CITY OF NAPERVILLE, ILLINOIS

CITY OF NAPERVILLE, ILLINOIS

ANNUAL COMPREHENSIVE FINANCIAL REPORT

FOR THE FISCAL YEAR ENDED DECEMBER 31, 2021

CITY OF NAPERVILLE, ILLINOIS ANNUAL COMPREHENSIVE FINANCIAL REPORT For the Year Ended December 31, 2021

Prepared by: The Finance Department

CITY OF NAPERVILLE, ILLINOIS TABLE OF CONTENTS

Page(s)

INTRODUCTORY SECTION

List of Principal Officials..............................................................................................

i

Organization Chart........................................................................................................

ii

Certificate of Achievement for Excellence in Financial Reporting..............................

iii

Transmittal Letter..........................................................................................................

iv-viii

FINANCIAL SECTION

INDEPENDENT AUDITORS' REPORT ....................................................................

1-4

GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS

Management's Discussion and Analysis..................................................................MD&A 1-15

Basic Financial Statements

Government-Wide Financial Statements

Statement of Net Position ...............................................................................

5-6

Statement of Activities ...................................................................................

7-8

Fund Financial Statements

Governmental Funds

Balance Sheet.............................................................................................

9-10

Reconciliation of Fund Balances of Governmental Funds to

the Governmental Activities in the Statement of Net Position................

11

Statement of Revenues, Expenditures, and Changes in Fund Balances ....

12

Reconciliation of the Governmental Funds Statement of Revenues,

Expenditures, and Changes in Fund Balances to the Governmental

Activities in the Statement of Activities ..................................................

13

CITY OF NAPERVILLE, ILLINOIS TABLE OF CONTENTS (Continued)

FINANCIAL SECTION (Continued)

GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS (Continued)

Basic Financial Statements (Continued)

Fund Financial Statements (Continued)

Proprietary Funds

Statement of Net Position ..........................................................................

Statement of Revenues, Expenses, and Changes in Fund Net Position.....

Statement of Cash Flows ...........................................................................

Fiduciary Funds

Statement of Fiduciary Net Position..........................................................

Statement of Changes in Fiduciary Net Position .......................................

Notes to the Financial Statements .......................................................................

Required Supplementary Information

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - General Fund..................................... Notes to Required Supplementary Information - Budgetary Comparison Schedule........................................................................................ Schedule of Employer Contributions

Illinois Municipal Retirement Fund ............................................................... Police Pension Fund ....................................................................................... Firefighters' Pension Fund ............................................................................. Schedule of Changes in the Employer's Net Pension Liability and Related Ratios Illinois Municipal Retirement Fund ............................................................... Police Pension Fund ....................................................................................... Firefighters' Pension Fund ............................................................................. Schedule of Changes in the Employer's Total OPEB Liability and Related Ratios Other Postemployment Benefit Plan .............................................................. Schedule of Investment Returns Police Pension Fund ....................................................................................... Firefighters' Pension Fund .............................................................................

Page(s)

14-15 16

17-18

19 20 21-73

74 75 76 77 78 79-80 81-82 83-84 85 86 87

CITY OF NAPERVILLE, ILLINOIS TABLE OF CONTENTS (Continued)

FINANCIAL SECTION (Continued)

COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES

MAJOR GOVERNMENTAL FUNDS

Detailed Schedules of Revenues - Budget and Actual - General Fund............... Detailed Schedule of Expenditures - Budget and Actual - General Fund........... Schedules of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual -

Debt Service ................................................................................................... Capital Projects ..............................................................................................

NONMAJOR GOVERNMENTAL FUNDS

Combining Balance Sheet ................................................................................... Combining Statement of Revenues, Expenditures, and Changes in Fund Balances..........................................................................

Special Revenue Funds Schedules of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Motor Fuel Tax Fund ................................................................................. Community Development Block Grant Fund............................................ Road and Bridge Fund ............................................................................... Naper Settlement Fund .............................................................................. Foreign Fire Insurance Tax Fund .............................................................. E-911 Surcharge Fund ............................................................................... Food and Beverage Tax Fund.................................................................... Special Service Area #33 - Downtown Maintenance Fund ....................... Test Track Fund ......................................................................................... Water Street TIF Fund ............................................................................... Drug Forfeiture Fund ................................................................................. Special Service Area #25 Fund.................................................................. Special Service Area #31 Fund.................................................................. ETSB Fund ................................................................................................

Debt Service Funds Schedules of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Special Service Area #21 Fund.................................................................. Special Service Area #23 Fund.................................................................. Downtown Parking Fund ...........................................................................

Page(s)

88-90 91-96

97 98

99-101 102-104

105 106 107 108-109 110 111 112 113 114 115 116 117 118 119

120 121 122

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