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Fund Balances — Nonmajor Special Revenue Funds 106 <br />Budgetary Comparison Schedules (GAAP Basis): <br />128 <br />Police Education <br />109 <br />Parks and Recreation Impact Fee Fund <br />110 <br />Law Enforcement Trust <br />111 <br />Municipal Impact Fee Trust <br />112 <br />Local Option Gas Tax <br />113 <br />Building Safety <br />114 <br />Multimodal Impact Fees <br />115 <br />Solid Waste Fund <br />116 <br />Tree Replacement <br />117 <br />Street Light Assessment Fund <br />118 <br />Summerset Wall <br />119 <br />Budgetary Comparison Schedule (GAAP Basis) <br />Debt Service Fund 120 <br />Combining Balance Sheet — Nonmajor Capital Projects Funds 121 <br />Combining Statement of Revenues, Expenditures, and Changes in <br />Fund Balances — Nonmajor Capital Projects Funds 122 <br />Budgetary Comparison Schedules (GAAP Basis): <br />Capital Improvement Fund 123 <br />Equipment Replacement Fund 124 <br />Lake Concord Park Project Fund 125 <br />STATISTICAL SECTION <br />Schedule 1 Net Position by Component — Last Ten Fiscal Years <br />128 <br />Schedule 2 Changes in Net Position — Last Ten Fiscal Years <br />130 <br />Schedule 3 Fund Balances, Governmental Funds — Last Ten Fiscal Years <br />134 <br />Schedule 4 Changes in Fund Balances, Governmental Funds — Last Ten Fiscal Years <br />136 <br />Schedule 5 Assessed and Actual Value of Taxable Property — Last Ten Fiscal Years <br />138 <br />Schedule 6 Direct and Overlapping Property Tax Rates — Last Ten Fiscal Years <br />139 <br />Schedule 7 Principal Property Taxpayers <br />140 <br />Schedule 8 Property Tax Levies and Collections — Last Ten Fiscal Years <br />141 <br />Schedule 9 Ratios of Outstanding Debt by Type — Last Ten Fiscal Years <br />142 <br />Schedule 10 Pledged Revenue Coverage — Last Ten Fiscal Years <br />144 <br />Schedule 11 Demographic and Economic Statistics — Last Ten Fiscal Years <br />146 <br />Schedule 12 Principal Employers <br />147 <br />Schedule 13 Full -Time Equivalent City Government Employees by Function/Program — Last Ten <br />Fiscal Years <br />148 <br />Schedule 14 Operating Indicators by Function/Program — Last Ten Fiscal Years <br />150 <br />Schedule 15 Capital Asset Statistics by Function/Program — Last Ten Fiscal Years <br />152 <br />COMPLIANCE SECTION <br />Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and <br />Other Matters Based on an Audit of Financial Statements Performed in Accordance <br />with Government Auditing Standards 155 <br />Independent Accountant's Report 157 <br />Independent Auditor's Management Letter 158 <br />