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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 />(Continued) <br />Page <br />Financial Section: (Continued) <br />Budgetary Comparison Schedule — <br />Technology Management Fund........................................................................ 106 <br />Budgetary Comparison Schedule — <br />Fleet Management Fund.................................................................................. 107 <br />Statistical Section: Schedule Page <br />FinancialTrends...................................................................... 1-4 .......................... 112 <br />RevenueCapacity.................................................................. 5-12 ......................... 122 <br />DebtCapacity........................................................................ 13-16........................ 132 <br />Demographics....................................................................... 17-19........................ 139 <br />Operating Information.......................................................... 20-21........................ 142 <br />Compliance Section: Page <br />Single Audit Reports: <br />Independent Auditor's Report on Internal Control over Financial Reporting and <br />on Compliance and Other Matters Based on an Audit of Financial Statements <br />Performed in Accordance with Government Auditing Standards ..................... 148 <br />Independent Auditor's Report on Compliance for the Major Program; <br />Report on Internal Control Over Compliance; and the Report on the Schedule of <br />Expenditures of Federal Awards Required by the Uniform Guidance .............. 150 <br />Schedule of Expenditures of Federal Awards ................................................... 153 <br />Notes to the Schedule of Expenditures of Federal Awards ............................... 154 <br />Schedule of Findings and Questioned Costs .................................................... 155 <br />Management's Response to Auditor Findings ................................................... 159 <br />Local Highway Finance Report............................................................................... 163 <br />