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CITY OF HUGO, MINNESOTA <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />For the Fiscal Year Ended December 31, 2016 <br />TABLE OF CONTENTS <br />REFERENCE PAGE <br />INTRODUCTORY SECTION <br />Letter of Transmittal <br />GFOA Certificate of Achievement <br />Elected and Appointed Officials <br />Organizational Chart <br />FINANCIAL SECTION <br />Independent Auditor's Report <br />Management's Discussion and Analysis <br />Basic Financial Statements <br />Government -wide Financial Statements <br />Statement of Net Position <br />Statement of Activities <br />Fund Financial Statements <br />Balance Sheet - Governmental Funds <br />Reconciliation of Net Position in the Government -wide <br />Financial Statements and Fund Balances in the Fund <br />Basis Financial Statements <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances - Governmental Funds <br />Reconciliation of Statement of Revenues, Expenditures, <br />and Changes in Fund Balances of Governmental Funds <br />to the Statement of Activities <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances - Budget and Actual - General Fund <br />Statement of Net Position - Proprietary Fund <br />Statement of Revenues, Expenses, and Changes in Fund <br />Net Position - Proprietary Fund <br />Statement of Cash Flows - Proprietary Fund <br />Notes to Financial Statements <br />Required Supplementary Information <br />Schedule of City Contributions <br />General Employees Retirement Plan <br />Schedule of Proportionate Share of Net Pension Liability <br />General Employees Retirement Plan <br />City of Hugo Firefighter's Relief Association <br />Schedule of Funding Progress for the Fire Relief Association <br />Schedule of Employer Contributions for the Fire Relief Association <br />Combining and Individual Nonmajor Fund Financial Statements and Schedules <br />Combining Balance Sheet - Nonmajor Governmental Funds <br />Combining Statement of Revenues, Expenditures, and <br />Changes in Fund Balances - Nonmajor Governmental Funds <br />Schedule of Revenues, Expenditures, and Changes in <br />Fund Balances - Budget and Actual - Special Park Fund <br />Schedule of Revenues, Expenditures, and Changes in <br />Fund Balances - Budget and Actual -Firefighter's Relief Fund <br />v <br />vi <br />vii <br />15 <br />16 <br />18 <br />19 <br />20 <br />21 <br />22 <br />27 <br />28 <br />29 <br />30 <br />68 <br />68 <br />69 <br />69 <br />70 <br />71 <br />72 <br />73 <br />