Fredville's Finance team is committed to openness and posts its newest reports and policies on this page as soon as they are ready.
Current Policies and Reports
- Financial Management Policies, adopted August 5, 2025 (PDF)
- Investment Policy for 2026 (PDF)
- Annual Comprehensive Financial Report for fiscal year 2025 (PDF)
Annual Comprehensive Financial Report
The city's fiscal year closes on September 30. Each annual report below is posted as a PDF and covers the twelve months ending on that date. The reports include audited financial statements, notes and statistical tables describing the city's finances.
- Fiscal year 2025 (closed Sept. 30, 2025)
- Fiscal year 2024 (closed Sept. 30, 2024)
- Fiscal year 2023 (closed Sept. 30, 2023)
- Fiscal year 2022 (closed Sept. 30, 2022)
- Fiscal year 2021 (closed Sept. 30, 2021)
- Fiscal year 2020 (closed Sept. 30, 2020)
- Fiscal year 2019 (closed Sept. 30, 2019)
- Fiscal year 2018 (closed Sept. 30, 2018)
- Fiscal year 2017 (closed Sept. 30, 2017)
- Fiscal year 2016 (closed Sept. 30, 2016)
- Fiscal year 2015 (closed Sept. 30, 2015)
- Fiscal year 2014 (closed Sept. 30, 2014)
- Fiscal year 2013 (closed Sept. 30, 2013)
- Fiscal year 2012 (closed Sept. 30, 2012)
- Fiscal year 2011 (closed Sept. 30, 2011)
- Fiscal year 2010 (closed Sept. 30, 2010)
- Fiscal year 2009 (closed Sept. 30, 2009)
- Fiscal year 2008 (closed Sept. 30, 2008)
- Fiscal year 2007 (closed Sept. 30, 2007)
- Fiscal year 2006 (closed Sept. 30, 2006)
- Fiscal year 2005 (closed Sept. 30, 2005)
- Fiscal year 2004 (closed Sept. 30, 2004)
Grant Reports
Reports on the federal and state grant funds the city receives are listed by type. Each one is available as a PDF.
| Report | Years posted |
|---|---|
| Single audit report | 2025 |
| Federal financial assistance report | 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2013 |
| Uniform grant management standards report | 2018, 2017, 2016, 2013 |
Independent Registered Municipal Advisor (IRMA)
The city's IRMA letter has been in effect since October 1, 2018, and is available as a PDF.
Certificate of Investment Policy
The 2019 certificate of investment policy (PDF) remained valid through June 30, 2021.
G-10 Annual Disclosure
Yearly disclosures made under municipal securities Rule G-10 are posted for 2020, 2019 and 2018.
Rule G-42 Disclosures
Under Municipal Securities Rulemaking Board Rule G-42, the city publishes the following documents about its municipal advisor:
- Letter from the municipal advisor (PDF)
- Regulatory disclosure about the municipal advisory agreement (PDF)
- Updated 2020 regulatory disclosure about the advisory agreement (PDF)
Debt Obligation Summaries (HB 1378)
State House Bill 1378 calls for local governments to publish a summary of their debt obligations. The city's HB 1378 debt reports are kept on a separate page.
Official Statements
Official statements for past bond and certificate sales are large PDF files. The table lists each issue by series, with the original principal amount where one is shown. Some of these documents are many megabytes in size, so allow extra time for them to download.
