Illustrative Comprehensive Annual Financial Report

1 AppendixIllustrative ComprehensiveAnnual Financial ReportRELATIONSHIP OF APPENDICESThe first four appendices illustrate the preparation of a Comprehensive Annual Financial Report (CAFR) pre-pared in conformity with the authoritative guidance issued by the Governmental Accounting StandardsBoard (GASB) and the requirements of the Government Finance Officers Association s Certificate ofAchievement for Excellence in Financial Reporting Program. Illustrative journal entries (Appendix A).This appendix illustrates the different types of journal entriesused to collect data in the government s fund-based accounting system.

2 Illustrative trial balances (Appendix B).This appendix provides 1) a trial balance as of the beginning ofthe current fiscal year, 2) a preclosing trial balance, and 3) a trial balance as of the end of the current fis-cal year for each of the funds for which Illustrative journal entries are provided in Appendix A. Illustrative adjustments worksheet (Appendix C).This appendix illustrates how the data reported in gov-ernmental funds and internal service funds are converted and consolidated for presentation as gov-ernmental activities in the government-wide Financial statements. Illustrative CAFR (Appendix D).

3 This appendix (available electronically at ) offers a complete Illustrative CAFR. The numbers in this Illustrative CAFR are supportedby the journal entries, trial balances, and adjustments worksheet provided in Appendices A, B, and page is intentionally OF GOVERNMENT, STATECOMPEREHENSIVE Annual Financial REPORTFor the fiscal year endedJune 30, 2022 Prepared by:Department of Finance and AdministrationGovernmental Accounting, Auditing, and Financial Reporting APPENDIX DThis page is intentionally Accounting, Auditing, and Financial Reporting APPENDIX DName of GovernmentComprehensive Annual Financial ReportFor the Fiscal Year Ended June 30.

4 2022 TABLE OF CONTENTS PageINTRODUCTORY SECTIONL etter of Transmittal 3 GFOA Certificate of Achievement 8 Organizational Chart 9 List of Elected and Appointed Officials 10 Financial SECTIONI ndependent Auditor s Report 13 Management s Discussion and Analysis 15 Basic Financial Statements:Government-wide Financial Statements:Statement of Net Position 30 Statement of Activities 31 Fund Financial Statements.

5 Balance Sheet - Governmental Funds 32 Reconciliation of the Balance Sheet - Governmental Funds to theGovernment-wide Statement of Net Position 33 Statement of Revenues, Expenditures, and Changes in FundBalances - Governmental Funds 34 Reconciliation of the Statement of Revenues, Expenditures, and Changes inFund Balances - Governmental Funds to the Government-wideStatement of Activities 35 Statement of Revenues, Expenditures, and Changes inFund Balances - Budget and Actual - General Fund 36 Statement of Net Position - Proprietary Funds 37 Statement of Revenues, Expenses, and Changes in NetPosition - Proprietary Funds 38 Statement of Cash Flows - Proprietary Funds 39 Statement of Fiduciary Net Position Fiduciary Funds 40 Statement of Changes in Fiduciary Net Position - Fiduciary Funds 41 Notes to the Financial Statements 43 Required Supplementary Information.

6 Schedule of Funding Progress- Public Safety Employees Pension Plan 77 Schedule of Funding Progress- General Employees OtherPostemployment Benefits Plan 77 Combining and Individual Fund Financial Statements and Schedules:Combining Balance Sheet - Nonmajor Governmental Funds 79 Combining Statement of Revenues, Expenditures, and Changesin Fund Balances - Nonmajor Governmental Funds 80 Schedule of Revenues, Expenditures, and Changes in FundBalance - Budget and Actual - Library Fund 81 Schedule of Revenues, Expenditures, and Changes in FundBalance - Budget and Actual - Debt Service Fund 82iGovernmental Accounting, Auditing, and Financial Reporting APPENDIX DSchedule of Revenues, Expenditures.

7 And Changes in Fund Balance Budget and Actual From Inceptionand for the Year Ended June 30, 2022 Capital Projects Fund 83 Combining Statement of Net Position Internal Service Funds 85 Combining Statement of Revenues, Expenses, and Changes in Net Position Internal Service Funds 86 Combining Statement of Cash Flows Internal Service Funds 87 Statement of Changes in Assets and Liabilities - Agency Fund 89 STATISTICAL SECTIONF inancial Trends:Net Position by Component 91 Changes in NetPosition 92 Fund Balances - Governmental Funds 94 Changes in Fund Balances - Governmental Funds 95 Revenue Capacity.

8 Assessed Value and Estimated Actual Value of Taxable Property 97 Property Tax Rates Direct and Overlapping Governments 98 Principal Property Taxpayers 99 Property Tax Levies and Collections 100 Debt Capacity:Ratios of Outstanding Debt by Type 101 Ratios of General Bonded Debt Outstanding 102 Direct and Overlapping Governmental Activities Debt 103 Legal Debt Margin Information 104 Pledged-Revenue Coverage 105 Demographic and Economic Information.

9 Demographic and Economic Statistics 106 Principal Employers 107 Operating Information:Full-Time Equivalent Employees by Function 108 Operating Indicators by Function 109 Capital Asset Statistics by Function 110iiGovernmental Accounting, Auditing, and Financial Reporting APPENDIX DINTRODUCTORY SECTION1 Governmental Accounting, Auditing, and Financial Reporting APPENDIX DThis page is intentionally Accounting, Auditing, and Financial Reporting APPENDIX DLETTERHEAD OF GOVERNMENTN ovember 15, 2022To the Honorable Mayor.

10 Members of the Governing Council and Citizens of the NAME OF GOV-ERNMENT:State law requires that every general purpose local government publish, within six months of theclose of each fiscal year, a complete set of audited Financial statements. This Report is published tofulfill that requirement for the fiscal year ended June 30, assumes full responsibility for the completeness and reliability of the informationcontained in this Report , based upon a Comprehensive framework of internal control that it has es-tablished for this purpose. Because the cost of internal control should not exceed anticipated bene-fits, the objective is to provide reasonable, rather than absolute, assurance that the financialstatements are free of any material , Lee, Roberts & Co.