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CITY OF HUGO, MINNESOTA <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />For the Fiscal Year Ended December 31, 2015 <br />TABLE OF CONTENTS (CONTINUED) <br />REFERENCE <br />PAGE <br />FINANCIAL SECTION (CONTINUED) <br />Changes in Net Position <br />Schedule of Revenues, Expenditures, and Changes in Fund <br />85 <br />Balances - Budget and Actual - Tax Increment Financing <br />Schedule 3 <br />Collection Fund <br />73 <br />Schedule of Revenues, Expenditures, and Changes in <br />91 <br />Fund Balances - Budget and Actual - Abatement Levy Offset Fund <br />74 <br />Schedule of Revenues, Expenditures, and Changes in <br />Property Tax Rates and Tax Levies - Direct and Overlapping <br />Fund Balances - Budget and Actual - General Obligation <br />Bonds Fund <br />75 <br />Schedule of Revenues, Expenditures, and Changes in Fund <br />Principal Property Taxpayers <br />Balances - Budget and Actual - Compensated Absences Fund <br />76 <br />Schedule of Revenues, Expenditures, and Changes in Fund <br />Schedule 8 <br />Balances - Budget and Actual - Property and Equipment <br />Water and Sanitary Sewer Charges by Customer <br />Acquisition Fund <br />77 <br />Schedule of Revenues and Expenses - By Department - <br />Schedule 10 <br />Proprietary Fund <br />78 <br />Supplementary Information <br />102 <br />Schedule of Cash and Investments - All Funds <br />79 <br />Schedule of Debt Service Requirements - All Funds <br />81 <br />Schedule of Bonds Payable <br />82 <br />STATISTICAL SECTION (UNAUDITED) <br />Net Position by Component <br />Schedule 1 <br />83 <br />Changes in Net Position <br />Schedule 2 <br />85 <br />Fund Balances, Governmental Funds <br />Schedule 3 <br />89 <br />Changes in Fund Balances, Governmental Funds <br />Schedule 4 <br />91 <br />Tax Capacity and Estimated Actual Value of Taxable Property <br />Schedule 5 <br />93 <br />Property Tax Rates and Tax Levies - Direct and Overlapping <br />Property Tax Rates <br />Schedule 6 <br />94 <br />Principal Property Taxpayers <br />Schedule 7 <br />95 <br />Schedule of Property Tax Levies and Collections <br />Schedule 8 <br />96 <br />Water and Sanitary Sewer Charges by Customer <br />Schedule 9 <br />98 <br />Ratios of Outstanding Debt by Type <br />Schedule 10 <br />100 <br />Ratios of General Bonded Debt Outstanding <br />Schedule 11 <br />102 <br />Computation of Direct and Indirect General Obligation Bonded Debt <br />and Legal Debt Margin <br />Schedule 12 <br />104 <br />Legal Debt Margin Information <br />Schedule 13 <br />105 <br />Pledged Revenue Coverage <br />Schedule 14 <br />107 <br />Demographic and Economic Statistics <br />Schedule 15 <br />108 <br />Principal Employers <br />Schedule 16 <br />109 <br />Full -Time Equivalent Employees by Function <br />Schedule 17 <br />110 <br />Operating Indicators by Function/Program <br />Schedule 18 <br />112 <br />Capital Assets Statistics by Function/Program <br />Schedule 19 <br />114 <br />OTHER REPORT SECTION <br />Independent Auditor's Report on Minnesota Legal Compliance <br />115 <br />