CITY OF DES MOINES, IOWA COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2016

Size: px
Start display at page:

Download "CITY OF DES MOINES, IOWA COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2016"

Transcription

1 COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2016 ASSETS GENERAL OTHER TOTALS Cash and investments $ 26,678,708 $ 2,599,415 $ 29,278,123 Taxes receivable 57,769, ,769,078 Accounts receivable 4,270, ,271,079 Accrued interest receivable 114, ,241 Due from other funds 389, ,848 Due from other governmental units 1,355, ,355,306 Advance to other funds 5,766, ,766,851 Special assessments receivable 35, ,534 Prepaid items 1,303, ,303,859 Total assets $ 97,684,389 $ 2,599,530 $ 100,283,919 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCE Liabilities: Accounts payable $ 2,786,202 $ 24,278 $ 2,810,480 Accrued wages payable 4,286, ,286,238 Due to other funds 15, ,000 Good faith, security deposits 874,598 31, ,998 Total liabilities 7,962,038 55,678 8,017,716 Deferred inflows of resources: Unavailable revenue - property taxes 55,492, ,492,887 Total deferred inflows of resources 55,492, ,492,887 Fund balance: Nonspendable 7,070, ,070,710 Restricted , ,875 Committed 1,250, ,250,000 Unassigned 25,908,754 2,399,977 28,308,731 Total fund balance 34,229,464 2,543,852 36,773,316 Total liabilities, deferred inflows of resources and fund balance $ 97,684,389 $ 2,599,530 $ 100,283,

2 COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE ALL GENERAL FUND ACCOUNTS For the Fiscal Year Ended June 30, 2016 GENERAL OTHER TOTALS Revenues: Taxes $ 58,986,172 $ 19,689 $ 59,005,861 Franchise fees 12,375, ,375,349 Licenses and permits 5,927, ,927,924 Fines and forfeitures 6,511, ,511,452 Charges for sales and services 16,862,480 3,327 16,865,807 Use of money and property 1,589,984 26,344 1,616,328 Miscellaneous 16,431, ,413 16,889,557 Intergovernmental 4,621, ,621,218 Total revenues 123,305, , ,813,496 Expenditures: Current: Public safety 101,491,100 18, ,509,250 Public works 8,273, ,273,841 Health and social services 489, ,405 Culture and recreation 21,433, ,433,823 Community and economic development 5,339,385 1,061 5,340,446 General governmental 15,114, ,193 15,308,335 Capital outlay 739, ,932 Total expenditures 152,881, , ,095,032 (Deficiency) of revenues over expenditures (29,575,905) 294,369 (29,281,536) Other financing sources (uses): Transfers in 33,350, ,350,128 Transfers out (2,408,025) --- (2,408,025) Proceeds from damage claims 105, ,619 Proceeds from capital asset sale 55, , ,349 Total other financing sources (uses) 31,103, ,941 31,632,071 Net changes in fund balance 1,527, ,310 2,350,535 Fund balance, beginning of year 32,702,239 1,720,542 34,422,781 Fund balance, end of year $ 34,229,464 $ 2,543,852 $ 36,773,

3 COMBINING BALANCE SHEET SCHEDULE ALL CAPITAL PROJECTS ACCOUNTS June 30, 2016 ASSETS MUNICIPAL PARK BRIDGE BUILDINGS STREET IMPROVEMENT PROJECTS PROJECTS PROJECTS PROJECTS Cash and investments $ 5,482,596 $ 5,301,239 $ 5,300,631 $ 4,606,456 Accounts receivable 7,194 3,396 1,656, Due from other funds 1,095, ,192, Due from other governmental units 217, ,393, ,348 Prepaid items Special assessment receivables Total assets $ 6,803,669 $ 5,304,635 $ 15,542,807 $ 4,907,804 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCE Liabilities: Accounts payable $ 962 $ 27,319 $ 328,306 $ 20,094 Contracts payable 44,061 51,765 2,362, ,888 Accrued wages payable 3,793 28,842 75,626 56,026 Unearned revenue Total liabilities 48, ,926 2,766, ,008 Deferred inflows of resources: Unavailable revenue - intergovernmental 49, ,206, ,811 Unavailable revenue - special assessment Total deferred inflows of resources 49, ,206, ,811 Fund balance: Nonspendable Restricted Committed 6,705,820 5,196,709 10,569,927 4,081,985 Unassigned Total fund balance 6,705,820 5,196,709 10,569,927 4,081,985 Total liabilities, deferred inflows of resources and fund balance $ 6,803,669 $ 5,304,635 $ 15,542,807 $ 4,907,

4 FIRE SPECIAL URBAN OTHER PROTECTION LIBRARY ASSESSMENT RENEWAL CAPITAL PROJECTS PROJECTS PROJECTS PROJECTS PROJECTS TOTALS $ 2,730,193 $ 901,810 $ 881,071 $ 798,778 $ 300,136 $ 26,302, ,667, ,288, ,000 8,213, , , ,620, ,620,990 $ 2,730,193 $ 902,593 $ 3,502,061 $ 798,778 $ 700,688 $ 41,193,228 $ --- $ 90,395 $ --- $ 655,790 $ 596,439 $ 1,719, , ,956, , , , , , , , ,676 4,881, ,519, ,620, ,620, ,620, ,140, , , , ,071 2,729, , , ,189, (540) (540) 2,729, , , , ,012 31,170,318 $ 2,730,193 $ 902,593 $ 3,502,061 $ 798,778 $ 700,688 $ 41,193,

5 COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ALL CAPITAL PROJECTS ACCOUNTS For the Fiscal Year Ended June 30, 2016 MUNICIPAL PARK BRIDGE BUILDINGS STREET IMPROVEMENT PROJECTS PROJECTS PROJECTS PROJECTS Revenues: Charges for sales and services $ --- $ --- $ --- $ --- Use of money and property (2,886) (11,456) (36,126) 41 Miscellaneous 36,904 (1,725) 4,354, ,560 Intergovernmental 2,162, ,652, ,669 Total revenue 2,196,200 (13,181) 15,970,968 1,286,270 Expenditures: Current: Public safety Public works 211, , Culture and recreation ,021 Community and economic development General government , Capital outlay 1,677,885 1,884,026 30,166,066 6,608,021 Total expenditures 1,889,853 2,082,035 30,182,918 6,613,042 Deficiency of revenues over expenditures 306,347 (2,095,216) (14,211,950) (5,326,772) Other financing sources (uses): Transfers in 1,102,000 3,436,962 15,970,074 5,345,000 Transfers out (387,036) Proceeds from damage claims , Proceeds from capital asset sale ,000 Total other financing sources (uses) 1,102,000 3,436,962 16,200,054 4,992,964 Net changes in fund balance Fund balance, beginning of year 1,408,347 1,341,746 1,988,104 (333,808) 5,297,473 3,854,963 8,581,823 4,415,793 Fund balance, end of year $ 6,705,820 $ 5,196,709 $ 10,569,927 $ 4,081,

