2019 Comprehensive Annual Financial Report (CAFR)

First page Table of contents Next page Last page
Cover1
Introductory Section13
Letter of Transmittal13
Certificate of Achievement for Excellence in Financial Reporting33
Organizational Chart35
City Officials37
Table of Contents5
Financial Section39
Report of Independent Author39
Management’s Discussion and Analysis42
Basic Financial Statements66
I. Government-Wide Financial Statements66
II. Fund Financial Statements68
III. Notes to the Financial Statements105
Combining and Individual Fund Statements and Schedules163
Combining Balance Sheet - Nonmajor Funds163
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Funds175
Schedule of Changes in Long-Term Debt-Enterprise Funds and Water Resources Capital Assets187
Schedules of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual189
Special Revenue Funds189
Debt Service Fund211
Capital Projects Funds215
Perpetual Care Fund239
Schedules of Revenues, Expenses, and Changes in Fund Balance- Budget to Actual (Non-GAAP)241
Enterprise Funds241
Internal Service Funds275
Fiduciary Funds305
General Capital and Debt Schedules309
Required Supplementary Information155
Law Enforcement Officers’ Special Separation Allowance (LEOSSA) Pension Benefit Trust155
Other Postemployment Benefit Plan (OPEB) Trust158
Local Government Employees’ Retirement System161
Statistical Section (unaudited)319
I. Financial Trends320
II. Revenue Capacity330
III. Debt Capacity340
IV. Demographic and Economic Information351
V. Operating Information356
Single Audit Section361
Report of Independent Auditor on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements362
Report of Independent Auditor on Compliance for Each Major Federal Program and on Internal Control over Compliance in Accordance with OMB Uniform Guidance and the State Single Audit Implementation Act364
Report of Independent Auditor on Compliance for Each Major State Program and Internal Control over Compliance in Accordance with Uniform Guidance and the State Single Audit Implementation Act366
Schedule of Findings and Questioned Costs368
Corrective Action Plan370
Summary Schedule of Prior Year Findings371
Schedule of Expenditures of Federal Awards372
Schedule of Expenditures of State Awards376
Notes to the Schedule of Expenditures of Federal and State Awards377

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