FY21 Annual Comprehensive Financial Report

Articles inside

Government Auditing Standards 174

value 152

Table 19 – Full-time equivalent city government employees by function

Combining statement of cash flows 133 Self-Insurance Fund – Schedule of revenue and expenses (budgetary basis)

Combining statement of revenue, expenses and changes in fund net position

Schedule of changes in the net OPEB liability and related ratios – Plan Reporting

120 121 122 123 Nonmajor Enterprise Funds: Combining statement of net position

Schedule of City contributions – OPEB – Employer and Plan Reporting

Notes to financial statements 37

Required supplementary information (Unaudited): Schedule of revenue, expenditures, other financing sources (uses) and changes in fund balances – budget and actual (budgetary basis) – General Fund

Schedule of contributions 100

Schedule of revenue, expenditures, other financing sources (uses) and changes in fund balances – budget and actual (budgetary basis) – Fire Special Revenue Fund

Fiduciary funds: Statement of net position

Statement of activities 22 Fund financial statements: Governmental funds:

Statement of revenue, expenses and changes in net position

Government-wide financial statements: Statement of net position 20

Statement of cash flows 33

Management’s discussion and analysis (Unaudited) 4 Basic financial statements:

fund balances 27

Reconciliation of the balance sheet of governmental funds to the statement of net position Statement of revenue, expenditures and changes in

Balance sheet 24

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