
t
u
re
s
-
-
-
-
-
-
In
tere
st o
n
i
nvestments
-
2
2
1,
0
0
0
958
(42)
Loan
r
e
p
a
y
men
t
-
-
-
-
-
-
Ot
h
er
-
-
-
-
-
-
To
t
al r
e
venues
15
0
,
0
0
0
15
5
,
2
5
8
5,
2
5
8
1,
0
0
0
958
(42)
EX
PEND
I
TURES -
B
U
D
GET
UNIT
15
0
,
0
0
0
15
1
,
2
6
2
(1
,
2
6
2
)
-
8,000
(8,000)
Re
ve
nu
e
s
o
ver (un
d
er) e
xpenditures
-
3,
9
9
6
3,
9
9
6
1,
0
0
0
(7,042)
(8,042)
OT
HE
R
F
INA
NC
IN
G
S
OU
R
C
ES
Tran
sfer
s
i
n
-
-
-
-
-
-
Tran
sfer
s
o
u
t
-
-
-
-
-
-
Sa
l
e
o
f
f
ixed
a
s
s
e
t
s
-
-
-
-
-
-
Total o
the
r f
i
na
n
c
ing
s
o
ur
ces
-
-
-
-
-
-
Revenues a
nd
o
t
her
s
ource
s
o
v
er
(u
nder)
e
x
pe
nditure
s
-
$
3,
9
9
6
3,
9
9
6
$
1,
0
0
0
$
(7,042)
(8,042)$
FUND
B
ALANC
ES, b
egi
nning
o
f yea
r
(13
8
,
9
8
5)
69,561
FU
ND B
A
LANCES
,
e
nd
o
f
y
ear
(13
4
,
9
8
9)
$
62,519
$
Park Land
St
r
e
e
t
L
ighti
n
g
108
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
ST
A
T
E
M
E
N
TS
O
F
R
E
V
E
NU
E
S
,
E
X
P
END
I
T
U
R
E
S
, A
N
D
C
H
ANG
E
S
I
N
F
U
ND
B
A
L
ANCES
-
B
U
D
GET
T
O
A
C
T
UAL
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
(
C
O
N
T
I
NU
E
D
)
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4
Sp
e
c
i
a
l
R
evenue
F
u
nds
Va
r
i
a
n
ce
Variance
Posit
i
v
e
Positive
Bu
dg
et
Actu
al
(N
e
g
at
i
v
e)
Budg
et
Actual(Negative)
RE
V
ENU
E
S
Ta
xes
-
$
-
-
2,54
5
,
3
6
1
$
2,530,025
(15,336)
Sp
e
c
i
al
a
s
sessments
-
-
-
20
5
,
5
0
0
231,284
25,784
Lice
n
ses a
n
d
p
e
r
m
it
s
-
-
-
69
9
,
6
0
0
838,786
139,186
In
terg
ov
er
n
men
tal
-
-
-
1,81
3
,
2
2
2
1,239,423
(573,799)
Char
g
es f
or
s
erv
ic
e
s
-
-
-
1,48
9
,
0
0
0
1,691,767
202,767
Fi
n
es a
n
d
forf
ei
t
u
re
s
-
-
-
12
9
,
5
0
0
82,255
(47,245)
In
tere
st o
n
i
nvestments
-
3
3
34
,
5
6
5
62,596
28,031
Loan
r
e
p
a
y
men
t
-
-
-
10
,
0
0
0
17,295
7,295
Ot
h
er
-
-
-
83
8
,
6
0
7
495,469
(343,138)
Total r
eve
nu
e
s
-
3
3
7,76
5
,
3
5
5
7,188,900
(576,455)
EX
PEND
I
TURES -
B
U
D
GET
UN
I
T
-
-
-
7,56
2
,
1
7
4
5,918,466
1,643,708
Re
ve
nu
e
s
o
ver (un
d
er) e
xpenditures
-
3
3
20
3
,
1
8
1
1,270,434
1,067,253
OT
HE
R
F
INA
NC
IN
G
S
OU
R
C
ES
Tran
sfer
s
i
n
-
-
-
50
1
,
4
6
0
789,173
287,713
Tran
sfer
s
o
u
t
-
-
-
(2
,0
6
3
,
8
2
3)
(2,102,131)
(38,308)
Sa
l
e
o
f
f
ixed
a
s
s
e
t
s
-
-
-
-
736,407
736,407
Total o
the
r f
i
na
n
c
ing
s
o
ur
ces
-
-
-
(1
,5
6
2
,
3
6
3)
(576,551)
985,812
Revenues a
nd
o
t
her
s
ource
s
o
v
er
(u
nder)
e
x
pe
nditure
s
-
$
3
3
$
(1
,3
5
9
,
1
8
2)
$
693,883
2,053,065$
FUND
B
ALANC
ES, b
egi
nning
o
f yea
r
-
3,764,706
FU
ND B
A
LANCES
,
e
nd
o
f
y
ear
3
$
4,458,589
$
Mu
nici
p
al
C
o
u
rt
R
e
s
t
i
t
u
ti
o
n
Total
109
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
ST
A
T
E
M
E
N
TS
O
F
R
E
V
E
NU
E
S
,
E
X
P
END
I
T
U
R
E
S
, A
N
D
C
H
ANG
E
S
I
N
F
U
ND
B
A
L
ANCES
-
B
U
D
GET
T
O
A
C
T
UAL
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
(
C
O
N
T
I
NU
E
D
)
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4
De
b
t
S
e
r
vic
e
F
u
n
ds
Va
ri
a
n
ce
Variance
Posi
t
i
v
e
Positive
Bu
dg
et
Actu
al
(N
e
gat
i
v
e)
Bu
dg
et
Actu
al(Negative)
RE
V
ENU
E
S
Ta
xes
-
$
-
$
-
$
45
9
,
81
1
$
47
5
,
1
83
$
15,372$
In
terg
ov
er
n
men
tal
-
-
-
-
4,765
4,765
In
tere
st o
n
i
nvestments
15
,
00
0
29
,
5
04
14
,
5
04
-
3,403
3,403
To
t
al r
e
v
enue
15
,
00
0
29
,
5
04
14
,
5
04
45
9
,
81
1
48
3
,
3
51
23,540
EX
PEND
I
T
URE
S
Ca
p
it
a
l
O
u
tl
a
y
-
56
,
2
8
4
(5
6
,
2
8
4
)
-
-
-
De
b
t s
e
r
v
ic
e
Pr
i
n
ci
p
a
l
-
-
-
15
5
,
00
0
39
5
,
0
00
(240,000)
In
te
r
e
s
t an
d
f
iscal
f
ee
s
-
-
-
25
5
,
33
6
39
3
,
0
30
(137,694)
Tota
l
e
x
pendit
u
res
-
56
,
2
84
(5
6
,
2
84
)
41
0
,
33
6
78
8
,
0
30
(377,694)
Re
ve
nu
e
s
o
ver (un
d
er)
ex
pe
nditure
s
15
,
00
0
(2
6
,
7
80
)
(4
1
,
7
80
)
49
,
47
5
(3
0
4
,
6
79)
(354,154)
OT
HE
R
F
INA
NC
IN
G
S
OU
R
C
ES
(USE
S
)
Op
er
at
i
n
g t
r
an
sf
er
s
in
-
10
,
7
5
0
10
,
7
5
0
-
-
-
Op
er
at
i
n
g t
r
an
sf
er
s
out
-
(2
8
,
1
55
)
(2
8
,
1
55
)
-
-
-
Tota
l
o
ther f
inancin
g
so
ur
c
es (
uses)
-
(1
7
,
4
05
)
(1
7
,
4
05
)
-
-
-
Revenues a
nd
o
t
her
s
ource
s
o
v
er
(u
nder)
e
x
pe
nditure
s
15
,
00
0
$
(4
4
,
1
85
)
(5
9
,
1
8
5
)
$
49
,
47
5
$
(3
0
4
,
6
79)
(354,154)$
FUND
B
ALANC
ES, b
egi
nning
o
f yea
r
1,
8
2
6
,
7
88
3,
5
8
9
,
8
95
FU
ND B
A
LANCES
,
e
nd
o
f
y
ear
1,
7
8
2
,
6
03
$
3,
2
8
5
,
2
16
$
G.
O
. B
onds
SI
D
R
e
v
olv
in
g
110
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
ST
A
T
E
M
E
N
TS
O
F
R
E
V
E
NU
E
S
,
E
X
P
END
I
T
U
R
E
S
, A
N
D
C
H
ANG
E
S
I
N
F
U
ND
B
A
L
ANCES
-
B
U
D
GET
T
O
A
C
T
UAL
NO
N
M
AJ
O
R G
O
V
E
R
NMENT
A
L
F
U
N
DS
(
C
O
N
T
I
NU
E
D
)
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4
Ca
p
i
t
a
l
P
rojec
t
s
Fu
nd
Va
ri
a
n
ce
Posi
t
i
v
e
Budg
et
Actu
al
(N
e
gat
i
v
e)
REVE
N
U
ES
In
te
r
g
ov
er
n
men
ta
l
-
$
17
8
,
8
3
0
$
17
8
,
8
30
$
Interest
o
n i
n
v
e
st
ment
s
-
44
,
5
4
3
44
,
5
4
3
Ot
h
er
-
15
1
,
4
4
1
15
1
,
4
41
Total r
e
ve
nu
e
-
37
4
,
8
1
4
37
4
,
8
14
EX
PEND
IT
UR
ES
Curr
e
nt -
B
u
dg
et
U
nit
-
14
,
1
1
3
(1
4
,
1
1
3
)
Capi
tal O
utlay
2,
2
00
,
0
0
0
2,
18
0
,
0
0
1
19
,
9
99
To
t
al e
xpe
n
ditures
2,
2
00
,
0
0
0
2,
19
4
,
1
1
4
5,88
6
Re
ve
nu
es o
ver
(
un
d
er)
ex
pe
n
diture
s
(2,
2
00
,
0
0
0
)
(1
,
81
9
,
3
0
0)
38
0
,
7
00
OT
HE
R
F
INA
NCIN
G
SO
U
R
CES
(USE
S
)
Op
e
r
a
ti
n
g t
r
a
n
sfer
s
i
n
-
20
0
,
0
0
0
20
0
,
0
00
Op
e
r
a
ti
n
g t
r
a
n
sfer
s
o
u
t
-
-
-
Tota
l
o
t
h
er
f
inancin
g
so
urces (
u
s
e
s)
-
20
0
,
0
0
0
20
0
,
0
00
Revenues a
n
d
o
t
her
s
ource
s
o
v
er
(u
nder)
e
x
pe
nditures
(2,
2
00
,
0
0
0
)
$
(1
,
61
9
,
3
0
0)
58
0
,
7
00
$
FU
ND B
ALANCES,
b
e
ginn
i
n
g
of
y
ear
3,
65
6
,
5
5
5
FUND
B
A
LANC
E
S
, e
n
d
o
f y
ea
r
2,
03
7
,
2
5
5
$
Ge
n
era
l
I
m
pr
o
v
em
en
ts
IN
T
E
R
N
A
L
S
E
R
V
I
C
E
F
U
N
D
S
S
T
A
T
E
M
E
N
T
S
IN
T
E
R
N
A
L
S
E
R
V
I
C
E
F
U
N
D
S
In
t
e
r
n
a
l
S
e
r
v
i
c
e
F
u
n
d
s
a
r
e
u
s
e
d
t
o
a
c
c
o
u
n
t
f
o
r
t
h
e
g
o
o
d
s
o
r
s
e
r
v
i
ce
s
p
r
o
v
i
d
e
d
b
y
o
n
e
d
e
p
a
r
t
m
e
n
t
t
o
o
t
h
e
r
d
e
p
a
r
t
m
e
n
t
s
o
f
t
h
e
C
i
t
y
o
n
a
c
o
s
t
-
r
e
i
m
b
u
r
s
e
m
e
n
t
ba
s
i
s
.
