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City of Louisville, Colorado <br />Annual Comprehensive Financial Report <br />For the Year Ended December 31, 2022 <br />Table of Contents <br />Exhibit Page <br />Introductory Section: <br />Letterof Transmittal.................................................................................................... 1 <br />Certificate of Achievement for Excellence in Financial Reporting ............................... 6 <br />OrganizationCharts.................................................................................................... 7 <br />Directory of City Officials............................................................................................. 9 <br />Financial Section: <br />Independent Auditors' Report................................................................................... 12 <br />Management's Discussion & Analysis...................................................................... 17 <br />Basic Financial Statements <br />Statement of Net Position....................................................1 ............................. 29 <br />Statement of Activities.........................................................2 ............................. 30 <br />Balance Sheet — Governmental Funds...............................3 ............................. 32 <br />Reconciliation of the Balance Sheet to the <br />Statement of Net Position....................................................3 ............................. 33 <br />Statement of Revenues, Expenditures, <br />and Changes in Fund Balances — <br />GovernmentalFunds...........................................................4.............................34 <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 />Statement of Net Position — Proprietary Funds...................5 .............................36 <br />Statement of Revenues, Expenses, and <br />Changes in Fund Net Position — Proprietary Funds ............ 6 .............................38 <br />Statement of Cash Flows — Proprietary Funds....................7 ............................. 39 <br />