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21 ATTACHMENT 3
City of Pleasanton
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2021
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072021
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21 ATTACHMENT 3
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7/15/2021 2:13:11 PM
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CITY CLERK
CITY CLERK - TYPE
AGENDA REPORT
DOCUMENT DATE
7/20/2021
DESTRUCT DATE
15Y
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<br />68 <br />Financial Information <br /> <br />Budgetary Process. The operating budget takes the form of a two-year financial plan <br />which is adopted in its entirety by the City Council. The operating budget is presented on a <br />program basis, with an emphasis on matching services with the cost of providing those services. <br />A mid-period review is conducted in the off-year and appropriations are adjusted accordingly. The <br />operating budget is subject to supplemental appropriations throughout its term in order to provide <br />flexibility to meet changing needs and conditions. <br /> <br />Financial Statements. Excerpts of the most recent audited financial statements of <br />Livermore (the “Livermore Financial Statements”) are included in Appendix A. The Livermore <br />Financial Statements include a letter from Maze & Associates, Inc. (the “Livermore Auditor”) <br />which concludes that the Livermore Financial Statements present fairly, in all material respects, <br />the financial position of Livermore as of June 30, 2020 and the results of its operations and cash <br />flows for the year then ended in conformity with generally accepted accounting principles. The <br />excerpts from the Livermore Financial Statements should be read in their entirety. The Livermore <br />Auditor has not reviewed or audited this Official Statement and has not been asked to consent <br />nor has it consented to the inclusion of the Livermore Financial Statements as Appendix A to this <br />Official Statement. <br /> <br />The summary operating results contained under “Summary of Historical Operating <br />Results” are derived from the Livermore Financial Statements (excluding certain non-cash items <br />and after certain, other adjustments) and are qualified in their entirety by reference to such <br />statements, including the notes thereto. The Livermore Auditor has not reviewed or audited the <br />summary operating results or any other portion of this Official Statement. <br />
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