22-3298 Accepting Annual Comprehensive Financial Report for FY Ending September 30, 2021

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CITY OF CASSELBERRY, FLORIDA ANNUAL COMPREHENSIVE FINANCIAL REPORT TABLE OF CONTENTS Year Ended September 30, 2021 INTRODUCTORY SECTION Table of Contents i City Officials 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 21 Statement of Activities 22 Fund Financial Statements: Balance Sheet — Governmental Funds 24 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position 26 Statement of Revenues, Expenditures, and Changes in Fund Balances — Governmental Funds 28 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 30 Statement of Net Position — Proprietary Fund 31 Statement of Revenues, Expenses, and Changes in Fund Net Position — Proprietary Fund 33 Statement of Cash Flows — Proprietary Fund 34 Statement of Fiduciary Net Position — Pension Trust Fund 36 Statement of Changes in Fiduciary Net Position — Pension Trust Fund 37 Notes to the Financial Statements 39 Required Supplementary Information: Budgetary Comparison Schedules (GAAP Basis): General Fund 80 Community Redevelopment Agency Fund 85 Infrastructure Surtax Fund 86 Other Postemployment Benefits Plan Schedules: Schedule of Changes in Total OPEB Liability 87 FRS and HIS Cost -Sharing Plans Schedules: Schedules of Proportionate Share Net Pension Liability 88 Schedules of Employer Contributions 90 Police Officers' and Firefighters' Pension Schedules: Combined Schedule of Changes in the Net Pension Liability 92 Schedule of Changes in the Net Pension Liability and Related Ratios 96 Schedule of Contributions 97 Schedule of Investment Returns 98 Other Supplemental Information: Major Governmental Funds: Budgetary Comparison Schedule - Capital Improvement Fund 102 Nonmajor Governmental Funds: Combining Balance Sheet — All Nonmajor Governmental Funds 103 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances — All Nonmajor Governmental Funds 104 Combining Balance Sheet — Nonmajor Special Revenue Funds 106 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances — Nonmajor Special Revenue Funds 110