Ve
h
i
c
l
e
M
a
i
n
t
e
n
a
n
c
e
S
h
o
p
–
A
c
c
o
u
n
t
s
f
o
r
t
h
e
m
a
i
n
t
e
n
a
n
c
e
a
n
d
r
e
p
a
i
r
o
f
v
e
hi
c
l
e
s
u
s
e
d
i
n
t
h
e
o
p
e
r
a
t
i
o
n
o
f
C
i
t
y
s
e
r
v
i
c
e
s
.
Me
d
i
c
a
l
H
e
a
l
t
h
I
n
s
u
r
a
n
c
e
–
A
c
c
o
u
n
t
s
f
o
r
i
n
s
u
r
a
n
c
e
p
r
e
m
i
u
m
r
e
v
e
n
u
e
s
r
e
c
e
i
v
e
d
f
r
o
m
t
h
e
v
a
r
i
ou
s
C
i
t
y
d
e
p
a
r
t
m
e
n
t
s
a
n
d
r
e
t
i
r
e
e
s
,
a
n
d
t
h
e
r
e
l
a
t
e
d
c
o
s
t
s
o
f
h
e
alth
an
d
d
e
n
t
a
l
c
l
a
i
m
s
i
n
c
u
r
r
e
d
b
y
c
i
t
y
e
m
p
l
o
y
e
e
s
a
n
d
r
e
t
i
r
e
e
s
w
h
i
c
h
a
r
e
i
n
-
t
u
r
n
p
a
i
d
t
o
t
h
e
C
i
t
y
’
s
i
n
s
u
r
a
n
c
e
p
r
o
g
r
a
m
c
o
o
r
d
i
n
a
t
o
r
.
111
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
CO
M
B
I
N
I
N
G
S
T
A
T
E
M
EN
T
O
F
N
E
T
A
S
S
E
T
S
IN
T
E
R
N
A
L
S
E
R
V
I
C
E
FUN
D
S
Ju
n
e
3
0
,
2
004
Ve
h
icl
e
Med
i
c
a
l
Ma
i
n
te
n
ance
Hea
l
t
h
Shop
In
sura
n
ce
Total
AS
SE
TS
Curr
e
nt a
s
sets
Cash a
n
d
e
q
u
ivale
n
ts
73,
7
5
0
$
75
,
3
1
4
$
149,064
$
Custom
er r
e
c
e
i
vabl
e
s
,
n
et
-
12
,
9
33
12,933
Total c
u
rr
e
nt a
s
sets
73
,7
5
0
88
,
2
47
161,997
Ma
c
h
iner
y
a
nd
e
q
u
ipm
en
t
10
9
,5
6
4
-
109,564
Vehicles
37
,9
9
7
-
37,997
Less:
ac
c
u
mula
t
e
d
d
e
p
r
e
c
ia
t
i
o
n
(83
,
2
6
7
)
-
(83,267)
Net
m
achin
er
y
an
d
e
q
u
ipm
en
t
64,
2
9
4
-
64,294
Total a
s
sets
13
8
,0
4
4
88
,
2
47
226,291
LIABIL
IT
IE
S
Cu
rrent l
i
a
b
ili
t
i
e
s
Acc
o
u
nts p
a
y
able
14,30
1
21
3
,
6
30
227,931
Acc
r
u
ed e
m
pl
oyee
b
e
n
efits
5,
45
3
9,
6
26
15,079
Total
c
u
rrent l
i
a
b
i
l
i
t
i
e
s
19,
7
54
22
3
,
2
56
243,010
NET
A
SSETS
Invest
ed
i
n
c
a
p
it
a
l
a
s
s
e
t
s
,
n
et
o
f
r
e
lated
d
ebt
64
,2
9
4
-
64,294
Unre
s
tri
ct
ed
53
,9
9
6
(1
3
5
,
0
09
)
(81,013)
Total
n
et
a
s
s
e
t
s
118,2
90
(1
3
5
,
0
09
)
(16,719)
Total
l
i
a
b
ili
t
i
e
s
a
n
d n
et
a
s
s
e
t
s
138,0
44
$
88
,
2
47
$
226,291
$
112
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
IN
T
E
R
N
A
L
S
E
R
V
I
C
E
FUN
D
S
CO
M
B
I
N
I
N
G
S
T
A
T
E
M
EN
T
O
F
R
E
VE
N
U
E
S
,
E
XPE
N
S
E
S
A
N
D
C
H
A
N
G
E
S
I
N
F
U
N
D
N
E
T
A
S
S
E
T
S
Fo
r
t
h
e
Y
e
a
r
E
n
d
e
d
J
u
n
e
3
0,
2
0
04
Ve
h
icl
e
Medic
a
l
Ma
i
n
tenance
Hea
l
t
h
Shop
In
sura
n
ce
Tot
al
OP
ER
A
TIN
G
R
E
V
E
N
U
ES
Char
g
es f
or
s
erv
ices
49
7
,
9
7
9
$
2,31
9
,
5
1
6
$
2,81
7
,
4
95
$
OP
ER
A
TIN
G
E
X
PENS
ES
Salari
es
a
n
d
be
n
efits
10
1
,
5
7
0
-
10
1
,
5
70
Ma
t
erial
s a
n
d
s
upp
l
ies
28
1
,
3
4
1
-
28
1
,
3
41
Repa
i
rs a
n
d
maintenance
5,5
0
7
-
5,507
Ut
i
l
i
t
i
es
1,068
-
1,068
Admini
st
rative
c
harge
s
23,603
14
1
,
0
2
8
16
4
,
6
31
In
sura
nce
c
l
a
ims
-
1,55
0
,
9
8
5
1,55
0
,
9
85
Other e
x
pe
n
ses
6,
3
5
4
34
1
,
5
8
0
34
7
,
9
34
Depr
e
ciation
19
,
3
2
0
-
19
,
3
20
To
t
al o
p
er
a
t
ing e
x
pe
n
ses
43
8
,
7
6
3
2,03
3
,
5
9
3
2,47
2
,
3
56
Oper
a
t
ing i
nco
m
e (
l
os
s)
59
,
2
1
6
28
5
,
9
2
3
34
5
,
1
39
NO
N-
OP
ER
A
TIN
G
R
EVE
N
U
ES
(
E
X
PEN
S
ES)
In
tere
st i
nco
m
e
1,
0
3
4
-
1,034
In
tere
st e
x
pe
nse
-
(7
6
6
)
(766)
Ot
h
er
i
n
co
me
86
-
86
Total n
o
n-
o
pera
ting
r
eve
nu
e
(exp
ense
s)
1,120
(7
6
6
)
354
Chan
ge in
n
et
a
s
s
e
t
s
60,336
28
5
,
1
5
7
34
5
,
4
93
NET A
SSETS,
b
e
ginning o
f
y
ear
57
,
9
5
4
(4
2
0
,
1
6
6)
(3
6
2
,
2
12)
NET A
SSETS,
e
n
d
o
f
y
ear
11
8
,
2
9
0
$
(1
3
5
,
0
0
9)
$
(1
6
,
7
19)
$
113
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
IN
T
E
R
N
A
L
S
E
R
V
I
C
E
FUN
D
S
CO
M
B
I
N
I
N
G
S
T
A
T
E
M
EN
T
O
F
C
A
S
H
F
L
O
W
S
Fo
r
t
h
e
Y
e
a
r
E
n
d
e
d
J
u
n
e
3
0,
2
0
04
Ve
hicl
e
Medic
a
l
Mainte
na
nc
e
Hea
lth
Shop
In
sura
n
ce
Total
CA
SH
F
L
OW
S
F
ROM
OP
ERATIONS
:
Rec
e
i
pt
s
f
rom
c
u
stom
er
s
49
7
,
9
7
9
$
2,32
0
,
2
7
3
$
2,818,252$
Rec
e
i
pt
s
f
rom
o
t
h
ers
86
-
86
Repa
y
men
t o
f l
oan
s f
rom
ot
her
C
ity f
unds
-
(20
2
,
1
0
6)
(202,106)
Pa
y
men
ts t
o s
upp
l
iers
(30
6
,
9
6
2)
(35
5
,
1
7
7)
(662,139)
Pa
y
men
ts t
o e
m
pl
oyee
s
(9
6
,
1
1
7)
(1
,5
4
5
,
8
8
1)
(1,641,998)
Paymen
ts
t
o
I
n
te
r
n
al S
e
r
v
ic
e
F
u
nds a
n
d
a
d
m
inistra
t
i
v
e f
ee
s
(2
3
,
6
0
3
)
(14
1
,
0
2
9)
(164,632)
Net C
ash P
r
ov
ided
(
U
sed)
b
y
O
per
a
t
ing A
ctivities
71
,
3
8
3
76
,
0
8
0
147,463
CASH
F
L
OW
S
F
ROM
CAPITAL A
ND
R
ELATED
F
I
N
A
NC
IN
G
A
CTIVI
T
IES
:
Add
i
tion
s t
o p
r
o
p
e
r
ty, p
l
ant a
n
d
eq
u
ipm
en
t
(46
,
0
5
9)
-
(46,059)
In
tere
st p
a
i
d o
n
b
o
n
ds
,
i
nterf
und l
oan
s, loan
s a
nd
l
eases
-
(7
66
)
(766)
Net C
ash F
low
s f
rom
C
api
tal a
nd
R
elated
F
inancing A
ctivities
(4
6
,
0
5
9)
(7
66
)
(46,825)
CASH
F
L
OW
S
F
ROM
IN
V
E
S
TIN
G
A
CTIVI
T
IES
:
In
tere
st o
n
i
n
vestments
1,0
3
4
-
1,034
Ne
t
I
n
cr
e
a
se (
D
e
cre
a
s
e)
i
n
C
ash a
n
d
Cash E
q
u
ivale
nts
26
,
3
5
8
75
,
3
1
4
101,672
CASH A
ND E
Q
UIVALENTS, b
e
g
inning o
f
y
ea
r
47
,
3
9
2
-
47,392
CASH A
ND E
Q
UIVALENTS, e
n
d
o
f y
ea
r
73
,
7
5
0
$
75
,
3
1
4
$
149,064$
114
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
IN
T
E
R
N
A
L
S
E
R
V
I
C
E
FUN
D
S
CO
M
B
I
N
I
N
G
S
T
A
T
E
M
EN
T
O
F
C
A
S
H
F
L
O
W
S
(
C
O
N
T
I
N
U
E
D)
Fo
r
t
h
e
Y
e
a
r
E
n
d
e
d
J
u
n
e
3
0,
2
0
04
