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ACRONYMS <br />ACS <br />Animal Control Services <br />COA <br />Comprehensive Annual Financial Report <br />CO <br />Certificate of Deposit <br />CIP <br />Capital Improvement Plan <br />CP <br />Commercial Paper <br />CPI <br />Consumer Price Index <br />HACA <br />Homestead and Agricultural Credit Aid <br />EBI <br />Effective Buying Income <br />EDA <br />Economic Development Authority <br />EMV <br />Estimated Market Value <br />FHLB <br />Federal Home Loan Bank <br />FNMA <br />Federal National Mortgage Association <br />FTE <br />Full Time Equivalent <br />GAAP <br />Generally Accepted Accounting Principals <br />GASS <br />Governmental Accounting Standards Board <br />GFOA <br />Government Finance Officer's Association <br />GO <br />General Obligation <br />III <br />Inflow/Infiltration <br />LGA <br />Local Government Aid <br />MCES <br />Metropolitan Council Environmental Services <br />MVE <br />Market Value Exclusion <br />MVHC <br />Market Value Homestead Credit <br />SAC <br />Sewer Availability Charge <br />BY <br />Square Yard <br />TIF <br />Tax Increment Financing <br />TVA <br />Tennessee Valley Authority <br />VLAWMO <br />Vadnais Lake Area Water Management Organization <br />WAC <br />Water Availability Charge <br />WBLCD <br />White Bear Lake Conservation District <br />74 <br />