21-3231 - Comprehensive Annual Financial Report FY 20

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CITY OF CASSELBERRY, FLORIDA COMPREHENSIVE ANNUAL FINANCIAL REPORT TABLE OF CONTENTS Year Ended September 30, 2020 INTRODUCTORY SECTION Table of Contents i City Officials iii Letter of Transmittal iv Organizational Chart ix Certificate of Achievement for Excellence in Financial Reporting x FINANCIAL SECTION Independent Auditor's Report 1 Management's Discussion and Analysis 3 Basic Financial Statements: Government -wide Financial Statements: Statement of Net Position 20 Statement of Activities 21 Fund Financial Statements: Balance Sheet — Governmental Funds 22 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position 24 Statement of Revenues, Expenditures, and Changes in Fund Balances — Governmental Funds 26 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 28 Statement of Net Position — Proprietary Fund 29 Statement of Revenues, Expenses, and Changes in Fund Net Position — Proprietary Fund 31 Statement of Cash Flows — Proprietary Fund 32 Statement of Fiduciary Net Position — Pension Trust Fund 34 Statement of Changes in Fiduciary Net Position — Pension Trust Fund 35 Notes to the Financial Statements 39 Required Supplementary Information: Budgetary Comparison Schedules (GAAP Basis): General Fund 80 Stormwater Fund 85 Community Redevelopment Agency Fund 86 Infrastructure Surtax Fund 87 Other Postemployment Benefits Plan Schedules: Schedule of Changes in Total OPEB Liability 88 FRS and HIS Cost -Sharing Plans Schedules: Schedules of Proportionate Share Net Pension Liability 89 Schedules of Employer Contributions 91 Police Officers' and Firefighters' Pension Schedules: Combined Schedule of Changes in the Net Pension Liability 94 Schedule of Changes in the Net Pension Liability and Related Ratios 97 Schedule of Contributions 98 Schedule of Investment Returns 99 Other Supplemental Information: Nonmajor Governmental Funds: Combining Balance Sheet — All Nonmajor Governmental Funds 104 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances — All Nonmajor Governmental Funds 105 Combining Balance Sheet — Nonmajor Special Revenue Funds 106 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances — Nonmajor Special Revenue Funds 110