HomeMy WebLinkAboutOPH 2021 Annual Financial Report
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Opinions
Basis for Opinions
Government Auditing Standards
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Report on Summarized Comparative Information
Responsibilities of Management for the Financial Statements
Auditor’s Responsibilities for the Audit of the Financial Statements
Government Auditing
Standards
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Governmental Auditing Standards
Required Supplementary Information
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Supplementary Information
Other Information
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Government Auditing Standards
Government Auditing Standards
Government Auditing Standards
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statement of net position
statement of activities
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Governmental activities
business-type activities
Direct expenses
Program revenues
general revenues
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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
reet Reconstruction Capital Project Fund
St
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Renewal and Replacement Capital Project Fund
Fiscal Recovery ARPA Fund
Water Utility Fund
Sewer Utility Fund
Storm Sewer Utility Fund
Internal Service Fund
program revenues
general
revenues
operating nonoperating
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Accounting for Compensated Absences
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Nonspendable
Restricted
Committed
Assigned -
Unassigned
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deferred outflows of
resourcesnot
deferred inflows of resources
not
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2.
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Leases.
Conduit Debt Obligations.
Omnibus 2020.
Public-Private and Public-Public Partnerships and Availability Payment Arrangements.
Subscription – Based Information Technology Arrangements.
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2019 Changes
2018 Changes
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2017 Changes
2016 Changes
2019 Changes
2018 Changes
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2017 Changes
2016 Changes
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