2018 CAFR
City of Fridley, Minnesota
2386/11DpmpsDpwfs
Comprehensive Annual Financial Report
For year end December 31, 2018
FridleyMN.gov/233/City-Financials
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Management’s Responsibility for the Financial Statements
Auditor’s Responsibility
Government Auditing
Standards
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Opinions
Accounting and Financial Reporting for
Postemployment Benefits Other Than Pensions
Other Matters
Required Supplementary Information
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Other Information
Government Auditing Standards
Government Auditing Standards
Government Auditing Standards
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Accounting and Financial Reporting for Pensions – an
Amendment of GASB Statement No. 27
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Governmental activities
business-type activities
Direct expenses
Program revenues
general revenues
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economic resources
measurement focusaccrual basis of accounting
current financial resources
measurement focusmodified accrual basis of accounting
available
eneral Fund
Debt Service Fund
Building Improvements Fund
Street Improvements Fund
Community Investment Fund
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Liquor Fund
Water Fund
Sewer Fund
Storm Water Fund
Internal Service Funds
Agency Funds
program revenues
general revenues
operatingnonoperating
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Nonspendable
Restricted
Committed
Assigned
Unassigned
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deferred outflows
of resources
not
deferred
inflows of resources
not
Pensions.
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fund balance – total
governmental funds net position – governmental activities
net changes in fund balances – total governmental funds
changes in net position of governmental activities
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Certain Asset Retirement Obligations.
Fiduciary Activities.
Leases.
Certain Disclosures Related to Debt, Including Direct Borrowings and Direct
Placements.
Accounting for Interest Cost Incurred Before the End of a Construction Period.
Majority Equity Interest and Amendment of GASB Statement No. 14 and No.
61.
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2018 Changes
Changes in Actuarial Assumptions:
2017 Changes
Changes in Actuarial Assumptions:
2016 Changes
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2018 Changes
Changes in Actuarial Assumptions:
2017 Changes
Changes in Actuarial Assumptions:
2016 Changes
Changes in Actuarial Assumptions:
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Fund Balance Reporting and Governmental Fund Type Definitions.
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