ACFR - FY2020 5-28-21 FINAL - Flipbook - Page 134
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 are 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, 4-1
■
■
■
■
■
■
Provides information on a government-wide basis Schedules 1 and2 are on
GASB 34 accrual basis. Data is a 10 – year trend. Schedules 3, 4, and 4-1
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 rise revenues via a tax levy. A
history of assessed value, taxes levied by taxing authority, collections and
principal tax payers within the municipality.
Debt Capacity Data – Schedules 9, 10, and 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, state
revolving fund loan and recently started balloon loan. The pledging of the
various revenues is provided for each debt.
Demographic and Economic Information – Schedules 12, 16, and 18.
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 – Schedules 13, 14, 15, and 15-1.
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 category of customer.
Sources: Unless otherwise noted, the information in these schedules is derived from the
annual financial reports for the relevant year.
117