A r
e
c
o
ncili
a
t
i
o
n of o
pera
t
i
n
g l
o
s
s
t
o
c
a
s
h
p
rov
id
ed
b
y
(
use
d
i
n
) o
per
at
i
n
g a
c
t
i
v
it
ie
s
f
oll
ows:
Ve
h
icl
e
Med
i
c
a
l
Ma
i
n
te
n
ance
Hea
l
t
h
Shop
In
sura
n
ce
Total
OPER
ATIN
G I
N
COME
59
,
21
6
$
28
5
,
9
23
$
345,139$
Adjust
m
ents t
o
r
eco
ncil
e
o
p
er
at
i
n
g i
n
co
m
e (
loss)
to n
et
c
a
s
h
p
rov
id
ed
(
u
se
d
) b
y
o
pera
t
i
n
g a
c
t
i
v
it
i
e
s
Depr
e
c
i
at
ion
19
,
32
0
-
19,320
Ot
h
er
i
n
co
m
e
86
-
86
Chan
ges
i
n
a
s
se
t
s
a
n
d
l
i
a
b
il
i
ti
e
s
:
(I
n
cr
e
a
s
e)
D
e
c
r
e
a
se i
n
:
C
ustom
er r
e
c
e
i
vabl
e
s
-
75
7
757
In
crea
s
e
(
D
ec
r
e
a
se)
i
n
:
A
cc
o
u
nts p
a
y
able
(12
,6
9
2
)
(1
3
,
5
9
7
)
(26,289)
A
cc
r
u
ed e
m
pl
oyee
b
e
n
efits p
ayabl
e
5,45
3
5,
1
0
3
10,556
I
n
terf
und
b
o
r
r
o
w
ings
-
(2
0
2
,
1
06
)
(202,106)
Total a
d
j
ustments
12
,
16
7
(2
0
9
,
8
43
)
(197,676)
Ne
t
c
a
s
h
p
r
ovid
ed
(
use
d
)
b
y o
per
at
i
n
g a
c
t
i
v
it
ie
s
71,383
$
76
,
0
80
$
147,463$
AG
E
N
C
Y
F
U
N
D
S
S
T
A
T
E
M
E
N
T
S
115
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
AG
E
N
C
Y
F
UN
D
S
CO
M
B
I
N
I
N
G
S
T
A
T
E
M
EN
T
O
F
F
I
D
U
C
I
A
R
Y
N
E
T
A
S
S
E
T
S
Ju
n
e
3
0
,
2
004
Mo
n
tan
a
Boz
e
man
Total
Arts C
o
un
c
il
Sy
mpho
ny
Municipal
Agency
-B
al
let
Orchest
ra
Co
ur
t
Funds
ASS
E
T
S
Ca
sh
a
nd c
ash
equi
va
le
nt
s
8
$
6
$
10
7
,
6
0
6
$
107,620
$
Custom
er
r
e
c
e
iv
ab
l
e
s
-
-
2,
0
8
0
2,080
Du
e
f
r
om o
the
r
f
u
n
d
s
-
-
4,
4
5
9
4,459
Total
a
s
s
e
t
s
8
6
11
4
,
1
4
5
114,159
LIABIL
IT
IE
S
Acc
o
u
nts p
a
y
abl
e
8
6
11
4
,
1
4
5
114,159
Total
l
i
a
b
ili
t
i
e
s
8
$
6
$
11
4
,
1
4
5
$
114,159
$
116
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
AG
E
N
C
Y
F
UN
D
S
CO
M
B
I
N
I
N
G
S
T
A
T
E
M
EN
T
O
F
C
H
A
N
G
E
S
I
N
AS
S
E
T
S
A
N
D
L
I
A
B
I
L
I
T
I
E
S
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4
Mo
n
tan
a
Boz
e
m
an
Arts C
o
un
c
il
Sy
mphony
-Bal
let
Orc
h
estra
B
ala
n
ce
June 30, 2
003
A
ddit
i
o
n
s
D
e
l
e
t
ions
B
a
l
a
n
ce
Ju
ne 3
0
,
2
0
04
B
alance
June 3
0
,
2
0
0
3
A
dd
i
t
i
o
n
s
Deletions Balance June 30, 2004
AS
S
ETS
Cash a
nd
c
a
s
h e
q
u
ivale
n
ts
-
11
,
95
8
(1
1,
9
5
0
)
8
51
5,
2
54
(5,299) 6
Total
a
s
s
e
t
s
-
11
,
95
8
(1
1,
9
5
0
)
8
51
5,
2
54
(5,299) 6
LIABIL
IT
IE
S
Acc
o
u
nts p
a
y
abl
e
-
11
,
95
8
(1
1,
9
5
0
)
8
51
5,
2
54
(5,299) 6
Total
l
i
a
b
ili
t
i
e
s
-
$
11
,
95
8
$
(1
1,
9
5
0
)
$
8
$
51
$
5,
2
54
$
(5,299)$ 6$
117
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
AG
E
N
C
Y
F
UN
D
S
CO
M
B
I
N
I
N
G
S
T
A
T
E
M
EN
T
O
F
C
H
A
N
G
E
S
I
N
AS
S
E
T
S
A
N
D
L
I
A
B
I
L
I
T
I
E
S
(
C
O
N
T
I
N
U
E
D
)
Ye
a
r
E
n
d
e
d
J
u
n
e
3
0
,
20
0
4
Mu
nici
p
a
l
Co
u
r
t
Ba
l
a
n
ce
Ju
ne 3
0
,
2
0
03
A
ddi
tion
s
D
eletions
Bala
nce
Jun
e
3
0, 2
004
ASS
E
T
S
Ca
s
h
a
nd c
ash
equi
va
l
ent
s
186,934
$
-
$
(7
9
,
3
2
8
)
$
10
7
,
6
0
6
$
Custom
er r
e
c
e
i
vabl
e
s
3,
9
1
2
-
(1
,
8
3
2
)
2,
0
8
0
Due f
r
om o
the
r
g
o
ve
rn
m
ent
s
100
-
(1
0
0
)
-
Due f
r
om o
the
r
f
u
n
d
s
562
3,
8
9
7
-
4,
4
5
9
Tota
l
a
s
s
e
t
s
191,5
08
3,
8
9
7
(8
1
,
2
60)
11
4,
1
4
5
LIABIL
IT
IE
S
Acco
u
nts p
a
y
able
19
1
,
5
0
8
3,
8
9
7
(8
1
,
2
60)
11
4,
1
4
5
Tota
l
l
i
a
b
il
i
t
ie
s
191,5
08
$
3,
8
9
7
$
(8
1
,
2
60)
$
11
4,
1
4
5
$
PA
R
T
I
I
I
ST
A
T
I
S
T
I
C
A
L
S
E
C
T
I
O
N
118
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Un
au
d
it
e
d
s
t
a
t
i
s
t
i
c
a
l
i
n
fo
r
m
at
ion.
GE
N
E
R
A
L
GO
V
E
R
NMENT
A
L
E
X
P
END
I
T
U
R
E
S
B
Y
F
U
N
C
T
I
ON
(G
E
N
E
R
A
L
FU
N
D
,
S
P
E
CI
A
L
R
E
V
E
NU
E
F
U
N
DS,
D
E
B
T
S
E
R
V
I
C
E
F
U
NDS
AN
D
C
API
T
AL
P
R
O
J
E
C
T
F
U
N
D
)
Pa
s
t
T
e
n
F
i
s
c
al
Y
e
a
r
s
Fisc
a
l
Ge
n
eral
Publi
c
Pu
bli
c
Publi
c
Bond
Ca
p
i
t
a
l
Ye
a
r
Go
v
ern
ment
Safety
Serv
ice
Welfare
De
b
t
S
erv
ice
Outlay
Total
19
9
5
2,2
8
5
,
99
3
$
3,
2
3
1
,
96
0
$
1,65
2
,
3
51
$
2,
19
7
,
1
1
7
$
961
,
8
3
8
$
1,
3
2
7
,
1
8
6
$
11,656,445$
19
9
6
3,2
5
9
,
15
1
3,
7
8
6
,
62
9
1,74
3
,
0
65
2,
29
6
,
7
2
0
1,
6
5
5
,
4
0
7
1,
4
32
,
7
6
0
14,173,732
19
9
7
3,7
9
4
,
51
6
4,
7
0
7
,
91
9
1,63
2
,
9
67
2,
29
9
,
8
8
2
1,
1
5
1
,
9
7
5
28
2
,
8
3
8
13,870,097
19
9
8
3,9
9
6
,
09
5
4,
6
4
8
,
66
0
2,99
0
,
4
84
2,
19
3
,
6
6
6
1,
1
1
7
,
7
5
3
2,
2
33
,
9
5
7
17,180,615
19
9
9
3,2
5
6
,
01
7
5,
8
0
4
,
24
4
2,29
8
,
0
31
2,
96
0
,
7
9
5
1,
0
1
6
,
3
0
5
1,
7
32
,
8
9
6
17,068,288
20
0
0
3,4
5
6
,
06
8
5,
9
3
4
,
04
0
3,19
1
,
7
82
3,
09
9
,
4
5
0
93
0
,
5
5
8
1,
2
4
4
,
2
1
4
17,856,112
20
0
1
3,5
7
7
,
30
1
6,
5
0
0
,
29
0
2,67
9
,
7
02
3,
14
5
,
4
0
1
1,
0
7
6
,
7
8
8
3,
4
34
,
1
9
1
20,413,673
20
0
2
3,5
6
9
,
32
3
6,
7
2
3
,
26
3
2,09
4
,
5
52
3,
53
8
,
7
4
8
1,
6
2
2
,
8
5
0
4,
6
49
,
5
0
8
22,198,244
20
0
3
3,8
5
3
,
46
4
7,
2
3
2
,
37
4
2,02
8
,
8
64
3,
43
0
,
9
8
3
1,
5
2
2
,
3
6
2
3,
5
36
,
0
4
5
21,604,092
20
0
4
4,4
0
6
,
57
7
7,
6
6
1
,
42
1
2,11
5
,
8
56
4,
15
4
,
2
2
8
2,
1
1
5
,
4
3
8
4,
8
24
,
9
6
5
25,278,485
So
u
rce
:
C
ity
H
a
l
l
,
B
oze
man, M
ontan
a
119
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Un
au
d
it
e
d
s
t
a
t
i
s
t
i
c
a
l
i
n
fo
r
m
at
ion.
