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City of Louisville, Colorado <br />Comprehensive Annual Financial Report <br />For the Year Ended December 31, 2019 <br />Table of Contents <br /> <br /> <br /> Exhibit Page <br /> <br />Introductory Section: <br /> <br /> Letter of Transmittal .................................................................................................... 1 <br /> Certificate of Achievement for Excellence in Financial Reporting ............................... 7 <br /> Organization Charts .................................................................................................... 8 <br /> Directory of City Officials ........................................................................................... 10 <br /> <br />Financial Section: <br /> <br /> Independent Auditors’ Report ................................................................................... 12 <br /> <br /> Management’s Discussion & Analysis ...................................................................... 15 <br /> <br /> Basic Financial Statements <br /> <br /> Statement of Net Position .................................................... 1 ............................. 29 <br /> <br /> Statement of Activities ......................................................... 2 ............................. 30 <br /> <br /> Balance Sheet – Governmental Funds ............................... 3 ............................. 32 <br /> <br /> Reconciliation of the Balance Sheet to the <br /> Statement of Net Position .................................................... 3 ............................. 33 <br /> <br /> Statement of Revenues, Expenditures, <br /> and Changes in Fund Balances – <br /> Governmental Funds ........................................................... 4 ............................. 34 <br /> <br /> Reconciliation of the Statement of Revenues, <br /> Expenditures, and Changes in Fund Balances <br /> of Governmental Funds to the <br /> Statement of Activities ......................................................... 4 ............................. 35 <br /> <br /> Statement of Net Position – Proprietary Funds ................... 5 ............................. 36 <br /> <br /> Statement of Revenues, Expenses, and <br /> Changes in Fund Net Position – Proprietary Funds ............ 6 ............................. 38 <br /> <br /> Statement of Cash Flows – Proprietary Funds .................... 7 ............................. 39