ACFR - FY2020 5-28-21 FINAL - Flipbook - Page 3
CITY OF EUSTIS COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR
THE FISCAL YEAR ENDEDSEPTEMBER 30, 2020
TABLE OF CONTENTS
Introductory Section
Letter of Transmittal
List of Elected and City Officials
GFOA Certificate of Achievement
Organizational Chart
ii
viii
ix
x
Financial Section
Independent Auditors' Report
2
Management's Discussion and Analysis
7
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements
Statement of Net Position
24
Statement of Activities
Fund Financial Statements
Balance Sheet - All Governmental Funds
25
26
Reconciliation of the Balance Sheet of Governmental Funds to
Statement of Net Position
27
Statement of Revenues, Expenditures and Changes in Fund Balance All Governmental Funds
28
Reconciliation of the Statement of Revenues, Expenditures and
Changes in Fund Balance of the Governmental Funds to
the Statement of Activities
29
Statement of Net Position - Proprietary Funds
30
Statement of Net Position (Continuation) – Proprietary Funds
31
Statement of Revenues, Expenses and Changes in Fund Net Assets Proprietary Funds
32
Statement of Cash Flows - Proprietary Funds
34
Statement of Fiduciary Net Position - Fiduciary Fund Types
36
Statement of Changes in Fiduciary Net Position - Fiduciary Funds
37
Notes to Financial Statements
38
REQUIRED SUPPLEMENTARY INFORMATION
Major Funds:
Schedule of Revenues, Expenditures and Changes in Fund Balance
General Fund - Budget and Actual
92