GE
N
E
R
A
L
GO
V
E
R
NMENT
A
L
R
E
V
ENU
E
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a
l
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t
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o
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a
r
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e
s
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n
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e
s
t
o
n
Ye
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r
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s
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s
m
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t
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erm
its
mental
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e
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ce
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ei
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tmen
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19
9
5
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4
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1,
5
5
2
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27
$
627
,
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,
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634,857$ 11,924,151$
19
9
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0
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4
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84
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19
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6
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19
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716,072 17,710,083
20
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413
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1,249,283 24,174,503
20
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1,
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20
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So
u
rce
:
C
ity
H
a
l
l
,
B
oze
man, M
ontan
a
120
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Un
au
d
it
e
d
s
t
a
t
i
s
t
i
c
a
l
i
n
fo
r
m
at
ion.
PR
O
P
E
R
T
Y
TA
X
L
E
V
I
E
S
A
N
D
C
O
L
LE
C
T
I
O
N
S
La
s
t
T
e
n
F
i
s
c
al
Y
e
a
r
s
Cu
rrent
Perce
n
ta
g
e
De
l
i
nquent
Tota
l
C
o
l
l
e
c
t
i
o
n
s
Fisca
l
Total
Tax
of
L
evy
Tax
Tot
a
l
T
ax
as P
ercent of
Ye
a
r
Tax L
evy
Coll
e
c
t
i
ons
Coll
e
c
t
e
d
Co
ll
ec
t
i
o
ns
Co
ll
e
c
t
i
o
ns
Cu
rrent Levy
19
9
5
3,
7
8
1,
6
3
5
3,
5
4
7
,
3
4
3
93
.
8
0%
24
5
,
6
7
9
3,
7
9
3
,
0
2
2
100.30%
19
9
6
4,
4
1
3,
0
0
5
4,
2
3
8
,
9
8
3
96
.
0
6%
10
2
,
0
2
1
4,
3
4
1
,
0
0
4
98.37%
19
9
7
4,
9
0
1,
3
7
8
4,
7
7
4
,
3
9
0
97
.
4
1%
79
,
2
2
4
4,
8
5
3
,
6
1
4
99.03%
19
9
8
5,
1
5
9,
2
2
1
4,
9
9
9
,
6
9
2
96
.
9
1%
12
7
,
0
2
1
5,
1
2
6
,
7
1
3
99.37%
19
9
9
5,
4
5
0,
8
3
8
5,
2
7
6
,
9
3
6
96
.
8
1%
11
6
,
6
8
7
5,
3
9
3
,
6
2
3
98.95%
20
0
0
5,
5
7
0,
4
4
0
5,
1
8
1
,
0
8
7
93
.
0
1%
10
9
,
5
4
0
5,
2
9
0
,
6
2
7
94.98%
20
0
1
5,
5
5
3,
8
6
7
5,
7
8
4
,
2
9
2
10
4
.
1
5%
23
3
,
0
3
7
6,
0
1
7
,
3
2
9
108.34%
20
0
2
6,
1
6
4,
1
6
5
6,
2
5
6
,
6
4
0
10
1
.
5
0%
22
0
,
6
0
9
6,
4
7
7
,
2
4
9
105.08%
20
0
3
7,
1
0
2,
1
4
2
6,
9
1
4
,
3
4
8
97
.
3
6%
26
3
,
2
0
1
7,
1
7
7
,
5
4
9
101.06%
20
0
4
8,
0
9
3,
4
8
0
8,
2
1
2
,
4
0
6
10
1
.
4
7%
21
8
,
5
3
5
8,
4
3
0
,
9
4
1
104.17%
So
u
rce
s
:
Ga
l
l
a
t
i
n
Co
unty A
ss
e
s
s
or's O
f
fice
Cit
y
H
a
l
l,
B
o
z
e
man, M
ontan
a
121
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Un
au
d
it
e
d
s
t
a
t
i
s
t
i
c
a
l
i
n
fo
r
m
at
ion.
A
S
S
E
S
S
E
D
A
N
D
E
S
T
I
M
ATE
D
M
A
R
K
E
T
V
A
L
U
E
O
F
T
A
X
A
B
L
E
P
R
O
P
E
R
T
Y
La
s
t
T
e
n
C
a
l
end
a
r
Y
e
a
r
s
Ratio o
f
T
a
x
abl
e
Ca
l
end
ar
Market
Taxa
ble
Value t
o
Ye
a
r
Va
l
u
e
Val
u
e
Ma
r
k
et
V
a
l
u
e
199
4
73
3
,
1
71
,
8
0
5
$
32
,
5
60
,
7
9
1
$
4.
4
4
%
199
5
77
7
,
7
32
,
6
9
1
34
,
7
1
8
,
3
7
2
4.
4
6
%
199
6
82
0
,
4
84
,
5
7
3
36
,
2
8
5
,
7
2
1
4.
4
2
%
199
7
86
5
,
3
66
,
8
3
2
37
,
5
7
9
,
6
6
6
4.
3
4
%
199
8
92
7
,
6
11
,
0
9
5
39
,
2
7
4
,
3
2
1
4.
2
3
%
199
9
94
9
,
3
18
,
9
0
1
39
,
4
2
0
,
6
2
6
4.
1
5
%
200
0
1,
0
5
3
,
1
67
,
4
0
8
39
,
9
32
,
0
0
3
3.
7
9
%
200
1
1,
1
6
8
,
4
59
,
9
8
6
42
,
5
53
,
0
1
4
3.
6
4
%
200
2
1,
4
2
7
,
8
55
,
6
7
9
49
,
5
59
,
9
0
7
3.
4
7
%
200
3
1,
5
7
1
,
9
89
,
1
2
3
52
,
9
85
,
2
7
4
3.
3
7
%
So
urce:
G
a
l
l
a
ti
n
C
oun
t
y
A
ss
e
ss
o
r's
O
f
f
i
c
e
122
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Un
au
d
it
e
d
s
t
a
t
i
s
t
i
c
a
l
i
n
fo
r
m
at
ion.
PR
O
P
E
R
T
Y
TA
X
R
A
T
E
S
A
N
D
T
A
X
L
E
V
I
E
S
DI
R
E
C
T
A
ND O
V
E
R
L
APP
I
N
G
G
O
VERN
M
E
N
T
S
La
s
t
T
e
n
C
a
l
end
a
r
Y
e
a
r
s
Ca
l
endar
Ci
ty
o
f
Boze
m
an
Ga
l
l
a
t
i
n
**
Ye
ar
Boze
man*
Sc
ho
ol D
ist
ri
ct
Co
un
t
y
State
Total
199
4
10
8
.
88
$
19
0
.
9
4
$
49
.
4
7
$
46
.
0
0
$
395.29
$
199
5
11
4
.
14
23
3
.
4
8
55
.
1
6
46
.
0
0
448.78
199
6
12
5
.
11
24
2
.
0
4
55
.
3
8
46
.
0
0
468.53
199
7
13
3
.
08
24
3
.
6
9
56
.
3
4
46
.
0
0
479.11
199
8
13
5
.
29
24
1
.
6
4
56
.
3
6
46
.
0
0
479.29
199
9
13
6
.
79
24
0
.
3
8
56
.
5
7
46
.
0
0
479.74
200
0
13
9
.
31
23
7
.
4
8
58
.
0
9
46
.
0
0
480.88
200
1
14
4
.
84
24
8
.
0
6
61
.
4
8
46
.
0
0
500.38
200
2
14
5
.
21
25
2
.
9
4
63
.
0
1
46
.
0
0
507.16
200
3
15
2
.
21
26
6
.
4
3
66
.
4
6
46
.
0
0
531.10
So
u
rce
:
M
ontax
Boo
k
Ca
l
endar
Ci
ty
o
f
Boze
m
an
Ga
l
l
a
t
i
n
**
Ye
ar
Boze
man*
Sc
ho
ol D
ist
ri
ct
Co
un
t
y
State
Total
199
4
3,44
8
,
2
30
$
6,
0
4
7
,
07
0
$
1,
5
6
6
,7
1
5
$
1,
4
5
6,
8
2
0
$
12,518,835
$
199
5
3,71
6
,
3
98
7,
6
0
2
,
10
9
1,
7
9
6
,
0
1
0
1,
4
9
7
,
7
6
0
14,612,277
199
6
4,34
3
,
5
69
8,
4
0
3
,
14
5
1,
9
2
2
,
6
8
3
1,
5
9
7
,
0
2
8
16,266,425
199
7
4,82
8
,
8
08
8,
8
4
2
,
29
1
2,
0
4
4
,
2
9
6
1,
6
6
9
,
1
1
0
17,384,505
199
8
5,08
3
,
9
27
9,
0
8
0
,
59
0
2,
1
1
7
,
9
5
2
1,
7
2
8
,
6
3
4
18,011,103
199
9
5,37
7
,
6
25
9,
4
5
0
,
05
9
2,
2
2
3
,
9
3
6
1,
8
0
8
,
3
9
8
18,860,018
200
0
5,49
3
,
6
89
9,
3
6
5
,
02
3
2,
2
9
0
,
7
7
9
1,
8
1
4
,
0
1
0
18,963,501
200
1
5,84
7
,
0
46
10
,
0
1
3
,
9
3
4
2,
4
8
1
,
8
8
6
1,
8
5
6
,
9
7
4
20,199,840
200
2
6,16
4
,
1
65
10
,
7
3
7
,
3
0
3
2,
6
7
4
,
7
7
4
1,
9
5
2
,
7
0
0
21,528,942
200
3
7,01
0
,
0
32
12
,
2
7
0
,
4
3
4
3,
0
6
0
,
8
1
5
2,
1
1
8
,
5
3
0
24,459,811
*
Does
n
ot
i
n
cl
u
de
t
ax r
ate
o
r l
e
v
y a
s
s
o
ci
at
e
d
w
it
h
C
i
t
y
P
lan
ning B
oar
d.
**
Ex
cl
udes
r
o
a
d
a
n
d
l
i
b
r
a
r
y
l
e
v
ies
w
hic
h
a
r
e
n
ot l
e
v
ied
o
n
C
ity o
f
B
oze
m
an
.
So
u
rce
:
M
ontan
a T
axpayer
s
' A
ssoci
a
t
io
n
TAX R
ATE
S
(
P
E
R $
1
,
0
00
O
F T
AXABL
E
V
ALUE)
TA
X L
EVIES
123
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Un
au
d
it
e
d
s
t
a
t
i
s
t
i
c
a
l
i
n
fo
r
m
at
ion.
