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1 1171 1 112_ <br />Table of Contents <br />For the fiscal year ended June 30, 2021 <br />Independent Auditor's Reoort-----------------------------.. <br />1 <br />Management's Discussion and Analysis ......................................................................... <br />4 <br />Basic Financial Statements: <br />Government -wide Financial Statements: <br />72 <br />Statement ofNet PooiUon------------------------------. <br />17 <br />BtaternentofActivitios-------------------------------- <br />18 <br />Fund Financial Statements: <br />BalanceSheet ................................................ -------------------- <br />2O <br />���|�on��G����|Funds �|an�8h��� <br />GtatenlentofNetPositon----------------------------.. <br />21 <br />Statement of Revenues. Expenditures,and Changes inFund Balances <br />77 <br />GovernmentalFunds .............................................................................................. <br />22 <br />Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, <br />78 <br />and Changes inFund Balances tothe Government -Wide Statement <br />78 <br />ofActivities ...—..----..--....................—......—........--...—.---..---...—.. <br />23 <br />Fiduciary Funds Financial Statements: <br />81 <br />StaternentofFiduoiaryNetPoohdon------------------------.. <br />25 <br />Budgets and Budgetary Acoounting--------------------------.. <br />70 <br />BudoetoryCornpahsonBohedu|eGenera|Fund-------------------- <br />71 <br />Budgetary Comparison [}isthotwideAssessment District <br />Special Revenue Fund ........................................................... .. ........ <br />'a|RevenueFund---------------------------- <br />72 <br />Budgetary Comparison Schedule Dos Viertos Assessment District <br />SpecialRevenue Fund ................................................................................................. <br />73 <br />Budgetary Comparison Schedule Rancho Conejo AoaessrnentDistriot <br />SpecialRevenue Fund ................................................................................................. <br />74 <br />Schedule ofChanges inthe Net Pension Liability and Related Ratio, <br />Co|PERSPlan — Last 1OYears ---------------------------.. <br />75 <br />Schedule VfContributions Ce|PERGPlan — Last 1DYears ............................................ <br />77 <br />Schedule of Changes inthe Net Pension Liability and Related Ratios, <br />Retirement Enhancement Plan — Last 1OYears ............................ <br />78 <br />Schedule of Contributions, Retirement Enhancement Fqan— Last 10 Years ------ <br />78 <br />Schedule of Changes in the Net OPEBLiabi\ity and Related Ratios — Last 1OYears .... <br />80 <br />Schedule ofDPEBPlan Contributions — Last 1OYears ................................................. <br />81 <br />CornbiningStatenlentofFiduoioryNetPooition--------------------. 84 <br />