WS - D - Tiffin FS - FY 2023

City of Tiffin Table of Content Officials 1 Independent Auditor's Report 2 Basic Financial Statements Government-wide Financial Statement Cash Basis Statement of Activities and Net Position 6 Governmental Funds Financial Statement Statement of Cash Receipts, Disbursements and Changes in Cash Fund Balances – Governmental Funds 10 Proprietary Fund Financial Statements Statement of Cash Receipts, Disbursements, and Changes in Cash Balances Proprietary Funds 14 Notes to Basic Financial Statements 15 Other Information Budgetary Comparison Schedule of Receipts, Disbursements, and Changes in Balances - Budget and Actual (Cash Basis) – All Governmental Funds and Proprietary Funds 28 Notes to Other Information – Budgetary Reporting 30 Schedule of the City's Proportionate Share of the Net Pension Liability Iowa Public Employee's Retirement System 31 Schedule of the Primary Government's Contributions Iowa Public Employees' Retirement System 32 Notes to Other Information – Pension Liability 33 Supplementary Information Schedule of Indebtedness – Schedule 1 36 Bond and Note Maturities – Schedule 2 38 Schedule of Receipts by Source and Disbursements by Function – All Governmental Funds – Schedule 3 40 Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Basic Financial Statements Performed in Accordance with Government Auditing Standards 41 Schedule of Findings and Responses 43