SP
E
C
I
A
L
I
M
P
R
O
V
E
M
E
N
T
D
I
S
T
R
I
C
T
B
I
L
L
I
N
G
S
AN
D
C
O
L
L
EC
T
I
O
N
S
La
s
t
T
e
n
F
i
s
c
al
Y
e
a
r
s
Curr
e
n
t
Curr
e
n
t
Curr
e
n
t
Fisca
l
Assessments
Asses
smen
ts
Pe
r
c
e
n
t
Del
i
n
qu
ent
Total
Ye
a
r
Bill
e
d
Col
l
e
c
t
e
d
Coll
e
c
t
e
d
Coll
e
c
t
i
o
n
s
Co
llections
19
9
5
69
0
,
7
12
$
63
2
,
1
4
4
$
91
.
52
%
29
7,
5
6
6
$
929,710
$
19
9
6
74
1
,
5
27
67
8
,
2
2
2
91
.
46
%
65
,
6
4
9
743,871
19
9
7
57
8
,
9
95
52
6
,
0
0
1
90
.
85
%
64
,
5
9
9
590,600
19
9
8
49
3
,
9
34
40
9
,
7
8
5
82
.
96
%
79
,
0
3
0
488,815
19
9
9
38
0
,
7
82
30
7
,
7
7
7
80
.
83
%
10
1
,
9
8
1
409,758
20
0
0
53
7
,
1
61
46
0
,
6
4
5
85
.
76
%
58
,
4
4
6
519,091
20
0
1
40
9
,
2
50
40
1
,
0
8
3
98
.
00
%
51
,
8
9
0
452,973
20
0
2
33
4
,
0
77
30
2
,
0
5
7
90
.
42
%
32
,
2
8
5
334,342
20
0
3
29
0
,
7
06
25
8
,
3
9
6
88
.
89
%
29
,
4
7
8
287,874
20
0
4
27
1
,
2
61
25
7
,
8
6
7
95
.
06
%
31
,
6
6
2
289,529
So
u
rce
:
C
ity
H
a
l
l
,
B
oze
m
an
,
M
o
n
tan
a
124
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Un
au
d
it
e
d
s
t
a
t
i
s
t
i
c
a
l
i
n
fo
r
m
at
ion.
RA
T
I
O
O
F
C
O
M
P
A
R
A
T
I
V
E
B
O
N
D
E
D D
E
B
T
T
O
AS
S
E
S
S
E
D
VA
L
U
E
A
N
D
B
O
N
D
E
D
DE
B
T
P
E
R
CA
P
I
T
A
La
s
t
T
e
n
F
i
s
c
al
Y
e
a
r
s
Ra
t
i
o
o
f
Bo
n
ded D
ebt
Fisca
l
Taxabl
e
Bo
nded
to T
a
x
abl
e
Bon
ded
D
ebt
Ye
a
r
Pop
u
la
ti
o
n
(
1
)
Val
ue (
2
)
Deb
t
Val
u
e
pe
r
C
api
t
a
19
9
5
24
,
9
6
7
32
,
56
0
,
7
9
1
$
5,
37
5
,
0
0
0
$
16
.
5
1%
21
5
.
28
$
19
9
6
25
,
4
5
6
34
,
71
8
,
3
7
2
5,
21
5
,
0
0
0
15
.
0
2%
20
4
.
86
19
9
7
25
,
9
5
4
36
,
28
5
,
7
2
1
4,
98
5
,
0
0
0
13
.
7
4%
19
2
.
07
19
9
8
26
,
4
6
2
37
,
57
9
,
6
6
6
4,
74
0
,
0
0
0
12
.
6
1%
17
9
.
12
19
9
9
26
,
9
8
1
39
,
27
4
,
3
2
1
4,
48
5
,
0
0
0
11
.
4
2%
16
6
.
23
20
0
0
27
,
5
0
9
39
,
42
0
,
6
2
6
4,
21
5
,
0
0
0
10
.
6
9%
15
3
.
22
20
0
1
28
,
0
5
9
39
,
93
2
,
0
0
3
6,
11
0
,
0
0
0
15
.
3
0%
21
7
.
76
20
0
2
28
,
6
2
0
42
,
55
3
,
0
1
4
6,
11
0
,
0
0
0
14
.
3
6%
21
3
.
49
20
0
3
29
,
1
9
2
49
,
55
9
,
9
0
7
10
,
96
0
,
0
0
0
22
.
1
1%
37
5
.
45
20
0
4
29
,
7
7
6
52
,
98
5
,
2
7
4
10
,
56
5
,
0
0
0
19
.
9
4%
35
4
.
82
(1) C
e
ns
u
s
t
ake
n
e
very t
en
y
ears.
O
f
f
-
y
ears a
re e
s
t
imated b
ase
d o
n p
revious
po
p
u
lation i
ncr
e
a
ses.
(2
)
S
o
u
rce:
G
a
l
lat
i
n
C
ounty Assessor
'
s O
f
fice
,
b
a
s
ed
o
n
p
r
e
v
ious c
a
le
n
dar
y
ea
r
.
125
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Un
au
d
it
e
d
s
t
a
t
i
s
t
i
c
a
l
i
n
fo
r
m
at
ion.
CO
M
P
U
T
A
T
IO
N
O
F
L
E
G
AL
D
E
B
T
M
ARG
I
N
Ju
n
e
3
0
,
2
004
TAXA
BLE
V
A
LUE
52
,
9
85,274
$
DE
B
T L
IMI
T
23
,
7
37,036
*
GE
N
E
R
AL O
B
LIGA
TION B
OND
S
Libr
a
r
y G
.O. b
o
n
ds
3,
7
6
0
,0
0
0
$
Tran
spo
r
t
ation G
.O. b
o
n
ds
6,
8
0
5
,0
0
0
To
t
al G
.O. b
o
n
ds
10
,
5
65
,
0
0
0
OT
HE
R
G
ENE
R
AL O
B
L
IGA
TION
S
Loan
for
P
r
o
fes
sion
al
B
u
ilding
30
8
,3
9
7
Tota
l
o
ther g
eneral
o
blig
at
i
o
ns
30
8,397
10
,
8
73
,
3
9
7
RE
SE
RV
ED
F
U
ND
B
ALANCES
Libr
a
r
y f
und b
a
l
ance
63,73
5
Tran
spo
r
t
ation f
und b
a
l
ance
3,2
2
1
,4
8
1
To
t
al r
e
s
erv
ed
f
und b
a
lance
s
3,
2
85
,
2
1
6
To
t
al b
o
nded
d
e
bt
(
l
es
s a
m
ou
nt
av
ai
labl
e
i
n d
e
b
t
s
erv
ice
f
unds)
7,588,181
LE
GA
L
D
E
BT M
A
R
G
IN
16
,
1
48,855
$
*
1.5
1
%
o
f
t
otal t
axable
p
r
o
p
er
t
y $
1
,5
7
1
,
9
8
9,
1
2
3
So
u
rce
:
C
it
y
H
a
l
l
,
B
oze
m
an
,
M
ontan
a
126
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Un
au
d
it
e
d
s
t
a
t
i
s
t
i
c
a
l
i
n
fo
r
m
at
ion.
CO
M
P
U
T
A
T
IO
N
O
F
D
I
RECT
A
N
D
O
VER
L
A
P
P
I
N
G D
E
B
T
Ju
n
e
3
0
,
2
004 a
n
d
2
00
3
Perc
e
n
ta
g
e
Percentage
Appli
c
a
b
l
e
Applicable
As o
f
to C
i
t
y
o
f
As o
f
to City of
Ju
ne 3
0
,
20
0
4
Bo
z
e
m
an
Ju
ne 3
0
,
2
0
03
Bozeman
Cit
y
o
f
B
oze
m
an
,
M
o
n
tana
General o
b
l
igat
ion d
ebt
10
,
5
6
5,
0
0
0
$
11
,2
7
5
,
0
00
$
Less:
Debt
S
erv
ice
F
und b
a
lance
(
def
icit)
3,
2
8
5,
2
1
6
3,58
9
,
8
95
Net g
enera
l
o
bligat
ion d
e
b
t
7,
2
7
9,
7
8
4
$
100
%
7,68
5
,
1
05
$
100%
Overlapp
i
ng B
o
n
ded
I
n
debt
ed
n
ess
Ga
l
l
a
t
in C
o
unty
:
Vari
ou
s i
ssues
7,
8
8
1,
6
0
4
$
34
%
8,22
5
,
0
00
$
33%
Boze
m
an
S
c
h
oo
l
D
i
s
tri
c
t
#
7
:
High
S
c
ho
ol
Vari
ou
s i
ssues
89
5,
0
0
0
53
%
1,06
5
,
0
00
49%
El
e
m
en
ta
r
y
S
c
h
ool
s
Vari
ou
s i
ssues
9,
8
3
0,
0
0
0
70
%
11
,0
7
5
,
0
00
63%
Total o
ver
l
apping b
o
nd i
nde
bt
ed
n
ess
18
,
6
0
6,
6
0
4
$
20
,3
6
5
,
0
00
$
So
u
rce
s
:
Ci
t
y
H
a
l
l
,
B
oze
m
an
,
M
o
ntan
a
Ga
ll
a
ti
n
C
o
un
ty
A
ss
e
s
s
o
r's
Of
f
i
c
e
Boze
m
an
S
c
h
oo
l
D
i
s
tri
c
t
#
7
127
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Un
au
d
it
e
d
s
t
a
t
i
s
t
i
c
a
l
i
n
fo
r
m
at
ion.
RA
T
I
O
O
F
A
NN
U
AL
D
E
BT
S
E
R
V
I
C
E E
X
P
E
N
D
I
TU
R
E
S
FO
R
G
E
N
E
R
AL
O
B
L
I
G
ATIO
N
B
O
ND
ED
D
E
B
T
TO
TO
T
A
L
G
E
N
E
R
A
L
G
O
V
E
R
NMENT
A
L
EX
P
END
I
T
U
R
E
S
La
s
t
T
e
n
F
i
s
c
al
Y
e
a
r
s
Rati
o
o
f
Debt
Tota
l
Total
Se
r
v
ice to
Fi
s
cal
De
b
t
Ge
n
era
l
Gen
eral
Ye
ar
Prin
ci
p
a
l
Inter
e
s
t
Ser
v
ice
Ex
pe
n
ditures
Ex
pe
n
ditures
19
9
5
75
,
0
00
$
29
,
7
1
9
$
10
4
,
71
9
$
11
,
6
56
,
4
4
5
$
0.90%
19
9
6
16
0
,
0
00
36
3
,
4
03
52
3
,
40
3
14
,
1
7
3
,
7
3
2
3.69%
19
9
7
23
0
,
0
00
29
3
,
4
56
52
3
,
45
6
13
,
8
7
0
,
0
9
7
3.77%
19
9
8
24
5
,
0
00
27
7
,
3
48
52
2
,
34
8
17
,
1
8
0
,
6
1
5
3.04%
19
9
9
25
5
,
0
00
25
9
,
0
13
51
4
,
01
3
17
,
0
6
8
,
2
8
7
3.01%
20
0
0
27
0
,
0
00
24
3
,
1
10
51
3
,
11
0
17
,
8
5
6
,
1
1
2
2.87%
20
0
1
20
5
,
0
00
22
8
,
7
12
43
3
,
71
2
20
,
1
5
7
,
1
6
4
2.15%
20
0
2
21
5
,
0
00
21
8
,
8
73
43
3
,
87
3
22
,
1
9
8
,
2
4
4
1.95%
20
0
3
31
5
,
0
00
37
7
,
5
07
69
2
,
50
7
21
,
6
0
4
,
0
9
2
3.21%
20
0
4
39
5
,
0
00
39
1
,
6
35
78
6
,
63
5
25
,
2
7
8
,
4
8
5
3.11%
So
urce
:
C
it
y
H
a
l
l
,
B
oze
m
an, M
o
ntan
a
128
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Un
au
d
it
e
d
s
t
a
t
i
s
t
i
c
a
l
i
n
fo
r
m
at
ion.
