The audit report should contain the following information: A. Table of Contents B. Listing of City Officials C. Independent Auditor’s Report D. Management’s Discussion and Analysis E. Basic Financial Statements: 1. Government Wide – Statement of Activities and Net Position – Cash basis 2. Governmental Fund – Statement of Cash Receipts, Disbursements and Changes in Cash Balances 3. Proprietary Fund - Statement of Cash Receipts, Disbursements and Changes in Cash Balances 4. Notes to Financial Statements F. Supplementary Information: 1. Budgetary Comparison Schedule of Receipts, Disbursements and Changes in Balances – Budget and Actual (Cash Basis) – All Governmental Funds, Proprietary Fund and Component Unit 2. Notes to Required Supplementary Information – Budget Reporting 3. Schedule of the City’s Proportionate Share of the Net Pension Liability 4. Schedule of the City Contributions 5. Notes to the Other Information – Pension Liability G. Other Supplementary Information: 1. Schedule of Cash Receipts, Disbursements and Changes in Cash Balances – Non-major Governmental Funds 2. Schedule of Receipts by Source and Disbursements by Function-All Governmental Funds H. Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards. I. Schedule of Findings