6 FIRE SPECIAL URBAN OTHER PROTECTION LIBRARY ASSESSMENT RENEWAL CAPITAL PROJECTS PROJECTS PROJECTS PROJECTS PROJECTS TOTALS $ --- $ 92,700 $ --- $ 315 $ 20,583 $ 113,598 (5,593) (3,294) (6,524) 50,003 (13,923) (29,758) 105,036 24, ,136 5,322, ,000 14,638,584 99, ,981 (6,192) 50, ,796 20,044,603 21, , ,365,820 1,594, , , ,321 2,145,318 2,147, , ,180 1,161, , ,651 1,107,600 43,800,429 1,182,595 1,440, ,972 5,188,909 49,262,011 (1,083,152) (1,326,706) (6,192) (631,654) (4,842,113) (29,217,408) 1,625, , ,280,000 32,720,166 (233,008) (6,000) (626,044) , , , ,659 1,491, , ,659 4,280,000 32,482, ,840 (371,576) (6,192) (607,995) (562,113) 3,265,353 2,320,727 1,169, , , ,125 27,904,965 $ 2,729,567 $ 797,833 $ 881,071 $ 107,394 $ 100,012 $ 31,170,

7 COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS June 30, 2016 ASSETS COMMUNITY OTHER EMPLOYEE CDBG SERVICES BENEFITS Cash and investments $ --- $ --- $ 1,722,837 Taxes receivable ,779,469 Accounts receivable ,000 68,166 Loans receivable, net of allowance for doubtful accounts 812, Accrued interest receivable 1, Due from other funds Due from other governmental units 6,661, , Special assessments receivable 19, Inventory Prepaid items Total assets $ 7,494,175 $ 1,061,450 $ 12,570,472 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES SPECIAL REVENUE Liabilities: Accounts payable $ 5,082,376 $ 552,687 $ 73,758 Accrued wages payable 71,367 4, ,929 Accrued employee benefits ,709 Good faith, security deposits Due to other funds 879, , Due to other governmental units , Total liabilities 6,033,335 1,040,186 1,203,396 Deferred inflows of resources: Unavailable revenue - property taxes ,681,888 Unavailable revenue - intergovernmental 6,622, , Total deferred inflows of resources 6,622, ,901 10,681,888 Fund balances: Nonspendable Restricted ,188 Committed Unassigned (5,161,613) (471,762) --- Total fund balances (5,161,439) (471,637) 685,188 Total liabilities, deferred inflows of resources and fund balances $ 7,494,175 $ 1,061,450 $ 12,570,

8 SPECIAL REVENUE PERMANENT OTHER PERMANENT ROAD USE TORT SPECIAL CEMETERY SWARTZELL WEISE BIRD TAX LIABILITY REVENUE MAINTENANCE ENDOWMENT HABITATS TOTALS $ 5,261,397 $ 500,002 $ 4,509,819 $ 4,229,773 $ 396,654 $ 2,650 $ 16,623, ,003, , ,652, , ,539 1, , ,972, ,785, , , , ,032 4,949, , ,760,746 1, , , ,235 5, , ,812 $ 10,741,471 $ 2,503,858 $ 7,917,144 $ 4,231,680 $ 396,654 $ 2,650 $ 46,919,554 $ 450,622 $ 33,039 $ 164,678 $ --- $ --- $ --- $ 6,357, ,167 37,523 13, , , , , , , ,724, , ,789 70, , ,978, ,985, , ,579, ,115, ,985, , ,694, , ,319 3,352, , ,135,964 9,588, ,698 2,699, ,880 39,537 2,650 14,340, ,403, ,403, (5,633,375) 9,971, ,519 6,144,319 4,231, ,654 2,650 16,246,616 $ 10,741,471 $ 2,503,858 $ 7,917,144 $ 4,231,680 $ 396,654 $ 2,650 $ 46,919,

9 COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (DEFICITS) NONMAJOR GOVERNMENTAL FUNDS For the Fiscal Year Ended June 30, 2016 Revenues: OTHER COMMUNITY EMPLOYEE CDBG SERVICES BENEFITS Taxes $ --- $ --- $ 10,673,168 Licenses and permits Fines and forfeitures Charges for sales and services --- 2, Use of money and property 19,856 60, Miscellaneous 190, ,569 Intergovernmental 5,763,991 4,823, ,954 Total revenues 5,974,156 4,886,637 11,973,691 Expenditures: Current: Public safety Public works Health and social services 12,181,430 5,684, Culture and recreation Community and economic development General government ,504,878 Capital outlay Total expenditures 12,181,430 5,684,429 3,504,878 Excess (deficiency) of revenues over expenditures (6,207,274) (797,792) 8,468,813 Other financing sources (uses): SPECIAL REVENUE Transfers in ,000,000 Transfers out (75,000) --- (10,678,010) Proceeds from damage claims Proceeds from capital asset sale Total other financing sources (uses) (75,000) --- (8,678,010) Net changes in fund balances (6,282,274) (797,792) (209,197) Fund balances, beginning of year Fund balances (deficits), end of year 1,120, , ,385 $ (5,161,439) $ (471,637) $ 685,

10 SPECIAL REVENUE PERMANENT PERMANENT ROAD USE TORT OTHER SPECIAL CEMETERY SWARTZELL WEISE BIRD TAX LIABILITY REVENUE MAINTENANCE ENDOWMENT HABITATS TOTALS $ --- $ 1,894,055 $ 872,792 $ --- $ --- $ --- $ 13,440, , ,044 8, ,825 1,954, , , ,146, ,425 (590) ,332 46, ,143, ,156,521 26,811,650 92,827 2,113, ,130,447 28,949,609 1,986,982 5,770, , ,653, ,632 3,287, ,496,059 20,226, ,226, , ,033, , , ,307, ,307, ,700,298 59, ,264, , , ,085,538 20,330,498 1,908,930 8,395, ,005,265 8,619,111 78,052 (2,624,282) 110, ,648, ,948, ,948,156 (5,441,878) --- (16,130) (16,211,018) 2, , ,465, ,465,242 (5,439,601) --- 4,397, (9,795,343) 3,179,510 78,052 1,772, , (2,146,899) 6,792, ,467 4,371,333 4,120, ,715 2,650 18,393,515 $ 9,971,682 $ 447,519 $ 6,144,319 $ 4,231,680 $ 396,654 $ 2,650 $ 16,246,

CITY OF DES MOINES, IOWA COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2018

CITY OF DES MOINES, IOWA COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2018 COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2018 ASSETS GENERAL OTHER TOTALS Cash and investments $ 29,719,524 $ 2,222,625 $ 31,942,149 Taxes receivable 63,134,478 --- 63,134,478

More information

CITY OF DES MOINES, IOWA COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2017

