Comprehensive Annual Financial Report (CAFR) essays

Comprehensive Annual Financial Report (CAFR) essays According to Harris Countys 2006 Comprehensive Annual Financial Report (CAFR) generated and published by the County Auditors Office, Capital Projects Funds are used to account for bond sale proceeds and other revenues which are used for the construction and acquisition of major capital projects in the county including the Flood Control District, and the countys Sports and Convention Corporation. According to the CAFR, Capital Projects Funds include: Roads: This fund is used to finance the construction and improvement of roads throughout the County, Permanent Improvements Fund: The proceeds of funds received from the sale of Permanent Improvement bonds are used for the purchase, construction or improvement of a variety of County owned facilities including office buildings, parks, courthouses, jails, juvenile facilities, and many other public facilities, Sports and Convention Corporation Capital Projects Fund: This fund is used for the construction of the sports and entertainment complex located on property owned by the County, Flood Control District Fund: This fund is used for the construction and improvement of flood control and drainage systems across the County, Reliant Park Fund: This fund is used for the construction and improvement of facilities known as Reliant Stadium, Reliant Exposition Center, the Reliant Park Central Plant and the Astrodome Complex. Capital assets of the County are defined as assets with individual costs of $5,000 or more and estimated useful lives in excess of one year. The threshold for capitalizing land improvements, buildings and building improvements and park improvements is $100,000. The capitalization threshold for infrastructure ranges from $25,000 to $250,000, depending on the Based on the above explanation or definition, each of the Capital Project Funds described above will be used to fund or finance the acquisition of assets that will becom ...

How to Demonstrate That Air Has Mass

How to Demonstrate That Air Has Mass Air is the sea of particles in which we live. Wrapped around us like a blanket, students sometimes mistake air as being without mass or weight. This easy weather demonstration proves to younger students that air does indeed have mass! In this experiment, two balloons, filled with air, will be used to create a balance. Difficulty: AverageTime Required: Under 15 minutes Materials Needed 2 balloons of equal size3 pieces of string at least 6 inches longA wooden rulerA small needle Getting Started Inflate the two balloons until they are equal in size and tie them off. Attach a piece of string to each balloon. Then, attach the other end of each of the strings to the opposite ends of the ruler. Keep the balloons the same distance from the end of the ruler. The balloons will now be able to dangle below the ruler.Tie the third string to the middle of the ruler and hang it from the edge of a table or support rod. Adjust the middle string until you find the balance point where the ruler is parallel to the floor. Once the apparatus is completed, the experiment can begin.Puncture one of the balloons with the needle (or other sharp object) and observe the results. Students can write their observations in a science notebook or simply discuss the results in a lab group.To make the experiment a true inquiry experiment, the objective of the demonstration should not be revealed until after students have had a chance to observe and comment on what they have seen. If the purpose of the experi ment is revealed too soon, students will not have the chance to figure out what happened and why. Why It Works The balloon that remains full of air will cause the ruler to tip showing that the air has weight. The empty balloon’s air escapes into the surrounding room and is no longer contained within the balloon. The compressed air in the balloon has a greater weight than the surrounding air. While the weight itself cannot be measured in this way, the experiment gives indirect evidence that air has mass. Tips In the inquiry process, its best to not reveal the objective of an experiment or demonstration. Many teachers will actually cut off the title, objective, and opening questions for lab activities so that students observe the experiments knowing the outcome will help them to write their own title and objectives. Instead of standard after-lab-questions, ask students to complete the missing title and objectives. It is a fun twist and makes the lab more creative. Teachers of very young students can even play this up creating a scenario in which the teacher accidentally lost the rest!Goggles are recommended for young students. When the balloons are blown up to a large size, small pieces of latex could injure the eye. Its also a good idea to use something other than needles to bust the balloon. Go around the classroom and check on the apparatus set-up. Then, once the apparatus meets the standards, the teacher can bust the balloon.