An overall assessment of the city's financial condition using the information provided, both financial and non-financial. Reference how GASB standards are reflected in the financial statements and what role GASB plays in the financial reporting process.

2017 2016 2015 2 3 Ratio: 4 Debt to Asset 0.54 0.61 0.65 5 6 7 Ratio: 8 Current Ratio 3.29 4.89 2.65 9 10 11 Ratio: 12 Interperiod Equity 0.76 0.79 0.84 13 14 15 Ratio: 16 Bonded Debt Per Capita 0.74 0.86 0.85 17 18 19 Ratio 20 Property taxes Per Capita 0.57 0.48 0.5 21