The City of Fort Collins (the City) and the County jointly acquired property within the city limits known as "Block 31" for the future site of a City-County facility. Each party contributed $1.2 million toward the purchase. Construction of an employee parking lot on the property was financed by $1,215,000 sales tax revenue bonds issued by the City. The County's share of the asset is $2,236,985 and is recorded in the General Fixed Assets account group. Complete financial statements may be obtained from the City of Fort Collins, 300 LaPorte, Fort Collins, Colorado, 80521.