Annual Comprehensive Financial Report 2021

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Required Supplementary Information Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget (Budget Basis) and Actual – General Fund .............................. 44 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget (Budget Basis) and Actual – Industrial Development Corporation ...................................................................................... 45 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget (Budget Basis) and Actual – Economic Development Corporation ...................................................................................... 46 Schedule of Changes in Net Pension Liability and Related Ratios .................................................................................... 47 – 48 Texas Municipal Retirement System – Schedule of Employer Contributions ........................................................................ 49 – 50 Schedule of Changes in Total OPEB Liability and Related Ratios .................................................................................... 51 Combining Schedules Combining Balance Sheet – Nonmajor Governmental Funds ............................................ 52 – 53 Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Governmental Funds ......................................... 54 – 55 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget (Budget Basis) and Actual – Tourism ........................................ 56 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget (Budget Basis) and Actual – Debt Service ................................. 57 STATISTICAL SECTION Table Net Position by Component .............................................................................. 1 58 – 59 Changes in Net Position ................................................................................... 2 60 – 63 Fund Balances of Governmental Funds .............................................................. 3 64 – 65 Governmental Activities Tax Revenues by Source ............................................... 4 66 – 67 Assessed Value and Actual Value of Taxable Property .......................................... 5 68 – 69 Direct and Overlapping Property Tax Rates ........................................................ 6 70 Principal Property Tax Payers ........................................................................... 7 71 Property Tax Levies and Collections .................................................................. 8 72 Ratios of General Outstanding Debt .................................................................. 9 73 – 75 Ratios of General Bonded Debt ......................................................................... 10 76 – 77 Direct and Overlapping Governmental Activities Debt .......................................... 11 78 Legal Debt Margin Information ......................................................................... 12 79 Pledge-Revenue Coverage ............................................................................... 13 80
Demographic and Economic Statistics ................................................................ 14 81 Principal Employers ......................................................................................... 15 82 Full-time Equivalent City Employees by Function and Program .............................. 16 83 – 84 Operating Indicators by Function/Program ......................................................... 17 85 – 86 Capital Asset Statistics by Function/Program ...................................................... 18 87 COMPLIANCE SECTION 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 Audit Standards ........................... 88 – 89 Summary Schedule of Prior Year Audit Findings ............................................................. 90
Page 1: City of Red Oak, Texas Annual Compr
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Page 10 and 11: THE CITY The City of Red Oak (the
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Page 14 and 15: OTHER INFORMATION Independent Audit
Page 16: CITIZENS City Attorney Robert Hager
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In the fund financial statements, g
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IV. RECEIVABLES The City’s receiv
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Bond Reserve Fund For the Industria
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Annual debt service requirements fo
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A summary of plan provisions for th
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The City’s net pension liability
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Discount Rate The SDBF program is t
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XII. TAX ABATEMENTS The city enters
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CITY OF RED OAK, TEXAS SCHEDULE OF
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CITY OF RED OAK, TEXAS COMBINING BA
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CITY OF RED OAK, TEXAS COMBINING ST
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CITY OF RED OAK, TEXAS NET POSITION
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CITY OF RED OAK, TEXAS CHANGES IN N
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CITY OF RED OAK, TEXAS CHANGES IN N
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CITY OF RED OAK, TEXAS FUND BALANCE
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CITY OF RED OAK, TEXAS CHANGES IN F
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CITY OF RED OAK, TEXAS ASSESSED VAL
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CITY OF RED OAK, TEXAS DIRECT AND O
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CITY OF RED OAK, TEXAS RATIOS OF GE
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CITY OF RED OAK, TEXAS RATIOS OF GE
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CITY OF RED OAK, TEXAS DIRECT AND O
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CITY OF RED OAK, TEXAS PLEDGE-REVEN
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CITY OF RED OAK, TEXAS FULL-TIME EQ
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CITY OF RED OAK, TEXAS OPERATING IN
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CITY OF RED OAK, TEXAS CAPITAL ASSE
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Compliance and Other Matters As par
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