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CITY OF LA PORTE <br />MANAGEMENT’S DISCUSSION AND ANALYSIS (continued) <br />Proprietary Funds <br />The City maintains two types of proprietary funds. Proprietary funds are used to report the same functions <br />presented as business type activities in the government-wide statements. The City uses proprietary funds <br />to account for its utilities, airport and water authority. Internal services funds are an accounting device used <br />to accumulate and allocate costs internally among the City’s various functions. The City uses its internal <br />service funds to account for motor pool services, technology services and insurance. Because these services <br />predominately benefit the governmental rather than business type functions, they have been included in the <br />governmental activities in the government-wide financial statements. <br />Enterprise funds are used to report the same functions presented as business-type activities in the <br />government-wide financial statements, only in more detail. The City uses enterprise funds to account for <br />its utility operations, La Porte Area Water Authority and the Airport. All internal service funds are <br />combined into a single aggregated presentation in the proprietary fund financial statements. The basic <br />proprietary fund financial statements can be found on pages 31 - 34 of this report. <br />NOTES TO THE FINANCIAL STATEMENTS <br />The notes provide additional information that is essential to a full understanding of the data provided in the <br />government-wide and fund financial statements. The notes can be found on pages 35 - 79 of this report. <br />OTHER INFORMATION <br />In addition to the basic financial statements and the accompanying notes, this report also presents certain <br />required supplementary information concerning the City’s progress in funding its obligation to provide <br />other post-employment benefits, pension information and general fund budgetary comparisons. Required <br />supplementary information can be found on pages 82 - 89 of the City’s Comprehensive Annual Financial <br />Report. <br />The combining statements referred to earlier in connection with nonmajor governmental funds and internal <br />services funds are presented immediately following the required supplementary information. Combining <br />and individual fund statements and supporting schedules can be found beginning on page 94 of the City’s <br />Comprehensive Annual Financial Report. <br />DRAFT 02.25.2020 <br />9 <br /> <br />