Finance - Annual Audit - 09/30/2020
City of Eagle, Idaho
Year Ended September 30, 2020
Government-Wide Financial Statements
Fund Financial Statements
Government Auditing Standards
Government Auditing Standards,
Required Supplementary Information
Other Information
Government Auditing Standards
Government Auditing Standards,
Government
Auditing Standards
Quest CPAs PLLC
General Fund
Special Revenue Funds
Debt Service Fund
Capital Projects Fund
Water Fund
Governmental Activities:
Business-Type Activities:
Governmental Act.
Business-Type Act.
Plan Description
Pension Benefits
Member and Employer Contributions
Pension Liabilities, Pension Expense (Revenue), and Deferred Outflows of Resources and Deferred Inflows
of Resources Related to Pensions
Actuarial Assumptions
Discount Rate
Sensitivity of the City's proportionate share of the net pension liability to changes in the discount rate
Pension plan fiduciary net position
*Total expenditures (over) under appropriations are:
*Total expenditures (over) under appropriations are:
Government Auditing Standards
Government Auditing Standards
deficiency in internal control
material weakness
significant
deficiency
Government Auditing Standards
Government
Auditing Standards
Quest CPAs PLLC
Government Auditing
Standards
Qualitative Aspects of Accounting Practices
Difficulties Encountered in Performing the Audit
Corrected and Uncorrected Misstatements
Disagreements with Management
Management Representations
Management Consultations with Other Independent Accountants
Other Audit Findings or Issues
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