FY21 Annual Comprehensive Financial Report

City of Coral Springs, Florida Required Supplementary Information Other Post-Employment Benefits – Plan Reporting Schedule of Investment Returns – OPEB Last Five Fiscal Years (Unaudited)

Annual money-weighted rate of return, net of investment expense

2021

2020

2019

2018

2017

16.31%

6.37%

5.87%

5.92%

11.97%

Notes to Schedule: This Schedule is presented to illustrate the requirement of GASB 74. The requirement is to show information for 10 years. However, until a full 10-year trend is compiled, information for those years for which information is available will be presented.

107

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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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