ACFR FY 2022 FINAL BOOK - Flipbook - Page 153
STATISTICAL SECTION
City of Eustis, Florida
STATISTICAL SECTION
Annual Comprehensive Financial Report
This part of the City of Eustis Comprehensive 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 – Schedule 1, 2, 3, and 4
provides information on a government-wide basis Schedules 1 and 2 are on GASb 34 accrual
basis� Schedules 3, 4, and 5 provided on a modified accrual basis� Data is a 10-year trend�
●
Revenue Capacity Data – Schedule 5, 6, 7 and 8
Depicts the primary governments’ 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�
●
Debt Capacity Data – Schedule 9, 10, 11
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 include, a 1997A, 2004 water and sewer Sales
Sur-Tax, a utility revenue bond and state revolving fund loan� The pledging of the various revenues is provided for each debt�
●
Demographic and Economic Information – Schedule 12, 17, 18, 19 and 20
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,
unemployment is contained within the reports described� Additionally, 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�
●
Operating Information – Schedule 13, 14, 15, and 16
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 the category
of customer�
Annual Comprehensive Financial Report | September 30, 2022
153