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Combining Statement of Revenues, Expenditures, and Changes in <br />Net Position by Component — Last Ten Fiscal Years <br />Fund Balances - Non -major Special Revenue Funds <br />116 <br />Budgetary Comparison Schedules (GAAP Basis): <br />136 <br />Police Education Fund <br />119 <br />Parks and Recreation Impact Fee Fund <br />120 <br />Law Enforcement Trust Fund <br />121 <br />Municipal Impact Fee Trust Fund <br />122 <br />Local Option Gas Tax Fund <br />123 <br />Building Safety Fund <br />124 <br />Stormwater Fund <br />125 <br />Multimodal Impact Fees Fund <br />126 <br />Solid Waste Fund <br />127 <br />Tree Replacement Fund <br />128 <br />Street Light Assessment Fund <br />129 <br />Budgetary Comparison Schedule (GAAP Basis): <br />150 <br />Debt Service Fund <br />130 <br />Equipment Replacement Fund <br />131 <br />STATISTICAL SECTION <br />Schedule 1 <br />Net Position by Component — Last Ten Fiscal Years <br />134 <br />Schedule 2 <br />Changes in Net Position — Last Ten Fiscal Years <br />136 <br />Schedule 3 <br />Fund Balances, Governmental Funds — Last Ten Fiscal Years <br />140 <br />Schedule 4 <br />Changes in Fund Balances, Governmental Funds — Last Ten Fiscal Years <br />142 <br />Schedule 5 <br />Assessed and Actual Value of Taxable Property — Last Ten Fiscal Years <br />144 <br />Schedule 6 <br />Direct and Overlapping Property Tax Rates — Last Ten Fiscal Years <br />145 <br />Schedule 7 <br />Principal Property Taxpayers <br />146 <br />Schedule 8 <br />Property Tax Levies and Collections — Last Ten Fiscal Years <br />147 <br />Schedule 9 <br />Ratios of Outstanding Debt by Type — Last Ten Fiscal Years <br />148 <br />Schedule 10 <br />Direct and Overlapping Governmental Activities Debt <br />150 <br />Schedule 11 <br />Pledged Revenue Coverage — Last Ten Fiscal Years <br />151 <br />Schedule 12 <br />Demographic and Economic Statistics — Last Ten Fiscal Years <br />153 <br />Schedule 13 <br />Principal Employers <br />154 <br />Schedule 14 <br />Full -Time Equivalent City Government Employees by Function/Program — Last Ten <br />155 <br />Fiscal Years <br />Schedule 15 <br />Operating Indicators by Function/Program — Last Ten Fiscal Years <br />157 <br />Schedule 16 <br />Capital Asset Statistics by Function/Program — Last Ten Fiscal Years <br />159 <br />COMPLIANCE SECTION <br />Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance <br />and Other Matters Based on an Audit of Financial Statements Performed in Accordance <br />with Government Auditing Standards <br />162 <br />Independent Accountant's Report <br />164 <br />Independent Auditor's Management Letter <br />165 <br />Independent Auditor's Report on Compliance for Each Major Federal Program and On Internal <br />Control Over Compliance and Report on Schedule of Expenditures of Federal Awards in <br />Accordance with the Uniform Guidance <br />168 <br />Schedule of Findings and Questioned Costs <br />171 <br />Schedule of Expenditures of Federal Awards <br />173 <br />