ACFR - FY2021 FINAL 5-13-22 USE THIS ONE - Flipbook - Page 7
CITY OF EUSTIS ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR
THE FISCAL YEAR ENDED SEPTEMBER 30, 2021
TABLE OF CONTENTS
Introductory Section
Letter of Transmittal
List of Elected and City Officials
GFOA Certificate of Achievement
Organizational Chart
3
9
10
11
Financial Section
Independent Auditors' Report
15
Management's Discussion and Analysis
21
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements
Statement of Net Position
39
40
Statement of Activities
Fund Financial Statements
Balance Sheet - All Governmental Funds
41
Reconciliation of the Balance Sheet of Governmental Funds to
Statement of Net Position
42
Statement of Revenues, Expenditures, and Changes in Fund Balance All Governmental Funds
43
Reconciliation of the Statement of Revenues, Expenditures, and
Changes in Fund Balance of the Governmental Funds to
the Statement of Activities
44
Statement of Net Position - Proprietary Funds
45
Statement of Net Position (Continuation) – Proprietary Funds
44
Statement of Revenues, Expenses, and Changes in Fund Net Assets Proprietary Funds
46
Statement of Cash Flows - Proprietary Funds
49
Statement of Fiduciary Net Position - Fiduciary Fund Types
51
Statement of Changes in Fiduciary Net Position - Fiduciary Funds
52
Notes to Financial Statements
53
REQUIRED SUPPLEMENTARY INFORMATION
Major Funds:
Schedule of Revenues, Expenditures, and Changes in Fund Balance
General Fund - Budget and Actual
v
107