RE
V
E
N
U
E
B
O
N
D
C
O
V
ERA
G
E
WA
T
E
R
S
Y
S
T
E
M
R
E
V
E
N
U
E
B
O
N
D
S
La
s
t
T
h
e
n
F
i
s
c
a
l
Y
e
ar
s
Net R
e
v
e
nu
e
Fisc
a
l
Op
er
at
i
n
g
Operati
ng
Avai
l
a
b
le
f
or
Ye
a
r
Revenue
Ex
pe
n
ses
(
a
)
Deb
t
S
e
r
v
ic
e
(
b
)
Pri
n
cip
a
l
In
tere
s
t
Tota
l
Coverage (c)
19
9
5
2,
6
8
9
,
45
2
$
1,
5
5
3
,
0
3
2
$
1,
13
6
,
4
2
0
$
30
7
,
8
3
5
$
37
6
,
2
7
6
$
68
4
,
1
11
$
1.66
19
9
6
2,
6
0
9
,
47
5
1,
6
9
9
,
0
1
5
91
0
,
4
6
0
29
3
,
6
5
4
20
0
,
6
6
7
49
4
,
3
21
1.84
19
9
7
2,
8
7
6
,
42
8
2,
1
1
4
,
5
2
3
76
1
,
9
0
5
30
6
,
0
6
8
18
0
,
4
1
4
48
6
,
4
82
1.57
19
9
8
2,
8
5
7
,
70
1
1,
7
8
6
,
2
6
9
1,
07
1
,
4
3
2
32
8
,
6
0
1
16
4
,
5
4
8
49
3
,
1
49
2.17
19
9
9
3,
0
7
7
,
37
4
2,
2
7
1
,
7
7
6
80
5
,
5
9
8
34
1
,
2
5
9
15
1
,
6
8
2
49
2
,
9
41
1.63
20
0
0
3,
1
3
8
,
65
4
2,
1
2
2
,
9
6
2
1,
01
5
,
6
9
2
35
9
,
0
5
0
13
6
,
7
5
0
49
5
,
8
00
2.05
20
0
1
3,
5
8
8
,
66
1
2,
2
7
6
,
4
8
3
1,
31
2
,
1
7
8
37
6
,
9
7
9
12
0
,
7
4
7
49
7
,
7
26
2.64
20
0
2
3,
5
5
6
,
44
7
2,
2
2
7
,
7
2
1
1,
32
8
,
7
2
6
39
5
,
0
5
3
10
3
,
6
4
1
49
8
,
6
94
2.66
20
0
3
3,
9
3
5
,
63
6
2,
1
9
4
,
4
4
0
1,
74
1
,
1
9
6
41
3
,
2
8
0
85
,
3
9
1
49
8
,
6
71
3.49
20
0
4
4,
3
5
9
,
29
9
1,
9
5
0
,
8
3
2
2,
40
8
,
4
6
7
43
1
,
6
6
6
65
,
9
6
3
49
7
,
6
29
4.84
(a
)
Ex
cl
usive
o
f
d
epr
e
c
i
at
ion a
nd
b
o
n
d
i
nterest
(b
)
Gr
o
s
s re
v
enue
i
n c
o
l
umn (
2
)
m
inus e
x
pe
nses
i
n c
o
l
umn (
3
)
(c
)
Column (
4
)
d
i
vide
d
by
c
o
l
umn (
7
)
So
u
rce
:
C
it
y
H
a
l
l,
B
oze
man, M
ontan
a
129
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Un
au
d
it
e
d
s
t
a
t
i
s
t
i
c
a
l
i
n
fo
r
m
at
ion.
AV
E
R
A
G
E
AN
N
U
A
L
W
ATE
R
A
N
D
S
E
W
E
R
B
I
L
L
S
La
s
t
E
i
g
h
t
F
i
s
c
a
l
Y
ea
r
s
Fisc
a
l
Si
n
gle
Mu
lt
i
-
Ye
a
r
Fa
m
il
y
Fa
m
il
y
Go
vern
ment
MS
U
Commercia
l
Total
19
9
7
27
8
.
2
6
$
40
1
.
2
2
$
69
8
.
6
6
$
21
,7
9
9
.
8
2
$
49
6
.
7
7
$
23,674.73
$
19
9
8
23
5
.
4
4
35
6
.
2
7
74
7
.
0
1
14
,5
7
7
.
1
4
47
5
.
7
5
16,391.61
19
9
9
26
9
.
4
0
39
5
.
1
6
84
4
.
4
4
20
,0
0
1
.
0
0
51
4
.
4
4
22,024.44
20
0
0
29
6
.
6
3
40
7
.
5
4
86
8
.
0
0
17
,7
1
8
.
1
6
61
4
.
0
9
19,904.42
20
0
1
31
1
.
7
8
45
4
.
1
0
1,02
3
.
3
5
20
,0
3
3
.
9
3
66
2
.
9
3
22,486.09
20
0
2
26
6
.
7
9
38
6
.
3
5
1,07
4
.
6
7
17
,7
1
8
.
1
6
58
5
.
7
7
20,031.73
20
0
3
29
2
.
5
3
45
1
.
9
1
1,25
2
.
6
9
18
,3
1
0
.
4
4
73
3
.
5
1
21,041.08
20
0
4
36
1
.
5
9
48
8
.
6
9
1,75
1
.
3
5
22
,9
9
7
.
5
9
78
8
.
6
4
26,387.86
Fisc
a
l
Si
n
gle
Mu
lt
i
-
Ye
a
r
Fa
m
il
y
Fa
m
il
y
Go
vern
ment
MS
U
Commercia
l
Total
19
9
7
16
0
.
2
1
$
36
5
.
6
3
$
59
0
.
3
2
$
22
,6
5
8
.
6
7
$
63
8
.
7
0
$
24,413.53
$
19
9
8
16
8
.
9
7
38
0
.
8
0
59
6
.
6
0
16
,0
3
5
.
0
6
64
2
.
3
5
17,823.78
19
9
9
18
8
.
0
4
41
0
.
7
6
69
8
.
4
0
24
,1
8
9
.
9
6
75
4
.
3
2
26,241.48
20
0
0
23
3
.
3
4
52
2
.
0
0
85
7
.
0
4
25
,6
8
1
.
5
6
1,05
4
.
9
9
28,348.93
20
0
1
24
4
.
3
4
53
2
.
0
8
1,06
9
.
4
1
27
,4
1
8
.
2
3
1,05
2
.
8
0
30,316.86
20
0
2
20
9
.
8
7
49
4
.
8
6
1,06
1
.
1
0
25
,6
8
1
.
5
8
1,00
6
.
3
3
28,453.74
20
0
3
22
5
.
6
8
47
8
.
6
4
1,03
9
.
1
4
23
,0
9
3
.
9
6
1,06
5
.
6
8
25,903.10
20
0
4
24
2
.
0
2
48
5
.
8
4
1,34
9
.
8
8
28
,2
7
7
.
7
8
1,08
4
.
4
8
31,440.01
So
urce
:
C
it
y
H
a
l
l
,
B
oze
m
an, Mo
ntan
a
AVERAGE A
NNU
A
L S
E
WE
R
B
I
LLS F
OR
F
I
S
C
A
L Y
E
AR
AVERAGE A
N
NUAL
W
ATER B
ILL
S
F
O
R F
ISCAL
Y
EAR
130
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Un
au
d
it
e
d
s
t
a
t
i
s
t
i
c
a
l
i
n
fo
r
m
at
ion.
NU
M
B
E
R
OF U
T
I
L
I
T
Y
A
C
C
O
UN
T
S
La
s
t
T
e
n
F
i
s
c
al
Y
e
a
r
s
Fisc
a
l
Si
n
gle
Mu
lt
i-
Ye
a
r
Fa
m
il
y
Fa
m
ily
Go
vernment
MS
U
Com
mercia
l
Total
19
9
5
4,
0
4
6
1,1
6
1
41
15
76
4
6,027
19
9
6
4,
1
8
4
1,2
0
7
52
18
79
5
6,256
19
9
7
4,
3
5
0
1,2
7
1
47
19
80
5
6,492
19
9
8
4,
5
0
6
1,3
1
7
57
19
82
8
6,727
19
9
9
4,
6
1
6
1,3
4
8
49
19
82
0
6,852
20
0
0
4,
8
0
1
1,4
0
4
52
19
84
8
7,124
20
0
1
5,
0
5
2
1,4
5
0
56
19
87
2
7,449
20
0
2
5,
3
3
8
1,4
8
1
42
19
88
9
7,769
20
0
3
5,
5
5
0
1,5
3
4
41
19
91
4
8,058
20
0
4
5,
8
1
5
1,6
3
9
42
17
93
0
8,443
So
u
rce
:
C
it
y
H
a
l
l,
B
oze
man, M
ontan
a
131
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Un
au
d
it
e
d
s
t
a
t
i
s
t
i
c
a
l
i
n
fo
r
m
at
ion.
