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CITY OF LA PORTE, TEXAS <br />TABLE OF CONTENTS <br /> <br /> <br /> Exhibit Page <br />/ Table <br />Introductory Section <br />Letter of Transmittal i <br />GFOA Certificate of Achievement vii <br />Organizational Chart viii <br />List of Principal Officials ix <br />Financial Section <br />Report of Independent Auditors 1 <br />ManagementÓs Discussion and Analysis 7 <br />Basic Financial Statements: <br />Government-Wide Financial Statements: <br />Statement of Net Position A-1 19 <br />Statement of Activities A-2 20 <br />Fund Financial Statements: <br />Balance Sheet - Governmental Funds A-3 22 <br />Reconciliation of the Governmental Funds Balance Sheet to the Statement <br />of Net Position A-4 25 <br />Statement of Revenues, Expenditures, and Changes in Fund Balance - <br />Governmental Funds A-5 26 <br />Reconciliation of the Statement of Revenues, Expenditures, and Changes in <br />Fund Balances of Governmental Funds to the Statement of Activities A-6 28 <br />Statement of Net Position - Proprietary Funds A-7 29 <br />Statement of Revenues, Expenses and Changes in Fund Net Position - <br />Proprietary Funds A-8 31 <br />Statement of Cash Flows - Proprietary Funds A-9 32 <br />Notes to the Financial Statements A-10 35 <br />Required Supplementary Information: <br />General Fund - Schedule of Revenues, Expenditures, and Changes in Fund <br />Balance - Budget and Actual B-1 80 <br />La Porte Redevelopment Authority Î Budget and Actual B-2 81 <br />Notes to Required Supplementary Information B-3 82 <br />Schedule of Changes in Net Pension Liability and Related Ratios B-5 83 <br />Schedule of TMRS Contributions B-5 84 <br />Schedule of Proportionate Share of the TESRS B-6 85 <br />Schedule of CityÓs Contributions B-7 85 <br />Schedule of Changes in the Total OPEB Liability and Related Ratios Î <br />Retiree Health Care Plan B-8 86 <br />Schedule of Changes in the Total OPEB Liability and Related Ratios Î TMRS <br />Supplemental Death Benefits Fund B-9 86 <br />Combining and Individual Fund Statements and Schedules: <br />Combining Statements - Non-major Governmental Funds: <br />Combining Balance Sheet C-1 92 <br />Combining Statement of Revenues, Expenditures and Changes in Fund <br />Balance C-2 96 <br />Debt Service Fund C-3 100 <br />Draft 3-12-21 <br />Fiscal Year 2020 Annual Report <br /> <br />