ACFR - FY2021 FINAL 5-13-22 USE THIS ONE - Flipbook - Page 143
STATISTICAL SECTION
This part of the City of Eustis Annual Financial report presents detailed information as a context for
understanding what the information in the financial statement, note disclosures, and required
supplementary information says about the government’s overall financial health.
Statistical tables differ from financial statements because they cover more than two fiscal years and
may present non-accounting data. These tables reflect social and economic data, financial trends, and
the fiscal capacity of the City.
Information contained within this section includes:
Financial Trend Data – Schedules 1, 2, 3, 4
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Provides information on a government-wide basis Schedules 1 and2 are on GASB 34 accrual
basis. Data is a 10 – year trend. Schedules 3, and 4, are provided on a modified accrual basis.
Data is a 10- year trend.
Revenue capacity Data – Schedules 5, 6, 7, 8.
Depicts the primary government’s ability to raise revenues via a tax levy. A history of assessed
value, taxes levied by taxing authority, collections, and principal taxpayers within the municipality.
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Debt Capacity Data – Schedules 9, 10, and 11.
o Provides a history of the various debt obligations owed by the City over the last ten years.
Debt associated with the City over the last ten years includes a 1997A, 2004 water and
sewer Sales Sur Tax, a utility revenue bond, a state revolving fund loan, and a recently
started balloon loan. The pledging of the various revenues is provided for each debt.
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Demographic and Economic Information – Schedules 12, 16, and 18.
o This information is provided to assist the reader in understanding the makeup of The City
of Eustis. Information regarding schools, population, age, consumer price index, income,
cost, and unemployment is contained within the reports described. Additionally, a
comparison of the immediate adjacent cities, millage comparison of all cities in the county,
as well as the top ten employers within the City, is presented.
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Operating Information – Schedules 13, 14, 15 ,17,19, and 20
o These schedules present information regarding the city’s ability to service the citizens, as
well as general information. Utility rates are presented as well as the volume used by a
category of customer.
Sources: Unless otherwise noted, the information in these schedules is derived from the annual
financial reports for the relevant year.
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