CITY OF DES MOINES, IOWA COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2017 COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2017 ASSETS GENERAL OTHER TOTALS Cash and investments $ 26,565,414 $ 2,345,357 $ 28,910,771 Taxes receivable 58,841,748 --- 58,841,748

More information

CITY OF DES MOINES, IOWA COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2008

CITY OF DES MOINES, IOWA COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2008 COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2008 ASSETS TORT GENERAL LIABILITY TOTALS Cash and pooled cash investments $ 10,936,777 $ --- $ 10,936,777 Taxes receivable 49,564,325

More information

CITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2017

CITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2017 CITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2017 ASSETS DEBT TAX GENERAL SERVICE INCREMENT Cash and investments $ 28,910,771 $ 19,469,062 $ 2,460,350 Taxes receivable 58,841,748

More information

CITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2015

CITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2015 CITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2015 ASSETS DEBT TAX GENERAL SERVICE INCREMENT Cash and investments $ 24,534,410 $ 1,846,644 $ 482,630 Taxes receivable 57,786,569 29,876,286

More information

OTHER GOVERNMENTAL FUNDS - SPECIAL REVENUE

OTHER GOVERNMENTAL FUNDS - SPECIAL REVENUE OTHER GOVERNMENTAL FUNDS SPECIAL REVENUE Special Revenue Funds are used to account for proceeds of specific revenue sources other than expendable trust that are legally restricted to expenditures for specific

More information

Town of Carrboro, North Carolina Balance Sheet Governmental Funds June 30, 2016

Town of Carrboro, North Carolina Balance Sheet Governmental Funds June 30, 2016 Balance Sheet Governmental June 30, 2016 Major Grants Revolving Bond Capital Administration General Fund Loan Fund Fund Projects Fund Fund ASSETS Cash and cash equivalents $ 14,749,029 $ 493,234 $ 1,623,198

More information

BASIC FINANCIAL STATEMENTS. Government Wide Financial Statements

BASIC FINANCIAL STATEMENTS. Government Wide Financial Statements BASIC FINANCIAL STATEMENTS Government Wide Financial Statements This page intentionally left blank. - 14 - STATEMENT OF NET POSITION JUNE 30, 2014 ASSETS Governmental Activities Business-type Activities

More information

CITY OF PAHOKEE, FLORIDA FINANCIAL STATEMENTS WITH INDEPENDENT AUDITOR S REPORT THEREON

CITY OF PAHOKEE, FLORIDA FINANCIAL STATEMENTS WITH INDEPENDENT AUDITOR S REPORT THEREON FINANCIAL STATEMENTS WITH INDEPENDENT AUDITOR S REPORT THEREON FISCAL YEAR ENDED SEPTEMBER 30, 2014 FINANCIAL STATEMENTS SEPTEMBER 30, 2014 TABLE OF CONTENTS Pages FINANCIAL SECTION Independent Auditor

More information

COUNTY OF VOLUSIA, FLORIDA Combining Balance Sheet Nonmajor Governmental Funds - Special Revenue Funds September 30, 2015

COUNTY OF VOLUSIA, FLORIDA Combining Balance Sheet Nonmajor Governmental Funds - Special Revenue Funds September 30, 2015 COUNTY OF VOLUSIA, FLORIDA Combining Balance Sheet Nonmajor Governmental Funds - Special Revenue Funds September 30, 2015 Library East Volusia Mosquito Control District Resort Tax ASSETS Equity in pooled

More information

CITY OF WAYNE, MICHIGAN

CITY OF WAYNE, MICHIGAN FINANCIAL REPORT WITH SUPPLEMENTAL INFORMATION TABLE OF CONTENTS Independent Auditor's Report 1 Management s Discussion and Analysis 4 Financial Statements Government-wide Financial Statements Statement

More information

CITY OF JASPER Jasper, Alabama. Financial Statements and Supplemental Information. September 30, 2016

CITY OF JASPER Jasper, Alabama. Financial Statements and Supplemental Information. September 30, 2016 CITY OF JASPER Jasper, Alabama Financial Statements and Supplemental Information Table of Contents Page(s) INDEPENDENT AUDITORS' REPORT 1 3 MANAGEMENT'S DISCUSSION AND ANALYSIS 4 11 BASIC FINANCIAL STATEMENTS

More information

Combining Statement of Receipts, Disbursements and Changes in Fund Balances (Cash Basis)

Combining Statement of Receipts, Disbursements and Changes in Fund Balances (Cash Basis) MOTOR VEHICLE LIC. TAX GASOLINE TAX ROAD AND BRIDGE ZONING Fire Operating Road Improvemen t Cash Receipts Property and Other Local Taxes $0 $0 $118,817 $0 $342,124 $244,475 Charges for Services 0 0 0 0

More information

BASIC FINANCIAL STATEMENTS

BASIC FINANCIAL STATEMENTS BASIC FINANCIAL STATEMENTS 29 City of Grand Junction STATEMENT OF NET POSITION December 31, 2017 Component Primary Government Unit Governmental Activities Business-type Activities Total Downtown Development

More information

BASIC FINANCIAL STATEMENTS- FUND FINANCIAL STATEMENTS

BASIC FINANCIAL STATEMENTS- FUND FINANCIAL STATEMENTS BASIC FINANCIAL STATEMENTS- FUND FINANCIAL STATEMENTS AE (This Page Intentionally Left Blank) 31 Balance Sheet Governmental Funds June 30, 2017 Teeter ASSETS AND DEFERRED OUTFLOWS OF Flood Debt RESOURCES:

More information

CAPITAL PROJECTS FUNDS

CAPITAL PROJECTS FUNDS CAPITAL PROJECTS FUNDS Capital projects funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditure for capital outlays, including the acquisition

More information

CITY OF BONNER SPRINGS, KANSAS FINANCIAL STATEMENTS

CITY OF BONNER SPRINGS, KANSAS FINANCIAL STATEMENTS FINANCIAL STATEMENTS Year ending December 31, 2015 This page intentionally left blank. Financial Statements Year ending December 31, 2015 TABLE OF CONTENTS Page Independent Auditor s Report 1-2 Management

More information

MURRAY COUNTY BOARD OF EDUCATION STATEMENT OF NET POSITION JUNE 30, 2017

MURRAY COUNTY BOARD OF EDUCATION STATEMENT OF NET POSITION JUNE 30, 2017 MURRAY COUNTY BOARD OF EDUCATION STATEMENT OF NET POSITION EXHIBIT "A" GOVERNMENTAL ACTIVITIES ASSETS Cash and Cash Equivalents $ 30,073,091.54 Investments 328,287.50 Receivables, Net Interest - Taxes

More information

SHAWANO COUNTY Shawano, Wisconsin

SHAWANO COUNTY Shawano, Wisconsin Shawano, Wisconsin FINANCIAL STATEMENTS Including Independent Auditors Report TABLE OF CONTENTS Independent Auditors' Report i iii Basic Financial Statements Statement of Net Position 1 Statement of Activities

More information

BASIC FINANCIAL STATEMENTS. Page Government-wide Financial Statements Statement of Net Position Statement of Activities...

