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EXHIBIT A <br />DESCRIPTION OF ANNUAL FINANCIAL INFORMATION <br />The following information is referred to in Article XII of this Ordinance. <br />Accounting Principles <br />The accounting and reporting policies of the City relating to the funds and account groups <br />will conform to generally accepted accounting principles (GAAP) as applied to governmental <br />entities. <br />San Marcos CTRCO 2013: Ordinance <br />