ACFR - FY2021 FINAL 5-13-22 USE THIS ONE - Flipbook - Page 63
CITY OF EUSTIS
ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021
NOTES TO FINANCIAL STATEMENTS
INDEX
Note 1. Description of Funds and Summary of Significant Accounting Policies
The Reporting Entity
Government-Wide and Fund Financial Statements
Measurement Focus, Basis of Accounting, and Financial
Statement Presentation
Assets, Liabilities, and Fund Equity
Revenues, Expenditures, and Expenses
Interfund Transactions
54
54
55
56
58
63
63
Note 2. Stewardship, Compliance and Accountability
64
Note 3. Cash, Cash Equivalents, and Investments
65
Note 4. Capital Assets
70
Note 5. Pension Funds
71
Note 6. Other Post-Employment Benefits
91
Note 7. Deferred Compensation Plan
95
Note 8. Risk Management
96
Note 9. Commitments
97
Note 10. Long -Term Debt
98
Note 11. Interfund Transactions
103
Note 12. Contingent Liabilities
103
53