TO
P
T
E
N
T
A
X
P
A
Y
E
R
S
Ju
n
e
3
0
,
2
0
0
3
(
P
r
i
o
r
F
i
s
c
a
l
Y
e
a
r
)
Mark
et
Taxabl
e
T
axes
Taxpay
er
Va
l
u
e
Val
u
e
Paid
Nort
hWes
tern
E
ner
g
y LLC
18
,
3
5
9
,1
6
6
$
2,
1
9
4,
3
2
1
$
1,
2
09
,
5
0
3
$
Qwes
t C
orp
o
r
a
t
ion
21
,
4
3
9
,1
1
8
1,
2
8
6,
3
4
7
70
9
,
3
9
5
Gallat
in M
all
18
,
6
3
8
,9
3
9
63
3
,
6
8
9
35
0
,
1
5
3
Br
i
dger
P
e
a
k
s L
LC
8,9
2
3
,0
0
9
30
3
,
3
8
0
16
7
,
6
7
8
Bozeman D
e
a
c
o
n
ess Foundat
io
n
8,1
8
9
,
8
2
7
27
9
,
0
7
1
15
3
,
9
0
9
Costco
W
h
ol
es
ale
8,1
1
5
,5
2
2
27
0
,
5
8
9
14
8
,
8
7
7
Dayton
H
uds
on
Corp
o
rat
ion
6,7
1
3
,0
2
1
22
4
,
1
7
7
12
3
,
3
7
9
Firs
t S
ec
u
ri
ty B
a
nk o
f
Bo
z
e
m
an
6,
5
2
3
,6
6
1
21
8
,
8
2
2
12
0
,
7
6
3
Bo
z
eman I
n
vestor
s
of
D
uluth,
LP
6,
3
3
2
,9
4
8
21
4
,
0
2
6
11
8
,
2
5
8
Arcadi
a
G
ard
e
n
s A
par
tmen
ts L
LC
6,
0
4
0
,4
5
6
20
5,
2
3
9
113
,
4
1
2
109
,
2
7
5
,6
6
7
$
5,
8
2
9,
6
6
1
$
3,
2
15
,
3
2
7
$
So
urce
:
Ga
l
l
a
t
i
n C
o
unty
A
ssess
o
r'
s O
f
fice
132
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Un
au
d
it
e
d
s
t
a
t
i
s
t
i
c
a
l
i
n
fo
r
m
at
ion.
DE
M
O
G
R
A
P
H
I
C
S
T
A
T
I
S
T
I
C
S
La
s
t
T
e
n
F
i
s
c
al
Y
e
a
r
s
Fisca
l
Pe
r
C
apita
Medi
an
Schoo
l
Unem
pl
oy
ment
Ye
a
r
Popu
la
t
i
o
n
(
1
)
Income
(2
)
Age (
3
)
Enrol
l
m
en
t
(4
)
Rat
e
(
5
)
19
9
5
24
,9
6
7
18
,
4
7
4
25
.
4
5,
0
7
3
2.
7
%
19
9
6
25
,4
5
6
19
,
3
1
5
25
.
4
5,
0
3
0
2.
5
%
19
9
7
25
,9
5
4
20
,
4
6
7
25
.
4
5,
0
3
1
3.
0
%
19
9
8
26
,4
6
2
21
,2
1
4
25
.
4
5,
0
9
3
3.
1
%
19
9
9
26
,9
8
1
22
,8
0
1
25
.
4
5,
0
9
1
2.
8
%
20
0
0
27
,8
4
8
23
,
3
5
8
30
.
7
5,
1
2
4
2.
7
%
20
0
1
28
,6
6
3
25
,
1
3
9
30
.
7
5,
1
6
7
2.
5
%
20
0
2
29
,4
7
5
26
,
4
4
2
30
.
7
5,
1
2
4
2.
7
%
20
0
3
30
,7
5
3
N/
A
30.
7
5,1
0
1
2.
8
%
20
0
4
31
,9
8
3
N/
A
30.
7
5,0
8
6
N/A
So
u
rce
s
a
n
d
o
t
h
er
i
n
form
at
i
o
n
:
(1) C
e
ns
u
s
t
ake
n
e
very t
en
y
ears.
O
f
f
-
y
ears a
re estimat
ed b
ase
d o
n previous
po
p
u
lation i
ncr
e
a
ses.
(2
)
G
a
l
l
at
i
n
C
o
u
nty.
(3
)
O
n
ly
u
pd
a
t
ed
o
n
ce e
v
er
y
t
e
n
y
ear
s
(
C
en
sus)
(4
)
B
o
z
e
man P
u
bl
ic S
choo
l
Distri
ct #
7
.
(5
)
D
e
p
a
r
t
m
ent o
f
L
abo
r
,
i
n
form
at
io
n
o
n
ly a
v
ai
l
abl
e
f
or
entire G
allatin C
o
un
t
y.
(
1
2 m
ont
h
a
ver
age e
n
d
ing
J
un
e
3
0)
133
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Un
au
d
it
e
d
s
t
a
t
i
s
t
i
c
a
l
i
n
fo
r
m
at
ion.
PR
O
P
E
R
T
Y
VA
L
U
E
,
C
O
NS
T
R
U
C
T
I
ON
A
N
D
B
A
NK
D
E
P
O
S
I
TS
La
s
t
T
e
n
F
i
s
c
al
Y
e
a
r
s
Bank
Fisca
l
Prop
e
r
t
y
De
p
o
s
it
s
Ye
a
r
Va
l
u
e
(in
t
h
ou
sa
n
ds)
# P
erm
it
s
Va
l
u
e
# P
erm
it
s
Value
19
9
5
73
3
,
17
1
,
8
0
5
$
N/A
32
8,9
5
7
,
2
9
4
$
31
8
21,118,419
$
19
9
6
77
7
,
73
2
,
6
9
1
N/A
17
5,5
0
6
,
3
5
0
29
5
56,789,680
19
9
7
82
0
,
48
4
,
5
7
3
N/A
35
17,52
0
,
1
7
4
33
8
27,534,676
19
9
8
86
5
,
36
6
,
8
3
2
N/A
14
6,1
5
3
,
9
5
8
26
4
29,674,778
19
9
9
92
7
,
61
1
,
0
9
5
N/A
30
20,65
7
,
5
9
3
30
1
32,400,886
20
0
0
94
9
,
31
8
,
9
0
1
N/A
29
15,67
0
,
1
6
6
52
8
38,122,532
20
0
1
1,
0
5
3
,
16
7
,
4
0
8
N/A
209
37
,2
2
8
,
3
1
7
56
8
43,247,995
20
0
2
1,
1
6
8
,
45
9
,
9
8
6
N/A
142
38
,7
2
4
,
5
9
1
58
0
51,503,321
20
0
3
1,
4
2
7
,
85
5
,
6
7
9
N/A
30
22,00
3
,
7
5
4
45
9
64,466,304
20
0
4
1,
5
7
1
,
98
9
,
1
2
3
N/A
36
26,80
1
,
6
3
6
38
1
85,028,045
* I
n
cl
udes
d
e
p
o
s
its f
rom
F
irs
t N
ational B
a
n
k o
f
M
i
nnea
p
o
l
is
So
u
rce
s
:
Ga
l
l
a
t
i
n
C
o
unty A
ss
e
s
sor's O
f
fice
Mo
nt
ana
D
epart
ment
of C
o
mmerce Fi
na
nc
i
al D
ivisi
on
Cit
y
H
a
l
l,
B
o
z
e
man, M
ontan
a
Ne
w
C
ommer
c
i
a
l
Reside
ntia
l
a
n
d Other
134
CI
T
Y
O
F
B
O
ZE
M
A
N
,
M
O
N
T
A
NA
Un
au
d
it
e
d
s
t
a
t
i
s
t
i
c
a
l
i
n
fo
r
m
at
ion.
IN
S
U
R
A
N
C
E
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137
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ont
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:
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have
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dited t
h
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f
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s
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f th
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emaining fund information of the City
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t Auditing Standards, issued by
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ate
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w
e
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erformed tests of its compliance
wi
th c
e
rt
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t
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ateri
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determination of financial statement
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ou
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nst
ance
of
n
on
c
om
pl
ianc
e
t
hat
a
r
e
r
e
qu
i
re
d
t
o be
re
p
orted
u
nder
Gove
rn
m
e
nt
A
udi
ting
St
andards. T
his i
s de
s
c
r
i
bed in the schedule of findings
an
d
q
u
es
t
i
o
n
ed
c
o
st
s
a
s
i
t
e
m
2
004
-
1.
In
t
ernal
C
on
t
ro
l o
v
e
r
Fi
na
nc
i
al R
epo
rt
ing
In
p
l
anni
ng a
n
d
p
e
rf
or
m
ing
o
u
r
a
u
di
t, w
e
co
n
sider
e
d t
he C
ity o
f
B
oze
man’
s
i
nternal
c
o
n
t
rol o
ver
f
ina
n
c
i
al r
e
p
orting
i
n o
rde
r
t
o d
e
t
erm
ine our auditing procedures for the
pu
rpo
s
e
of
e
xpres
s
i
ng o
ur
op
i
ni
on o
n t
he
f
i
nanc
i
al s
t
at
em
en
t
s a
n
d
n
ot t
o p
r
ovide
a
s
s
ura
nc
e
o
n t
he
i
ntern
a
l
c
o
nt
rol o
ver
f
i
na
nc
i
al
r
e
p
ort
i
n
g
. Our consideration of the internal
co
n
t
ro
l
o
ver
f
i
na
n
c
i
al r
e
p
ort
ing woul
d
n
ot n
e
c
e
s
s
a
ri
ly di
sc
l
ose
al
l
m
atters
i
n
t
h
e
i
nte
r
n
al
c
o
n
tro
l
over
f
i
nancia
l
re
p
ort
i
n
g
t
h
at
m
igh
t
be
m
aterial weaknesses. A material
we
a
k
ne
s
s
i
s a
co
n
dition
i
n w
hich
t
he
de
s
i
gn o
r
o
perat
ion
of o
ne
o
r m
ore
o
f
t
h
e
i
nte
r
n
a
l
co
n
t
ro
l
co
m
pon
e
n
t
s
do
e
s
n
o
t
r
e
d
u
c
e
t
o
a
r
e
l
ati
v
el
y
l
o
w level the risk that misstatements
in a
m
ou
n
t
s
t
hat w
o
u
l
d
b
e
m
ate
r
i
al
i
n r
e
l
ation t
o t
he
f
i
na
nc
i
al s
t
at
em
en
t
s b
e
i
ng
a
ud
i
ted
m
ay o
c
c
u
r
a
nd
n
ot b
e
d
e
t
ec
t
ed
w
ithin a
timely
p
e
r
i
od b
y
employees in the normal course
of
pe
rf
orming
thei
r as
s
i
gned f
u
nc
t
ions
.
W
e
n
oted
n
o m
atters
invo
lv
i
n
g
t
h
e
i
nte
r
n
a
l
c
o
n
tro
l o
v
er
f
i
nancia
l
r
e
p
o
rt
i
n
g
a
n
d
i
t
s
oper
a
t
i
o
n
that we consider to be material
we
a
k
ne
s
s
e
s.
Howe
ve
r,
we
no
ted
o
t
he
r
m
atters
i
nvo
l
vi
ng i
ntern
a
l
c
o
nt
rol ov
e
r
fi
na
nc
i
al r
e
p
ort
ing
t
hat
w
e
h
ave
re
po
rt
ed
t
o m
ana
g
e
me
n
t
o
f
t
he City of Bozeman, in a separate
letter
da
t
ed
D
e
ce
m
ber
1
5
,
2
0
04
.
