I. INTRODUCTION SECTION
Table of Contents |
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Letter of Transmittal |
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Certificate of Achievement for Excellence in Financial Reporting |
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Organizational Chart |
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Principal Officials
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II. FINANCIAL SECTION
Independent Auditor's Report |
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Management's Discussion and Analysis |
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Basic Financial Statements Government-Wide Financial Statements:
Statement of Net Assets |
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Statement of Activities |
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Fund Financial Statements: Balance Sheet – Governmental Funds |
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Reconciliation of the Balance Sheet to the Statement of Net Assets – Governmental Funds |
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Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds |
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Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance to the Statement of Activities – Governmental Funds |
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Statement of Net Assets – Proprietary Funds |
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Statement of Revenues, Expenses, and Changes in Fund Net Assets – Proprietary Funds |
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Statement of Cash Flows – Proprietary Funds |
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Statement of Fiduciary Net Assets – Fiduciary Funds – Pension Trust Funds |
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Statement of Changes in Fiduciary Net Assets – Fiduciary Funds – Pension Trust Funds |
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Notes to Financial Statements |
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Required Supplementary Information Pension Trust Funds: Schedule of Funding Progress – Firefighters’ Pension Plan |
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Schedule of Employer and State Contributions – Firefighters’ Pension Plan |
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Schedule of Funding Progress – Police Officers’ Pension Plan |
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Schedule of Employer and State Contributions – Police Officers’ Pension Plan |
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General Fund: Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – General Fund Schedule of Revenues, Expenditures and Changes in Fund Balances –Budget and Actual –
Electric Fund |
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Supporting Statements and Schedules Nonmajor Governmental Funds |
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Combining Balance Sheet |
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Combining Statement of Revenues, Expenditures, and Changes in Fund Balances |
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Schedule of Revenues, Expenditures, and Changes in Fund Balances –Budget and Actual – Capital Projects Fund |
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Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Building Services Fund |
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Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Debt Service Fund |
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Combining Statement of Fiduciary Net Assets |
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Combining Statement of Changes in Fiduciary Net Assets |
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Other Schedules |
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Capital Assets Used in the Operation of Governmental Activities – Schedule by Function and Activity |
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Capital Assets Used in the Operation of Governmental Activities – Schedule of Changes by Function and Activity |
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Net Assets by Component |
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Changes in Net Assets |
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Fund Balances of Governmental Funds |
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Changes in Fund Balances of Governmental Funds |
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Assessed Value of Taxable Property |
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Property Tax Rates for Direct and Overlapping Governments |
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Principal Property Taxpayers |
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Property Tax Levies and Collectors |
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Ratios of Outstanding Debt by Type |
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Ratios of General Bonded Debt Outstanding |
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Pledged Revenue Bond Coverage |
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Demographic and Economic Statistics |
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Full Time Equivalent Employees by Department |
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Operating Indicators by Department |
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Capital Asset Statistics by Function/Program |
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IV. OTHER REPORTS AND LETTERS |
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Governmental Auditing Section Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards |
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Independent Auditor’s Report on Compliance with Requirements Applicable to Each Major Federal Program and on Internal Control over Compliance in Accordance with OMB Circular A-133 |
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Schedule of Findings and Questioned Costs |
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Schedule of Expenditures of Federal Awards |
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Notes to Schedule of Expenditures of Federal Awards |
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Management Letter |
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Response to Management Letter |
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