HomeMy WebLinkAbout2018 Annual Financial Report
Government Auditing
Standards
Required Supplementary Information
Other Information
Government Auditing Standards
Government Auditing Standards
Government Auditing Standards
statement of net position
statement of activities
Governmental activities
business-type activities
Direct expenses
Program revenues
general revenues
economic resources measurement
focusaccrual basis of accounting
current financial resources measurement
focusmodified accrual basis of accounting
available
General Fund
Economic Development Fund
TIF District #2 Special Revenue Fund
Budgeted Projects and Equipment Revolving Fund
G.O. Capital Improvement Bonds of 2014A Debt Service Fund
Street Reconstruction Capital Project Fund
Renewal and Replacement Capital Project Fund
Water Utility Fund
Sewer Utility Fund
Storm Sewer Utility Fund
program revenues
general
revenues
operating nonoperating
Accounting for Compensated Absences
Nonspendable
Restricted
Committed
Assigned -
Unassigned
deferred outflows of
resourcesnot
deferred inflows of resources
not
Pensions.
Certain Asset Retirement Obligations.
Fiduciary Activities.
Leases.
Certain Disclosures Related to Debt, including Direct Borrowings and Direct
Placements.
Accounting for Interest Cost Incurred before the End of a Construction Periods.
Majority Equity Interests.
2018 Changes
2017 Changes
2016 Changes
2018 Changes
2017 Changes
2016 Changes