Th
is
re
p
o
r
t
i
s
i
nte
n
d
ed
s
o
le
l
y
f
o
r
t
h
e
i
nfo
rm
at
i
o
n a
n
d
use
of t
h
e
C
ity o
f Boze
m
an
’
s
m
ana
g
e
m
ent
,
B
oard o
f C
ommiss
i
on
e
rs
,
t
he
M
ontana
D
e
partment of Administration, and
fe
d
era
l
a
w
a
r
d
ing a
g
en
ci
e
s
a
n
d
pass
-
t
hro
u
gh
e
n
ti
t
i
e
s
a
n
d
i
s
not i
nte
n
d
ed
t
o
b
e a
n
d
s
h
o
uld not be used
by an
yo
n
e
other
t
han
t
h
es
e
s
p
e
c
i
fi
e
d
pa
r
t
i
e
s
.
Bo
z
e
m
an
,
M
o
n
t
a
n
a
De
c
e
m
be
r
1
5
,
20
0
4
138
IN
D
E
P
E
N
DENT
A
U
D
I
T
OR’
S
R
E
P
O
R
T
O
N
C
O
M
PL
I
A
N
C
E
W
ITH
R
E
Q
U
I
RE
M
E
N
T
S
AP
P
L
I
C
A
B
L
E
T
O
E
A
C
H
MA
J
O
R
P
R
O
G
R
A
M
AN
D
I
N
T
E
R
N
A
L
C
O
N
T
R
O
L
OV
E
R
C
OMPL
I
A
N
C
E
I
N
A
C
C
O
R
DANCE
W
I
T
H
OM
B
C
I
R
C
UL
A
R
A
-
1
3
3
Ho
n
o
r
a
b
l
e
M
a
y
or,
C
i
t
y C
o
mm
i
s
s
i
o
n
e
r
s
,
a
n
d
C
i
t
y M
a
n
age
r
o
f
t
h
e
Ci
t
y
of
B
o
z
e
m
a
n
,
M
o
n
t
a
n
a
:
Co
mpli
a
n
c
e
We
h
a
v
e
au
d
i
t
e
d
t
h
e
c
o
mpli
a
n
c
e
o
f
t
h
e
Ci
t
y
o
f
B
o
z
e
m
a
n
w
i
t
h
t
h
e t
y
pe
s
o
f
c
o
m
pli
a
n
ce
r
equ
i
r
e
ment
s
d
e
sc
r
i
b
e
d
i
n
t
h
e
U
.
S
.
O
f
f
i
ce of Management and Budget
(O
M
B
)
C
i
r
c
u
l
a
r
A
-
1
3
3
C
o
m
pli
a
n
ce
S
u
p
p
l
e
m
en
t
t
h
a
t
ar
e
a
p
p
l
i
c
a
b
l
e
t
o
it
s
ma
j
o
r
f
e
d
e
r
a
l
p
r
o
g
r
a
m
f
o
r
t
h
e
y
ea
r
e
n
d
e
d
J
u
ne
3
0
,
2
0
0
4. The City of Bozeman’s
ma
j
o
r
f
e
d
e
r
a
l
p
r
o
g
r
a
m
i
s
i
den
t
i
f
i
e
d
i
n
t
h
e
s
u
mm
a
r
y
o
f
a
u
d
i
t
o
r
’s
re
s
u
l
t
s
s
e
c
t
i
o
n
o
f
t
h
e
a
c
c
o
mpan
y
ing s
c
h
e
d
u
l
e
o
f
f
i
n
d
i
n
g
s
a
n
d
q
u
estioned costs. Compliance
wi
t
h
t
h
e
r
e
q
u
i
r
e
m
en
t
o
f
l
a
w
s
,
r
e
g
u
l
a
t
i
o
n
s
,
c
o
n
t
r
a
c
t
s
a
n
d
g
r
a
n
t
s
ap
p
l
i
c
a
b
l
e
t
o
t
h
e
m
ajo
r
f
e
d
e
r
a
l
p
r
o
g
r
a
m
i
s
t
h
e
r
e
s
p
o
n
s
i
b
i
l
i
t
y of the City of Bozeman’s
ma
n
a
g
e
m
e
n
t
.
O
u
r
r
e
s
p
o
n
s
i
b
i
l
i
t
y i
s
t
o
e
x
p
r
e
s
s
a
n
o
p
i
n
i
on
o
n
th
e
C
i
t
y o
f
B
o
z
e
m
a
n
’
s c
o
m
pli
a
n
c
e
b
a
s
e
d
o
n
o
u
r
a
u
d
i
t
.
We
c
o
n
d
u
c
t
e
d
o
u
r
a
u
d
i
t
o
f
c
o
mpli
a
n
c
e
in
a
c
c
o
rd
a
n
c
e
w
i
t
h
a
u
d
i
t
i
n
g
s
t
a
n
d
a
r
d
s
g
e
n
e
r
a
l
l
y
ac
c
e
p
t
e
d
i
n
t
h
e
Un
i
t
e
d
S
t
a
t
e
s
o
f
A
m
e
r
i
c
a
;
the standards applicable to
fi
n
a
n
c
i
a
l
a
u
d
i
t
s
c
o
n
t
a
i
n
e
d
i
n
Go
v
e
r
n
m
e
n
t A
u
d
i
t
i
n
g
S
t
an
d
a
r
d
s
,
i
s
s
u
e
d
b
y
t
h
e
C
o
m
ptr
o
l
l
e
r
G
e
n
e
r
a
l
o
f
t
h
e
U
n
i
t
e
d
S
t
a
t
e
s
;
a
n
d
O
M
B
C
i
r
c
u
l
a
r
A
-
1
33, Audits of
St
a
t
e
s
,
L
o
c
a
l
G
o
v
e
r
n
m
e
n
t
s
,
a
n
d
N
o
n
-
P
rof
i
t
O
r
g
a
n
i
z
a
t
i
o
n
s
.
T
h
os
e
s
t
a
n
d
a
r
d
s
a
n
d
O
M
B
C
i
r
c
u
l
a
r
A
-
1
3
3
r
e
q
u
i
r
e
th
a
t
w
e
p
l
a
n
a
n
d
p
e
r
f
o
r
m
the audit to obtain
re
a
s
o
n
a
b
l
e
a
s
s
u
r
a
n
c
e
a
b
o
u
t
w
h
e
t
h
e
r
n
o
n
c
o
mpl
i
a
nc
e
wi
t
h
t
h
e
t
y
p
e
s
o
f
c
o
mpli
a
n
c
e
r
e
q
u
i
r
e
m
e
nt
s
r
e
f
e
r
r
e
d
t
o
a
b
o
v
e
t
h
a
t
co
u
l
d
h
a
v
e
a
direct and material effect on
a
majo
r
f
e
d
e
r
a
l
p
r
o
g
r
a
m
o
c
c
u
r
r
e
d
.
A
n
a
u
d
i
t
i
n
c
l
u
des
e
x
a
m
in
i
n
g
,
on a
t
e
s
t
b
a
s
i
s
,
e
v
i
d
e
n
c
e
a
b
o
u
t
th
e
C
i
t
y o
f
Bo
z
e
m
a
n
’
s
c
o
m
pli
a
n
c
e with those requirements and
pe
r
f
o
r
m
in
g
such
o
t
h
e
r
p
r
o
c
e
d
u
r
e
s
as
w
e
c
o
n
s
i
d
e
r
e
d
n
ec
e
s
sa
r
y
i
n
t
h
e
c
i
r
cumst
a
n
ces
.
W
e
b
e
l
i
eve
t
h
a
t
o
u
r
a
u
di
t
p
r
o
v
i
d
e
s
a
r
e
a
son
a
ble basis for our opinion. Our
au
d
i
t
d
o
e
s
n
o
t
p
r
o
v
i
de
a
l
e
g
a
l
d
e
t
e
r
m
in
a
t
i
o
n
o
f
t
he
C
i
t
y
o
f
B
o
z
e
m
a
n’s c
o
m
pli
a
n
c
e
w
i
t
h
t
h
o
s
e
r
e
q
u
i
r
e
ment
s
.
In
o
u
r
o
p
in
i
o
n,
t
h
e
C
i
t
y o
f
B
o
z
e
m
an
c
o
m
pli
e
d
,
i
n
a
l
l
m
a
t
e
r
i
a
l
re
s
p
ec
t
s
,
w
i
t
h
t
h
e
r
e
q
u
i
r
e
m
e
n
t
s
r
e
f
e
r
r
e
d
t
o
a
b
o
v
e
t
hat
a
r
e
a
p
p
l
i
c
ab
l
e
t
o
its major federal program
fo
r
t
h
e
yea
r
e
n
d
e
d
J
u
n
e
3
0, 2
0
0
4.
139
In
t
e
r
n
a
l
C
o
n
t
r
o
l
Th
e
m
a
n
a
g
e
m
e
n
t
o
f
t
h
e
C
i
t
y
o
f
B
o
z
e
m
a
n
i
s
r
e
s
p
o
n
s
i
b
l
e
f
o
r
e
s
t
a
b
li
s
h
i
n
g
a
n
d
m
a
i
n
t
a
i
n
i
n
g
e
f
f
e
c
t
i
v
e
i
n
t
e
r
n
a
l
c
o
n
t
r
o
l
o
v
e
r
c
o
m
p
l
i
a
n
c
e with requirements of laws,
re
g
u
l
a
t
i
o
n
s
,
c
o
n
t
r
a
c
t
s
a
n
d
g
r
a
n
t
s
a
p
p
l
i
c
a
b
l
e
to
f
e
d
e
r
a
l
p
r
o
g
r
a
m
s
.
I
n
p
l
a
n
n
i
n
g
a
n
d
p
e
rf
o
r
m
i
n
g
o
u
r
a
u
d
i
t
,
w
e
c
o
n
s
i
d
e
r
e
d
t
h
e
C
i
t
y
of Bozeman’s internal control
ov
e
r
c
o
m
p
l
i
a
n
c
e
w
i
t
h
r
e
q
u
i
r
e
m
e
n
t
s
t
h
a
t
c
o
u
l
d
ha
v
e
a
d
i
r
e
c
t
a
n
d
m
a
t
e
r
i
a
l
e
f
f
e
c
t
o
n
a
m
a
jo
r
f
e
d
e
r
a
l
p
r
o
g
r
a
m
i
n
o
r
d
e
r
t
o
d
e
t
e
r
m
i
n
e
our auditing procedures for the
pu
r
p
o
s
e
o
f
e
x
p
r
e
s
s
i
n
g
o
u
r
o
p
i
n
i
o
n
o
n
c
o
m
p
l
i
a
n
c
e
a
n
d
t
o
t
e
s
t
a
n
d
r
e
p
o
r
t
o
n
i
n
t
e
r
n
a
l
c
o
n
t
r
o
l
o
v
e
r
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o
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141
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u
b
l
i
c
A
cco
u
n
ta
n
t
s
an
d
B
u
s
i
n
e
s
s
C
o
n
s
ul
t
a
n
t
s