BASIC FINANCIAL STATEMENTS. Page Government-wide Financial Statements Statement of Net Position Statement of Activities... BASIC FINANCIAL STATEMENTS Page Government-wide Financial Statements Statement of Net Position... 16 Statement of Activities... 17 Fund Financial Statements Governmental Funds... 19 Proprietary Funds...

More information

The following is a summary of significant accounting policies employed in the preparation of these financial statements.

The following is a summary of significant accounting policies employed in the preparation of these financial statements. CITY OF DES MOINES, IOWA NOTES TO FINANCIAL STATEMENTS June 30, 2015 1. Summary of Significant Accounting Policies The following is a summary of significant accounting policies employed in the preparation

More information

MISSAUKEE COUNTY, MICHIGAN ANNUAL FINANCIAL REPORT YEAR ENDED SEPTEMBER 30, 2016

MISSAUKEE COUNTY, MICHIGAN ANNUAL FINANCIAL REPORT YEAR ENDED SEPTEMBER 30, 2016 MISSAUKEE COUNTY, MICHIGAN ANNUAL FINANCIAL REPORT YEAR ENDED SEPTEMBER 30, 2016 TABLE OF CONTENTS INDEPENDENT AUDITOR'S REPORT 1 MANAGEMENT S DISCUSSION AND ANALYSIS 5 BASIC FINANCIAL STATEMENTS Government-wide

More information

CITY OF CHEYENNE FINANCIAL & COMPLIANCE REPORT

CITY OF CHEYENNE FINANCIAL & COMPLIANCE REPORT CITY OF CHEYENNE FINANCIAL & COMPLIANCE REPORT Cheyenne, Wyoming Year Ended Prepared by City Treasurer s Office This page is intentionally left blank 2 City of Cheyenne Financial and Compliance Report

More information

Statement of Net Position (Deficit) June 30, 2017

Statement of Net Position (Deficit) June 30, 2017 13 CITY and BOROUGH OF JUNEAU Statement of Net Position (Deficit) June 30, 2017 Primary Government School District Governmental Business type Component Activities Activities Totals Unit ASSETS AND DEFERRED

More information

Governmental Funds SPECIAL REVENUE FUNDS

Governmental Funds SPECIAL REVENUE FUNDS Governmental Funds Major Governmental Funds GENERAL FUND The General Fund must be classified as a major fund and is used to account for revenues and expenditures that are not required to be accounted for

More information

CITY OF WEST BEND West Bend, Wisconsin

CITY OF WEST BEND West Bend, Wisconsin West Bend, Wisconsin FINANCIAL STATEMENTS Including Independent Auditors Report TABLE OF CONTENTS Page Independent Auditors Report i ii Required Supplementary Information Management s Discussion and Analysis

More information

STATE OF NEW MEXICO VILLAGE OF CIMARRON FINANCIAL STATEMENTS WITH INDEPENDENT AUDITORS REPORT JUNE 30, 2015

STATE OF NEW MEXICO VILLAGE OF CIMARRON FINANCIAL STATEMENTS WITH INDEPENDENT AUDITORS REPORT JUNE 30, 2015 FINANCIAL STATEMENTS WITH INDEPENDENT AUDITORS REPORT JUNE 30, 2015 FIERRO & FIERRO, P.A. Certified Public Accountants 527 Brown Road Las Cruces, NM 88005 (575) 525-0313 FAX (575) 525-9708 Table of Contents

More information

CITY OF THIEF RIVER FALLS, MINNESOTA COMBINING BALANCE SHEET Exhibit B-1 NONMAJOR GOVERNMENTAL FUNDS DECEMBER 31, 2013

CITY OF THIEF RIVER FALLS, MINNESOTA COMBINING BALANCE SHEET Exhibit B-1 NONMAJOR GOVERNMENTAL FUNDS DECEMBER 31, 2013 COMBINING BALANCE SHEET Exhibit B-1 NONMAJOR GOVERNMENTAL FUNDS DECEMBER 31, 2013 ASSETS Special Debt Capital Total Nonmajor Revenue Service Project Governmental Funds Funds Funds Funds Exhibit B-3 Exhibit

More information

CITY OF ROBERTA, GEORGIA INDEPENDENT AUDITOR S REPORT AND FINANCIAL STATEMENTS

CITY OF ROBERTA, GEORGIA INDEPENDENT AUDITOR S REPORT AND FINANCIAL STATEMENTS INDEPENDENT AUDITOR S REPORT AND FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2017 ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2017 TABLE OF CONTENTS Page FINANCIAL

More information

CITY OF COLUMBUS Columbus, Wisconsin

CITY OF COLUMBUS Columbus, Wisconsin Columbus, Wisconsin FINANCIAL STATEMENTS Including Independent Auditors' Report TABLE OF CONTENTS Independent Auditors' Report Required Supplementary Information Management's Discussion and Analysis Basic

More information

CITY OF FREEPORT, ILLINOIS ANNUAL FINANCIAL REPORT

CITY OF FREEPORT, ILLINOIS ANNUAL FINANCIAL REPORT ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED APRIL 30, 2017 TABLE OF CONTENTS FINANCIAL SECTION PAGE INDEPENDENT AUDITORS' REPORT... 1-3 MANAGEMENT S DISCUSSION AND ANALYSIS... MD&A 1-11 BASIC FINANCIAL

More information

CITY OF RACINE. Racine, Wisconsin FINANCIAL STATEMENTS. Including Independent Auditors' Report. As of and for the Year Ended December 31, 2013

CITY OF RACINE. Racine, Wisconsin FINANCIAL STATEMENTS. Including Independent Auditors' Report. As of and for the Year Ended December 31, 2013 Racine, Wisconsin FINANCIAL STATEMENTS Including Independent Auditors' Report As of and for the Year Ended December 31, 2013 TABLE OF CONTENTS As of and for the Year Ended December 31, 2013 Independent

More information

CITY OF COKATO, MINNESOTA AUDITED FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION DECEMBER 31, 2017

CITY OF COKATO, MINNESOTA AUDITED FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION DECEMBER 31, 2017 AUDITED FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION Conway, Deuth & Schmiesing, PLLP Certified Public Accountants & Consultants Litchfield, Minnesota This page intentionally left blank TABLE OF

More information

Primary Government Net Position

Primary Government Net Position Statistical (Unaudited) 171 Net Position by Component Last Ten Fiscal Years (dollars in thousands - accrual basis of accounting) Governmental activities Net investment in capital assets $ 1,238,768 $ 1,188,810

