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CITY AND BOROUGH OF JUNEAU Notes to General Purpose Financial Statements June 30, [removed]Summary of Significant Accounting Policies
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Document Date: 2000-03-27 19:06:22


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City

Juneau / Borough / /

Company

General Fixed Assets Account Group / Capital Projects Funds / General Long-Term Debt Account Group / Special Revenue Funds / General Purpose Financial Statements Capital Projects Funds / Proprietary Fund Types Enterprise Funds / CBJ / Fiduciary Fund Type Agency Funds / Land Special Revenue Funds / Internal Service Funds / Sewer Utilities Enterprise Funds / Capital Project Funds / Debt Service Funds / /

Currency

USD / /

Event

Business Partnership / Man-Made Disaster / /

Facility

Juneau International Airport / Hospital Bonds / Airport Series A Bonds / Airport Board / Airport Series B Bonds / Bartlett Regional Hospital / Port Facilities / General Long-term Debt Account Group School General Facilities Fire Library / /

IndustryTerm

State law / machinery / communications equipment / account / management control device / sewer systems / prevalent accounting practice / road services / drainage systems / federal law / reservoir systems / goods or services / land management / fund accounting / finance ordinance / separate accounting entity / /

Organization

Financial Accounting Standards Board / Governmental Fund Types General Fund / Bartlett Regional Hospital / General Fund Special Revenue Funds Debt Service Fund Enterprise Funds Internal Service Funds Component Unit / Fire Service Area Special Revenue Fund / Special Revenue Fund / Debt Service Fund / Government Accounting Standards Board / Central Equipment Service / General Fund / Juneau School District / Bartlett Regional Hospital Board / Docks and Harbors Board / Original Primary Government / Airport Board / Parks and Recreation Department / AICPA / CBJ Assembly / Roaded Service Area Special Revenue Fund / school board / Water Department / /

Position

Year ending General / manager / School General / General / Description General / General Obligation Bonds General / Equipment Facilities Facilities Government General / Fire Facility Bonds 1991A General / /

ProvinceOrState

Alaska / Juneau / /

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