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2018 CAFR City of Fridley, Minnesota 2386/11DpmpsDpwfs Comprehensive Annual Financial Report For year end December 31, 2018 FridleyMN.gov/233/City-Financials - This page intentionally left blank - This page intentionally left blank This page intentionally left blank 1 This page intentionally left blank 2 3 4 5 6 7 8 9 This page intentionally left blank 10 11 This page intentionally left blank 12 13 14 15 This page intentionally left blank 16 17 This page intentionally left blank 18 Management’s Responsibility for the Financial Statements Auditor’s Responsibility Government Auditing Standards ui 66!6!Tusffu!Fbtu-!Tvjuf!2511-!Tu/!Qbvm-!NO-!66212!!!!!!xxx/sfeqbuidqbt/dpn 19 Opinions Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions Other Matters Required Supplementary Information 20 Other Information Government Auditing Standards Government Auditing Standards Government Auditing Standards 21 This page intentionally left blank 22 23 24 25 26 Accounting and Financial Reporting for Pensions – an Amendment of GASB Statement No. 27 27 28 29 30 31 32 33 34 35 This page intentionally left blank 36 37 38 39 40 41 42 43 This page intentionally left blank 44 45 46 47 48 49 50 51 52 Governmental activities business-type activities Direct expenses Program revenues general revenues 53 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 54 Liquor Fund Water Fund Sewer Fund Storm Water Fund Internal Service Funds Agency Funds program revenues general revenues operatingnonoperating 55 56 57 58 59 60 Nonspendable Restricted Committed Assigned Unassigned 61 deferred outflows of resources not deferred inflows of resources not Pensions. 62 fund balance – total governmental funds net position – governmental activities net changes in fund balances – total governmental funds changes in net position of governmental activities 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 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. 95 This page intentionally left blank 96 97 98 99 100 101 102 103 104 105 106 2018 Changes Changes in Actuarial Assumptions: 2017 Changes Changes in Actuarial Assumptions: 2016 Changes 107 2018 Changes Changes in Actuarial Assumptions: 2017 Changes Changes in Actuarial Assumptions: 2016 Changes Changes in Actuarial Assumptions: 108 109 This page intentionally left blank 110 111 112 113 This page intentionally left blank 114 115 This page intentionally left blank 116 117 118 119 120 121 This page intentionally left blank 122 123 124 125 This page intentionally left blank 126 127 128 129 130 131 This page intentionally left blank 132 133 134 135 136 137 138 139 140 141 142 143 144 145 This page intentionally left blank 146 147 148 149 This page intentionally left blank 150 151 This page intentionally left blank 152 153 154 155 156 157 158 159 Fund Balance Reporting and Governmental Fund Type Definitions. 160 161 162 163 164 165 166 167 168 169 170 171 This page intentionally left blank 172 173 174 175 176 177 178 179 180 181 182