More information

Comprehensive Annual Financial Report. Fiscal Year Ended June 30, 2017

Comprehensive Annual Financial Report. Fiscal Year Ended June 30, 2017 Comprehensive Annual Financial Report Fiscal Year Ended June 30, 2017 CITY OF COVINGTON, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2017 Prepared by: Randy Smith,

More information

JACKSON COUNTY, MISSOURI Combining Balance Sheet Nonmajor Governmental Funds December 31, 2014

JACKSON COUNTY, MISSOURI Combining Balance Sheet Nonmajor Governmental Funds December 31, 2014 Combining Balance Sheet Nonmajor Governmental Funds December 31, 2014 Special Debt Capital Assets revenue funds service funds project funds Total Assets: Cash and cash equivalents $ 11,559,619 73,198 11,632,817

More information

Bloomington, Illinois

Bloomington, Illinois Bloomington, Illinois City of Bloomington, McLean County, Illinois Taxable General Obligation Refunding Bonds, Series 2014A, $14,920,000 and General Obligation Refunding Bonds, Series 2014B, $9,700,000,

More information

Town of Wellington, Colorado. Financial Statements and Supplementary Information For the Year Ended December 31, 2017

Town of Wellington, Colorado. Financial Statements and Supplementary Information For the Year Ended December 31, 2017 , Colorado Financial Statements and Supplementary Information For the Year Ended December 31, 2017 < Contents Independent Auditor s Report 1-2 Management s Discussion and Analysis 3-15 Basic Financial

More information

Governmental Activities

Governmental Activities Statement of Net Position June 30, 2015 Activities Business-type Activities Total Component Unit Housing and Community Services Agency Assets Current assets Cash and Investments $ 164,721,343 $ 25,551,358

More information

SHAWANO COUNTY Shawano, Wisconsin

SHAWANO COUNTY Shawano, Wisconsin Shawano, Wisconsin FINANCIAL STATEMENTS Including Independent Auditors Report As of and for the Year Ended December 31, 2015 TABLE OF CONTENTS As of and for the Year Ended December 31, 2015 Independent

More information

The following is a summary of significant accounting policies employed in the preparation of these financial statements.

The following is a summary of significant accounting policies employed in the preparation of these financial statements. CITY OF DES MOINES, IOWA NOTES TO FINANCIAL STATEMENTS June 30, 2013 1. Summary of Significant Accounting Policies The following is a summary of significant accounting policies employed in the preparation

More information

CITY OF FORT VALLEY, GEORGIA ANNUAL FINANCIAL REPORT For the fiscal year ended September 30, 2017

CITY OF FORT VALLEY, GEORGIA ANNUAL FINANCIAL REPORT For the fiscal year ended September 30, 2017 CITY OF FORT VALLEY, GEORGIA ANNUAL FINANCIAL REPORT For the fiscal year ended September 30, 2017 Annual Financial Report For The Year Ended September 30, 2017 TABLE OF CONTENTS Financial Section Independent

More information

SWEETWATER COUNTY, WYOMING

SWEETWATER COUNTY, WYOMING FINANCIAL AND COMPLIANCE REPORT JUNE 30, 2017 CONTENTS INDEPENDENT AUDITOR S REPORT 1 and 2 MANAGEMENT S DISCUSSION AND ANALYSIS 3-11 (Required Supplementary Information) BASIC FINANCIAL STATEMENTS Government-Wide

More information

SPRINGVILLE CITY CORPORATION. Financial Statements and Independent Auditors Report. Year Ended June 30, 2017

SPRINGVILLE CITY CORPORATION. Financial Statements and Independent Auditors Report. Year Ended June 30, 2017 Financial Statements and Independent Auditors Report Year Ended June 30, 2017 Financial Statements and Independent Auditors Report Year Ended June 30, 2017 Table of Contents Page FINANCIAL SECTION Report

More information

IN GOD WE TRUST. City of Livonia, Michigan. Financial Report with Supplemental Information

IN GOD WE TRUST. City of Livonia, Michigan. Financial Report with Supplemental Information IN GOD WE TRUST Financial Report with Supplemental Information November 30, 2016 Financial Report with Supplemental Information November 30, 2016 Contents Report Letter 1-3 Management's Discussion and

More information

VILLAGE OF RICHMOND, ILLINOIS ANNUAL FINANCIAL REPORT

VILLAGE OF RICHMOND, ILLINOIS ANNUAL FINANCIAL REPORT VILLAGE OF RICHMOND, ILLINOIS ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED APRIL 30, 2015 VILLAGE OF RICHMOND TABLE OF CONTENTS APRIL 30, 2015 PAGE INDEPENDENT AUDITOR S REPORT 1 REQUIRED SUPPLEMENTARY

More information

COUNTY OF VOLUSIA, FLORIDA Combining Balance Sheet Nonmajor Governmental Funds - Special Revenue Funds September 30, 2012

COUNTY OF VOLUSIA, FLORIDA Combining Balance Sheet Nonmajor Governmental Funds - Special Revenue Funds September 30, 2012 COUNTY OF VOLUSIA, FLORIDA Combining Balance Sheet Nonmajor Governmental Funds - Special Revenue Funds September 30, 2012 Library East Volusia Mosquito Control District Resort Tax ASSETS Equity in pooled

More information

TOOELE CITY CORPORATION. Financial Statements and Independent Auditor's Report. June 30, 2014

TOOELE CITY CORPORATION. Financial Statements and Independent Auditor's Report. June 30, 2014 Financial Statements and Independent Auditor's Report June 30, 2014 Table of Contents Page Independent Auditor's Report 1 Management's Discussion and Analysis 3 Basic Financial Statements: Government-Wide

More information

Village of Dobbs Ferry, New York

Village of Dobbs Ferry, New York Financial Statements and Supplementary Information Year Ended May 31, 2015 Table of Contents Page No. Independent Auditors' Report Management's Discussion and Analysis Basic Financial Statements Government-wide

More information

STATE OF NEW MEXICO CITY OF BAYARD FINANCIAL STATEMENTS WITH INDEPENDENT AUDITORS REPORT JUNE 30, 2016

STATE OF NEW MEXICO CITY OF BAYARD FINANCIAL STATEMENTS WITH INDEPENDENT AUDITORS REPORT JUNE 30, 2016 FINANCIAL STATEMENTS WITH INDEPENDENT AUDITORS REPORT JUNE 30, 2016 FIERRO & FIERRO, P.A. Certified Public Accountants 527 Brown Road Las Cruces, NM 88005 (575) 525-0313 FAX (575) 525-9708 Table of Contents

More information

CITY OF CHILTON, WISCONSIN ANNUAL FINANCIAL REPORT DECEMBER 31, 2012

CITY OF CHILTON, WISCONSIN ANNUAL FINANCIAL REPORT DECEMBER 31, 2012 ANNUAL FINANCIAL REPORT DECEMBER 31, 2012 December 31, 2012 Table of Contents Page No. INDEPENDENT AUDITORS REPORT 1-2 MANAGEMENT S DISCUSSION AND ANALYSIS 3-8 GOVERNMENT-WIDE FINANCIAL STATEMENTS Statement

More information

The following is a summary of significant accounting policies employed in the preparation of these financial statements.

