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Financial Reports

Consolidated Annual Financial Report is an annual report that includes three major sections: introductory, financial, and statistical.  The introductory section furnishes general information on the government’s structure, services, and environment.  The financial section contains all basic financial statements and required supplementary information, as well as information on all individual funds and discreetly presented component units not reported separately in the basic financial statements.  The statistical section provides trend data and nonfinancial data useful in interpreting the basic financial statements and is especially important for evaluating economic condition.

Popular Annual Financial Report (PAFR) is issued annually and is presented to increase the community’s awareness of the financial operations of our city. The PAFR is produced according to standards established by the Government Finance Officers Association of the United States and Canada (GFOA). The report provides a concise analysis of the sources and uses of city revenues as well as trends in the local economy. The information contained in this report is derived from the City’s corresponding Comprehensive Annual Financial Report (AFR)

Single Audit Report is performed annually to provide assurance to the US federal government as to the management and use of such funds by recipients. 

Debt Obligations - General obligation bonds are issued with the belief that a municipality will be able to repay its debt obligation through taxation.  The State of Missouri permits a city, by vote of two-thirds of the voting electorate, to incur GO indebtedness not to exceed 20% of the assessed valuation of taxable property.