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Certificate of <br />Achievement <br />for Excellence <br />in Financial <br />Reporting <br />Presented to <br />For its Comprehensive Annual <br />Financial Report <br />for the Fiscal Year Ended <br />December 31, 2002 <br />A Certificate of Achievement for Excellence in Financial <br />Reporting is presented by the Government Finance Officers <br />Association of the United States and Canada to <br />government units and public employee retirement <br />systems whose comprehensive annual financial <br />reports (CAFR&) achieve the highest <br />standards in goveminent accounting <br />and financial reporting. <br />President <br />*Ar 40-11Ae" <br />Executive Director <br />xviii <br />