The following is a summary of significant accounting policies employed in the preparation of these financial statements. CITY OF DES MOINES, IOWA NOTES TO FINANCIAL STATEMENTS June 30, 2012 1. Summary of Significant Accounting Policies The following is a summary of significant accounting policies employed in the preparation

More information

BROUGH OF CLARION CLARION, PENNSYLVANIA

BROUGH OF CLARION CLARION, PENNSYLVANIA BROUGH OF CLARION CLARION, PENNSYLVANIA FINANCIAL STATEMENTS YEAR ENDED YEAR ENDED CONTENTS Independent Auditor s Report 1-3 Management s Discussion and Analysis 4-14 Basic Financial Statements: Government-wide

More information

City of North Chicago, Illinois

City of North Chicago, Illinois Annual Financial Report Year Ended April 30, 2015 Annual Financial Report Table of Contents For the Year Ended April 30, 2015 Page INDEPENDENT AUDITORS' REPORT 1-3 MANAGEMENT'S DISCUSSION AND ANALYSIS

More information

Comprehensive Annual Financial Report. City of Medford Oregon

Comprehensive Annual Financial Report. City of Medford Oregon Comprehensive Annual Financial Report City of Medford Oregon For the Fiscal Year Ended June 30, 2015 , OREGON COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2015 Prepared by:

More information

CITY OF SANTA PAULA FINANCIAL STATEMENTS

CITY OF SANTA PAULA FINANCIAL STATEMENTS CITY OF SANTA PAULA FINANCIAL STATEMENTS Year Ended Financial Statements Year Ended TABLE OF CONTENTS Page Independent Auditor s Report Management s Discussion and Analysis i - iii iv - xii Basic Financial

More information

CITY OF SCOTTSBORO, ALABAMA

CITY OF SCOTTSBORO, ALABAMA FINANCIAL REPORT SEPTEMBER 30, 2016 CITY OF SCOTTSBORO FINANCIAL REPORT SEPTEMBER 30, 2016 TABLE OF CONTENTS Page Independent Auditors Report.. 1-3 Management s Discussion and Analysis... 4 11 Basic Financial

More information

The Town of Summerdale Summerdale, Alabama

The Town of Summerdale Summerdale, Alabama The Town of Summerdale Summerdale, Alabama Annual Financial Report For the Fiscal Year Ended September 30, 2012 Vance CPA LLC Certified Public Accountant 832 Snow St., Suite B Oxford, Alabama 36203 Tel.

More information

TOWN OF MEDLEY, FLORIDA Financial Section, Required Supplementary Information, Combining Fund Statements, and Supplementary Financial Reports

TOWN OF MEDLEY, FLORIDA Financial Section, Required Supplementary Information, Combining Fund Statements, and Supplementary Financial Reports TOWN OF MEDLEY, FLORIDA Financial Section, Required Supplementary Information, Combining Fund Statements, and Supplementary Financial Reports Compliance Section With Independent Auditors Report TABLE OF

More information

CLINTON CITY BASIC FINANCIAL STATEMENTS AND REQUIRED SUPPLEMENTARY INFORMATION WITH INDEPENDENT AUDITOR'S REPORTS YEAR ENDED JUNE 30, 2018

CLINTON CITY BASIC FINANCIAL STATEMENTS AND REQUIRED SUPPLEMENTARY INFORMATION WITH INDEPENDENT AUDITOR'S REPORTS YEAR ENDED JUNE 30, 2018 BASIC FINANCIAL STATEMENTS AND REQUIRED SUPPLEMENTARY INFORMATION WITH INDEPENDENT AUDITOR'S REPORTS YEAR ENDED TABLE OF CONTENTS Independent Auditors Report... 1-2 Management s Discussion and Analysis...

More information

CITY OF SHELTON, CONNECTICUT ANNUAL FINANCIAL REPORT. June 30, 2017

CITY OF SHELTON, CONNECTICUT ANNUAL FINANCIAL REPORT. June 30, 2017 ANNUAL FINANCIAL REPORT June 30, 2017 TABLE OF CONTENTS Page Number FINANCIAL SECTION Independent Auditor s Report 1-2 Management s Discussion and Analysis 3a-3g Basic Financial Statements: Government-Wide

More information

CRISP COUNTY, GEORGIA

CRISP COUNTY, GEORGIA CRISP COUNTY, GEORGIA FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2013 INTRODUCTORY SECTION CRISP COUNTY, GEORGIA FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2013 TABLE OF CONTENTS I. INTRODUCTORY

More information

JACKSON COUNTY, MISSOURI Combining Balance Sheet Nonmajor Governmental Funds December 31, 2016

JACKSON COUNTY, MISSOURI Combining Balance Sheet Nonmajor Governmental Funds December 31, 2016 Combining Balance Sheet Nonmajor Governmental Funds December 31, 2016 Special Debt Capital Assets Revenue Funds Service Funds Project Funds Total Assets: Cash and cash equivalents $ 12,795,798-278 12,796,076

More information

Town of Wellington, Colorado. Financial Statements and Supplementary Information For the Year Ended December 31, 2016

Town of Wellington, Colorado. Financial Statements and Supplementary Information For the Year Ended December 31, 2016 , Colorado Financial Statements and Supplementary Information For the Year Ended December 31, 2016 Contents Independent Auditor s Report 1-2 Management s Discussion and Analysis 3-15 Basic Financial Statements:

More information

CITY OF FREEPORT FREEPORT, TEXAS

CITY OF FREEPORT FREEPORT, TEXAS FREEPORT, TEXAS ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED SEPTEMBER 30, 2013 KENNEMER, MASTERS & LUNSFORD, LLC CERTIFIED PUBLIC ACCOUNTANTS 8 WEST WAY COURT LAKE JACKSON, TEXAS 77566 THIS PAGE LEFT BLANK

More information

TOWN OF VICTORIA, VIRGINIA ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2015

TOWN OF VICTORIA, VIRGINIA ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2015 TOWN OF VICTORIA, VIRGINIA ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2015 ROBINSON, FARMER, COX ASSOCIATES A PROFESSIONAL LIMITED LIABILITY COMPANY CERTIFIED PUBLIC ACCOUNTANTS CHARLOTTESVILLE

More information

GRAYSLAKE COMMUNITY PARK DISTRICT LAKE COUNTY, ILLINOIS ANNUAL FINANCIAL REPORT

GRAYSLAKE COMMUNITY PARK DISTRICT LAKE COUNTY, ILLINOIS ANNUAL FINANCIAL REPORT LAKE COUNTY, ILLINOIS ANNUAL FINANCIAL REPORT MAY 31, 2015 TABLE OF CONTENTS MAY 31, 2015 PAGE INDEPENDENT AUDITOR S REPORT 1 REQUIRED SUPPLEMENTARY INFORMATION Management s Discussion and Analysis 3 BASIC

