Comprehensive Annual Financial Report 2020

More documents

Recommendations

Info

CITY OF RED OAK, TEXAS SCHEDULE OF CHANGES IN TOTAL OPEB LIABILITY AND RELATED RATIOS TEXAS MUNICIPAL RETIREMENT SYSTEM (TMRS) FOR THE YEAR ENDED SEPTEMBER 30, <strong>2020</strong> Measurement year December 31, 2017 2018 2019 Total pension liability Service cost $ 10,313 $ 12,772 $ 12,226 Interest (on the total pension liability) 4,945 5,340 6,072 Difference between expected and actual experience - ( 1,035) ( 2,388) Changes in assumptions 14,611 ( 13,762) 41,224 Benefit payments, including refunds of employee contributions ( 573) ( 639) ( 720) Net change in total pension liability 29,296 2,676 56,414 Total pension liability - beginning 125,953 155,249 157,925 Total pension liability - ending (a) $ 155,249 $ 157,925 $ 214,339 Covered payroll $ 5,634,270 $ 6,386,149 $ 7,191,473 Net pension liability as a percentage of covered payroll 2.755% 2.473% 2.980% 52
COMBINING SCHEDULES
Page 1 and 2:
City of Red Oak, Texas Comprehensiv
Page 3 and 4:
Required Supplementary Information
Page 5 and 6:
THIS PAGE LEFT BLANK INTENTIONALLY
Page 7 and 8:
Page 9 and 10:
THE CITY The City of Red Oak (the
Page 11 and 12:
INDUSTRY During 2020, Compass Datac
Page 13 and 14:
In order to be awarded a Certificat
Page 15 and 16:
Government Finance Officers Associa
Page 18 and 19:
Page 20 and 21:
Page 22 and 23:
Other Matters Required Supplementar
Page 24 and 25:
Both of the government-wide financi
Page 26 and 27:
Changes in Net Position Governmenta
Page 28 and 29: Governmental Activities Business-ty
Page 30 and 31: Capital Projects Capital project fu
Page 32 and 33: THIS PAGE LEFT BLANK INTENTIONALLY
Page 34 and 35: CITY OF RED OAK, TEXAS STATEMENT OF
Page 36 and 37: CITY OF RED OAK, TEXAS BALANCE SHEE
Page 42 and 43: CITY OF RED OAK, TEXAS RECONCILIATI
Page 48 and 49: Governmental fund financial stateme
Page 50 and 51: The costs of normal maintenance and
Page 52 and 53: Committed fund balance includes fun
Page 54 and 55: V. CAPITAL ASSETS Capital asset act
Page 56 and 57: VII. LONG-TERM DEBT Long-term debt
Page 58 and 59: Bonds payable currently outstanding
Page 60 and 61: Revenue Bonds - Governmental Activi
Page 62 and 63: The actuarial assumptions were deve
Page 64 and 65: The City reported $384,378 as defer
Page 66 and 67: OPEB Expense, Deferred Outflows, an
Page 70 and 71: CITY OF RED OAK, TEXAS SCHEDULE OF
Page 82 and 83: CITY OF RED OAK, TEXAS COMBINING BA
Page 90 and 91: CITY OF RED OAK, TEXAS NET POSITION
Page 92 and 93: CITY OF RED OAK, TEXAS CHANGES IN N
Page 94 and 95: CITY OF RED OAK, TEXAS CHANGES IN N
Page 96 and 97: CITY OF RED OAK, TEXAS FUND BALANCE
Page 98 and 99: CITY OF RED OAK, TEXAS CHANGES IN F
Page 100 and 101: CITY OF RED OAK, TEXAS ASSESSED VAL
Page 102 and 103: CITY OF RED OAK, TEXAS DIRECT AND O
Page 106 and 107: CITY OF RED OAK, TEXAS RATIOS OF GE
Page 110 and 111: CITY OF RED OAK, TEXAS RATIOS OF GE
Page 112 and 113: CITY OF RED OAK, TEXAS DIRECT AND O
Page 114 and 115: CITY OF RED OAK, TEXAS PLEDGE-REVEN
Page 118 and 119: CITY OF RED OAK, TEXAS FULL-TIME EQ
Page 120 and 121: CITY OF RED OAK, TEXAS OPERATING IN
Page 126 and 127: Compliance and Other Matters As par
Page 128:
show all

Comprehensive Annual Financial Report 2020

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?