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CITY OF CASSELBERRY, FLORIDA <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />TABLE OF CONTENTS <br />Year Ended September 30, 2017 <br />INTRODUCTORY SECTION <br />Table of Contents i <br />City Officials <br />Letter of Transmittal iv <br />Organizational Chart ix <br />Certificate of Achievement for Excellence in Financial Reporting x <br />FINANCIAL SECTION <br />Independent Auditor's Report <br />Management's Discussion and Analysis <br />3 <br />Basic Financial Statements: <br />Government -wide Financial Statements: <br />Statement of Net Position <br />22 <br />Statement of Activities <br />23 <br />Fund Financial Statements: <br />Balance Sheet — Governmental Funds <br />24 <br />Reconciliation of the Balance Sheet of Governmental Funds <br />27 <br />to the Statement of Net Position <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances — Governmental Funds <br />28 <br />Reconciliation of the Statement of Revenues, Expenditures, and Changes in <br />Fund Balances of Governmental Funds to the Statement of Activities <br />31 <br />Statement of Net Position — Proprietary Fund <br />32 <br />Statement of Revenues, Expenses, and Changes in <br />Fund Net Position — Proprietary Fund <br />34 <br />Statement of Cash Flows — Proprietary Fund <br />36 <br />Statement of Fiduciary Net Position — Pension Trust Fund <br />38 <br />Statement of Changes in Fiduciary Net Position — Pension Trust Fund <br />39 <br />Notes to the Financial Statements <br />41 <br />Required Supplementary Information: <br />Budgetary Comparison Schedules (GAAP Basis): <br />General Fund <br />76 <br />Stormwater Fund <br />81 <br />Community Redevelopment Agency <br />82 <br />Infrastructure Surtax Fund <br />83 <br />Other Postemployment Benefits Plan Schedules: <br />Schedule of Funding Progress <br />84 <br />Schedule of Employer Contributions <br />85 <br />FRS and HIS Cost -Sharing Plans Schedules: <br />Schedules of Proportionate Share of Net Pension Liability <br />86 <br />Schedules of Contributions <br />88 <br />Police Officers' and Firefighters' Pension Schedules: <br />Schedule of Changes in the Net Pension Liability and Related Ratios <br />90 <br />Schedule of Contributions <br />91 <br />Schedule of Investment Returns <br />92 <br />Other Supplemental Information: <br />Nonmajor Governmental Funds: <br />Combining Balance Sheet — All Nonmajor Governmental Funds <br />96 <br />Combining Statement of Revenues, Expenditures, and Changes in <br />Fund Balances — All Nonmajor Governmental Funds <br />97 <br />Combining Balance Sheet — Nonmajor Special Revenue Funds <br />98 <br />Combining Statement of Revenues, Expenditures, and Changes in <br />Fund Balances — Nonmajor Special Revenue Funds <br />102 <br />