More information

TOWNSHIP OF TYRONE LIVINGSTON COUNTY, MICHIGAN ANNUAL FINANCIAL REPORT YEAR ENDED MARCH 31, 2018

TOWNSHIP OF TYRONE LIVINGSTON COUNTY, MICHIGAN ANNUAL FINANCIAL REPORT YEAR ENDED MARCH 31, 2018 TOWNSHIP OF TYRONE LIVINGSTON COUNTY, MICHIGAN ANNUAL FINANCIAL REPORT YEAR ENDED MARCH 31, 2018 TABLE OF CONTENTS INDEPENDENT AUDITOR'S REPORT 1 MANAGEMENT S DISCUSSION AND ANALYSIS 5 BASIC FINANCIAL

More information

City of Le Sueur Le Sueur County, Minnesota. Financial Statements. December 31, 2015

City of Le Sueur Le Sueur County, Minnesota. Financial Statements. December 31, 2015 Le Sueur County, Minnesota Financial Statements December 31, 2015 Table of Contents Page Elected Officials and Administration 1 Independent Auditor's Report 3 Management's Discussion and Analysis 7 Basic

More information

CITY OF FITCHBURG, MASSACHUSETTS. Annual Financial Statements. For the Year Ended June 30, 2016

CITY OF FITCHBURG, MASSACHUSETTS. Annual Financial Statements. For the Year Ended June 30, 2016 CITY OF FITCHBURG, MASSACHUSETTS Annual Financial Statements For the Year Ended June 30, 2016 TABLE OF CONTENTS PAGE INDEPENDENT AUDITORS REPORT 1 MANAGEMENT S DISCUSSION AND ANALYSIS 4 BASIC FINANCIAL

More information

CITY OF LOCKHART, TEXAS

CITY OF LOCKHART, TEXAS CITY OF LOCKHART, TEXAS ANNUAL FINANCIAL REPORT For the fiscal year ended September 30, 2017 CITY OF LOCKHART, TEXAS ANNUAL FINANCIAL REPORT For the year ended September 30, 2017 FINANCIAL SECTION Independent

More information

JACKSON COUNTY, MISSOURI Combining Balance Sheet Nonmajor Governmental Funds December 31, 2017

JACKSON COUNTY, MISSOURI Combining Balance Sheet Nonmajor Governmental Funds December 31, 2017 Combining Balance Sheet Nonmajor Governmental Funds December 31, 2017 Special Debt Capital Assets Revenue Funds Service Funds Project Funds Total Assets: Cash and cash equivalents $ 12,596,407 - - 12,596,407

More information

SUPPLEMENTARY INFORMATION

SUPPLEMENTARY INFORMATION SUPPLEMENTARY INFORMATION Required Supplementary Information Other Postemployment Benefits - Defined Benefit Health Care Plan Schedule of Funding Progress and Employer Contributions Schedule of Funding

More information

City of North Chicago, Illinois

City of North Chicago, Illinois Annual Financial Report Year Ended Annual Financial Report Table of Contents For the Year Ended Page INDEPENDENT AUDITORS' REPORT 1-3 MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED) 4-12 BASIC FINANCIAL

More information

CITY OF UNION CITY, GEORGIA

CITY OF UNION CITY, GEORGIA CITY OF UNION CITY, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED AUGUST 31, 2017 CITY OF UNION CITY, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED AUGUST

More information

Governmental Funds Balance Sheet

Governmental Funds Balance Sheet Governmental Funds Balance Sheet June 30, 2014 with comparative total amounts for 2013 and 2012 Roaded Service General Area Sales Tax ASSETS Equity in central treasury $ 13,650,143 7,348,741 - Receivables,

More information

CITY OF DES MOINES, IOWA COMBINING STATEMENT OF NET POSITION SCHEDULE ALL PARKING ACCOUNTS June 30, 2016

CITY OF DES MOINES, IOWA COMBINING STATEMENT OF NET POSITION SCHEDULE ALL PARKING ACCOUNTS June 30, 2016 COMBINING STATEMENT OF NET POSITION SCHEDULE ALL PARKING ACCOUNTS June 30, 2016 PARK AND PARKING RIDE TOTALS Current assets: Unrestricted current assets: Cash and investments $ 1,130,870 $ 4,728,311 $

More information

CITY OF DUNCAN, OKLAHOMA ANNUAL FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR S REPORT

CITY OF DUNCAN, OKLAHOMA ANNUAL FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR S REPORT CITY OF DUNCAN, OKLAHOMA ANNUAL FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR S REPORT AS OF AND FOR THE FISCAL YEAR ENDED THE CITY OF DUNCAN, OKLAHOMA Annual Financial Statements And Independent Auditor

More information

COMPREHENSIVE ANNUAL FINANCIAL REPORT

COMPREHENSIVE ANNUAL FINANCIAL REPORT COMPREHENSIVE ANNUAL FINANCIAL REPORT City of Nampa, Idaho for Fiscal Year Ended September 30, 2014 COMPREHENSIVE ANNUAL FINANCIAL REPORT CITY OF NAMPA, IDAHO Fiscal Year Ended September 30, 2014 Submitted

More information

CRISP COUNTY, GEORGIA

CRISP COUNTY, GEORGIA CRISP COUNTY, GEORGIA FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2015 CRISP COUNTY, GEORGIA FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2015 TABLE OF CONTENTS Page Table of Contents...

More information

The following is a summary of significant accounting policies employed in the preparation of these financial statements.

The following is a summary of significant accounting policies employed in the preparation of these financial statements. CITY OF DES MOINES, IOWA NOTES TO FINANCIAL STATEMENTS June 30, 2018 1. Summary of Significant Accounting Policies The following is a summary of significant accounting policies employed in the preparation

More information

CITY OF INGLEWOOD BASIC FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION FOR THE YEAR ENDED SEPTEMBER 30, 2015

CITY OF INGLEWOOD BASIC FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION FOR THE YEAR ENDED SEPTEMBER 30, 2015 BASIC FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION FOR THE YEAR ENDED SEPTEMBER 30, 2015 BASIC FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION FOR THE YEAR ENDED SEPTEMBER 30, 2015 THIS PAGE INTENTIONALLY

More information

Borough of East Stroudsburg East Stroudsburg, Pennsylvania Monroe County. Financial Statements Year Ended December 31, 2015

Borough of East Stroudsburg East Stroudsburg, Pennsylvania Monroe County. Financial Statements Year Ended December 31, 2015 Borough of East Stroudsburg East Stroudsburg, Pennsylvania Monroe County Financial Statements Year Ended CONTENTS INDEPENDENT AUDITOR'S REPORT 1 MANAGEMENT S DISCUSSION AND ANALYSIS 3 BASIC FINANCIAL STATEMENTS

