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CITY OF MOUNDS VIEW Table of Contents Page INTRODUCTORY SECTION Letter of Transmittal i—iv GFOA Certificate of Achievement v Principal City Officials vi Organizational Chart vii FINANCIAL SECTION INDEPENDENT AUDITOR'S REPORT 1-4 MANAGEMENT'S DISCUSSION AND ANALYSIS 5-15 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Position 16 Statement of Activities 17-18 Fund Financial Statements Governmental Funds Balance Sheet 19-20 Reconciliation of the Balance Sheet to the Statement of Net Position 21 Statement of Revenues,Expenditures,and Changes in Fund Balances 22-23 Reconciliation of the Statement of Revenues,Expenditures,and Changes in Fund Balances to the Statement of Activities 24 Statement of Revenues,Expenditures,and Changes in Fund Balances— Budget and Actual—General Fund 25-26 Statement of Revenues,Expenditures,and Changes in Fund Balances— Budget and Actual—Economic Development Authority Special Revenue Fund 27 Statement of Revenues,Expenditures,and Changes in Fund Balances— Budget and Actual—Community Center Special Revenue Fund 28 Statement of Revenues,Expenditures,and Changes in Fund Balances— Budget and Actual—Tax Increment Financing District No. 5 Special Revenue Fund 29 Proprietary Funds Statement of Net Position 30 Statement of Revenues,Expenses,and Changes in Net Position 31 Statement of Cash Flows 32 Notes to Basic Financial Statements 33-65 REQUIRED SUPPLEMENTARY INFORMATION PERA—General Employees Retirement Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability 66 Schedule of City Contributions 66 PERA—Public Employees Police and Fire Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability 67 Schedule of City Contributions 67 Other Post-Employment Benefits Plan Schedule of Changes in the City's Total OPEB Liability and Related Ratios 68 Notes to Required Supplementary Information 69-75