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Includes introductory materials such as the City Manager and Finance Director letters, city officials listing, organizational chart, and an excellence in financial reporting certificate. 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 \nBudget and Actual-General Fund……………………………………………………………………44  \nStatement of Net Position -Proprietary Funds…………………………………………………………………46  \nStatement of Revenues, Expenses, and Changes in  \nNet Position -Proprietary Funds ………………………………………………………………………………48  \nStatement of Cash Flows-Proprietary Funds ……………………………………………………50  \nNotes to the Financial Statements:  \nSummary of Significant Accounting Policies:  \nReporting Entity……………………………………………………………………………………………………53  \nGovernment-wide and Fund Financial Statements……………………………………………54  \nMeasurement Focus, Basis of Accounting,& Financial  \nStatement Presentation……………………………………………………………………………………………54  \nAssets, Liabilities, Deferred Outflows/Inflows of Resources,  \nand Net Position/Fund Balance………………………………………………………………57  \nEstimates and Assumptions……………………………………………………………………………………………63  \nReconciliation of Government-wide and Fund Financial Statements:  \nExplanation of Certain Differences between the Governmental  \nFund Balance Sheet and the Government-wide  \nStatement of Net Position……………………………………………………………………………………63  \nExplanation of Differences between Governmental Fund Operating  \nStatements and the Statement ofActivities………64  \nStewardship,Compliance, and Accountability:  \nBudgetary Information……………………………………………………………………………………………………65  \nCity of Orem, Utah  \nAnnual Comprehensive Financial Report  \nFor the Fiscal Year Ended June 30,2022  \nTable of Contents(continued)  \nPage  \nFINANCIAL SECTION (continued)  \nBasic Financial Statements (continued):  \nNotes to the Financial Statements(continued):  \nDetailed Notes for All Funds:  \nDeposits and Investments …………………………………………………………………………………………………66  \nExternal Investment Pools and Managed Investment Funds……………………71  \nCustomer Deposits …………………………………………………………………………………………………………………74  \nLoans Receivable-CDBG and EDA Loans………………………………………………………74  \nReceivables………………………………………………………………………………………………………………………………………74  \nCapital Assets ……………………………………………………………………………………………………………77  \nInterfund Receivables, Payables, and Transfers…………………………………………80  \nJointly Governed Organizations…………………………………………………………………………80  \nLeases Payable…………………………………………………………………………………………………………82  \nLong-term Debt…………………………………………………………………………………………………………82  \nEquity Classification…………………………………………………………………………………………………………88  \nOther Information:  \nRisk Management………………………………………………………………………………………………………91  \nContingent Li","cbCainhzLcxGpmgJ","https://ap.wps.com/l/cbCainhzLcxGpmgJ","pdf",23209539,203,"English","# Introductory Section\n## City Manager's Letter of Transmittal\n## Finance Director's Letter of Transmittal\n## Listing of City Officials\n## Organizational Chart\n## Certificate of Achievement for Excellence in Financial Reporting\n# Financial Section\n## Report of Independent Certified Public Accountants\n## Management's Discussion and Analysis\n## Basic Financial Statements\n## Notes to the Financial Statements","[{\"question\":\"What fiscal period does the City of Orem annual report cover?\",\"answer\":\"The report covers the fiscal year ended June 30, 2022.\"},{\"question\":\"What are the main components of the report’s introductory section?\",\"answer\":\"It includes the City Manager’s and Finance Director’s letters of transmittal, a listing of city officials, an organizational chart, and a certificate for excellence in financial reporting.\"},{\"question\":\"Which financial statement areas are included in the financial section?\",\"answer\":\"The report includes government-wide statements (net position and activities), fund financial statements (including governmental and proprietary funds), and related note disclosures and supplementary schedules.\"}]","City of Orem - Annual Comprehensive Financial Report - Fiscal Year Ended June 30, 2022 | PDF",512]