More information

City of North Chicago, Illinois

City of North Chicago, Illinois Annual Financial Report Year Ended Annual Financial Report Table of Contents For the Year Ended Page INDEPENDENT AUDITORS' REPORT 1-3 MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED) 4-13 BASIC FINANCIAL

More information

CITY OF GLENCOE, MINNESOTA FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED DECEMBER 31, 2015

CITY OF GLENCOE, MINNESOTA FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED DECEMBER 31, 2015 FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED DECEMBER 31, 2015 TABLE OF CONTENTS YEAR ENDED DECEMBER 31, 2015 INTRODUCTORY SECTION CITY OFFICIALS 1 FINANCIAL SECTION INDEPENDENT AUDITORS

More information

City of Tombstone, Arizona Financial Statements. Year Ended June 30, 2016

City of Tombstone, Arizona Financial Statements. Year Ended June 30, 2016 City of Tombstone, Arizona Financial Statements Year Ended June 30, 2016 CONTENTS Page INDEPENDENT AUDITOR S REPORT 1 MANAGEMENT S DISCUSSION AND ANALYSIS (MD&A) (Required Supplementary Information) 5

More information

CITY OF CHAMBLEE, GEORGIA

CITY OF CHAMBLEE, GEORGIA CITY OF CHAMBLEE, GEORGIA ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2012 Prepared By: City of Chamblee Finance Department CITY OF CHAMBLEE, GEORGIA ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED

More information

FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, With Report of. Certified Public Accountants

FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, With Report of. Certified Public Accountants FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2018 With Report of Certified Public Accountants Table of Contents Independent Auditor s Report... 1 Management s Discussion and Analysis... 5 Basic

More information

CITY OF HASTINGS, NEBRASKA FINANCIAL REPORT SEPTEMBER 30, 2014

CITY OF HASTINGS, NEBRASKA FINANCIAL REPORT SEPTEMBER 30, 2014 FINANCIAL REPORT SEPTEMBER 30, 2014 CONTENTS Page INDEPENDENT AUDITOR'S REPORT 1-3 Management's Discussion and Analysis 4-8 FINANCIAL STATEMENTS Statement of Net Position 9 Statement of Activities 10-11

More information

CITY OF LEWISTON, IDAHO

CITY OF LEWISTON, IDAHO COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Fiscal Year Ended September 30, 2016 Prepared by: Administrative Support Services Daniel J. Marsh Administrative Services Director COMPREHENSIVE ANNUAL FINANCIAL

More information

CITY OF HERCULES, CALIFORNIA ANNUAL FINANCIAL REPORT YEAR ENDED JUNE 30, 2017

CITY OF HERCULES, CALIFORNIA ANNUAL FINANCIAL REPORT YEAR ENDED JUNE 30, 2017 , CALIFORNIA ANNUAL FINANCIAL REPORT YEAR ENDED WEALTH ADVISORY OUTSOURCING AUDIT, TAX, AND CONSULTING THIS PAGE INTENTIONALLY LEFT BLANK TABLE OF CONTENTS YEAR ENDED FINANCIAL SECTION Independent Auditors

More information

City of Elko, Nevada FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2018

City of Elko, Nevada FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2018 City of Elko, Nevada FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2018 Table of Contents Page FINANCIAL SECTION Independent Auditors Report... 1 Management s Discussion and Analysis... 4 Basic Financial

More information

Annual Financial Report

Annual Financial Report Annual Financial Report City of Byron Byron, Minnesota For the Year Ended December 31, 2017 THIS PAGE IS LEFT BLANK INTENTIONALLY Annual Financial Report Table of Contents For the Year Ended December 31,

More information

Township of Byron Kent County, Michigan FINANCIAL STATEMENTS Year ended March 31, 2014

Township of Byron Kent County, Michigan FINANCIAL STATEMENTS Year ended March 31, 2014 Kent County, Michigan FINANCIAL STATEMENTS Year ended March 31, 2014 CONTENTS Page INDEPENDENT AUDITOR S REPORT 3-4 MANAGEMENT S DISCUSSION AND ANALYSIS 5-11 BASIC FINANCIAL STATEMENTS Government-wide

More information

City of Taylor, Michigan. Financial Report with Supplemental Information June 30, 2017

City of Taylor, Michigan. Financial Report with Supplemental Information June 30, 2017 Financial Report with Supplemental Information Contents Report Letter 1-3 Management's Discussion and Analysis 4-11 Basic Financial Statements Government-wide Financial Statements: Statement of Net Position

More information

Clay County, Florida. County Audit Report September 30, 2014

Clay County, Florida. County Audit Report September 30, 2014 Clay County, Florida County Audit Report September 30, 2014 Clay County, Florida County Audit Report September 30, 2014 Table of Contents Section Financial Report 1 County-Wide 3 Clerk of the Circuit Court

More information

CITY OF DES MOINES, IOWA COMBINING STATEMENT OF NET POSITION SCHEDULE ALL PARKING ACCOUNTS June 30, 2018

CITY OF DES MOINES, IOWA COMBINING STATEMENT OF NET POSITION SCHEDULE ALL PARKING ACCOUNTS June 30, 2018 COMBINING STATEMENT OF NET POSITION SCHEDULE ALL PARKING ACCOUNTS June 30, 2018 PARK AND PARKING RIDE TOTALS Current assets: Unrestricted current assets: Cash and investments $ 1,241,495 $ 2,180,387 $

More information

City of Sartell Stearns and Benton Counties, Minnesota. Financial Statements. December 31, 2018

City of Sartell Stearns and Benton Counties, Minnesota. Financial Statements. December 31, 2018 Stearns and Benton Counties, Minnesota Financial Statements December 31, 2018 Table of Contents Elected Officials and Administration 1 Independent Auditor's Report 2 Management's Discussion and Analysis

More information

TOWN OF MEDLEY, FLORIDA Financial Section, Required Supplementary Information, Combining Fund Statements, and Supplementary Financial Reports

TOWN OF MEDLEY, FLORIDA Financial Section, Required Supplementary Information, Combining Fund Statements, and Supplementary Financial Reports TOWN OF MEDLEY, FLORIDA Financial Section, Required Supplementary Information, Combining Fund Statements, and Supplementary Financial Reports Compliance Section With Independent Auditors Report TABLE OF

More information

City of Arvin. Arvin, California. Independent Auditors Report and Basic Financial Statements

City of Arvin. Arvin, California. Independent Auditors Report and Basic Financial Statements Arvin, California Independent Auditors Report and Basic Financial Statements Basic Financial Statements Table of Contents FINANCIAL SECTION Page Independent Auditors Report... 1 Basic Financial Statements:

More information