| Series | Type of issue | Principal amount |
|---|---|---|
| 2024 | Certificates of obligation (combination tax and revenue) | See document |
| 2023 | Certificates of obligation (combination tax and revenue) | See document |
| 2023 | General obligation bonds, taxable | See document |
| 2022 | Sales tax revenue refunding bonds, taxable | See document |
| 2022 | Certificates of obligation (combination tax and revenue) | See document |
| 2022 | General obligation pension bonds, taxable | See document |
| 2022 | Water and wastewater revenue bonds | See document |
| 2021 | Certificates of obligation (combination tax and revenue) | $15,785,000 |
| 2020 | Water and wastewater revenue refunding bonds | $2,915,000 |
| 2019 | Combination tax and revenue notes, taxable | $4,830,000 |
| 2019A | Certificates of obligation (combination tax and revenue) | $23,740,000 |
| 2019B | Certificates of obligation (combination tax and revenue), taxable | $23,325,000 |
| 2018 | Certificates of obligation | See document |
| 2017 | Certificates of obligation (combination tax and revenue) | $24,830,000 |
| 2017A | Water and wastewater revenue bonds | $1,875,000 |
| 2016 | General obligation refunding bonds | $25,245,000 |
| 2016 | Certificates of obligation (combination tax and revenue) | $22,920,000 |
| 2016 | Sales tax revenue bonds | $4,575,000 |
| 2016 | Water and wastewater revenue refunding and improvement bonds | $11,985,000 |
| 2015 | General obligation refunding bonds | $7,590,000 |
| 2015 | Certificates of obligation (combination tax and revenue) | $19,055,000 |
| 2015 | Sales tax revenue bonds, taxable | $118,880,000 |
| 2015 | Water and wastewater revenue refunding bonds | $2,825,000 |
| 2014 | Certificates of obligation (combination tax and revenue) | $17,765,000 |
| 2013A | General obligation bonds | $1,510,000 |
| 2013A | Certificates of obligation (combination tax and revenue) | $8,125,000 |
| 2013 | General obligation refunding and improvement bonds | $7,645,000 |
| 2013 | Certificates of obligation (combination tax and revenue) | $7,920,000 |
| 2013 | Sales tax revenue refunding bonds | $7,520,000 |
| 2013 | Water and wastewater revenue refunding bonds | $9,550,000 |
| 2012 | General obligation refunding bonds | $5,955,000 |
| 2011A | General obligation refunding and improvement bonds | $20,480,000 |
| 2011A | Certificates of obligation (combination tax and revenue) | $5,050,000 |
| 2011A | Water and wastewater revenue refunding bonds | $7,495,000 |
| 2011 | General obligation refunding and improvement bonds | $10,150,000 |
| 2011 | Certificates of obligation (combination tax and revenue) | $4,285,000 |
| 2011 | Water and wastewater revenue refunding bonds | $6,080,000 |
| 2010 | General obligation bonds | $3,725,000 |
| 2010 | Certificates of obligation (combination tax and revenue) | $1,325,000 |
| 2008 | General obligation bonds | $6,110,000 |
| 2008A | Certificates of obligation (combination tax and revenue) | $18,130,000 |
| 2008 | Water and wastewater revenue bonds | $3,360,000 |
Continuing Disclosure Reports (SEC Rule 15c2-12)
Each year the city files continuing disclosure tables required under federal securities rule 15c2-12. The table shows which sets were filed for each fiscal year from 2007 through 2020. A "Yes" means that set of tables was posted for the year, and a dash means it was not.
| Fiscal year | General obligation tables | Water and wastewater system | Sales tax revenue tables | Other tables |
|---|---|---|---|---|
| 2020 | – | Yes | Yes | Certificates of obligation; Larkspur Commons sales tax debt |
| 2019 | – | Yes | Yes | Certificates of obligation; The Crestline sales tax debt; Regional Water Authority bond tables |
| 2018 | Yes | Yes | Yes | Larkspur Commons sales tax debt |
| 2017 | Yes | Yes | Yes | Larkspur Commons sales tax debt |
| 2016 | Yes | – | – | – |
| 2015 | Yes | Yes | Yes | – |
| 2014 | Yes | – | Yes | – |
| 2013 | Yes | Yes | Yes | – |
| 2012 | Yes | Yes | Yes | – |
| 2011 | Yes | Yes | Yes | – |
| 2010 | Yes | Yes | Yes | – |
| 2009 | Yes | Yes | Yes | – |
| 2008 | Yes | Yes | Yes | – |
| 2007 | Yes | Yes | Yes | – |
Fredville is a demonstration city built by Talk to Fred. Names, numbers and details on this page are sample content.