Finance Reports

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.

ReportYears posted
Single audit report2025
Federal financial assistance report2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2013
Uniform grant management standards report2018, 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.

SeriesType of issuePrincipal amount
2024Certificates of obligation (combination tax and revenue)See document
2023Certificates of obligation (combination tax and revenue)See document
2023General obligation bonds, taxableSee document
2022Sales tax revenue refunding bonds, taxableSee document
2022Certificates of obligation (combination tax and revenue)See document
2022General obligation pension bonds, taxableSee document
2022Water and wastewater revenue bondsSee document
2021Certificates of obligation (combination tax and revenue)$15,785,000
2020Water and wastewater revenue refunding bonds$2,915,000
2019Combination tax and revenue notes, taxable$4,830,000
2019ACertificates of obligation (combination tax and revenue)$23,740,000
2019BCertificates of obligation (combination tax and revenue), taxable$23,325,000
2018Certificates of obligationSee document
2017Certificates of obligation (combination tax and revenue)$24,830,000
2017AWater and wastewater revenue bonds$1,875,000
2016General obligation refunding bonds$25,245,000
2016Certificates of obligation (combination tax and revenue)$22,920,000
2016Sales tax revenue bonds$4,575,000
2016Water and wastewater revenue refunding and improvement bonds$11,985,000
2015General obligation refunding bonds$7,590,000
2015Certificates of obligation (combination tax and revenue)$19,055,000
2015Sales tax revenue bonds, taxable$118,880,000
2015Water and wastewater revenue refunding bonds$2,825,000
2014Certificates of obligation (combination tax and revenue)$17,765,000
2013AGeneral obligation bonds$1,510,000
2013ACertificates of obligation (combination tax and revenue)$8,125,000
2013General obligation refunding and improvement bonds$7,645,000
2013Certificates of obligation (combination tax and revenue)$7,920,000
2013Sales tax revenue refunding bonds$7,520,000
2013Water and wastewater revenue refunding bonds$9,550,000
2012General obligation refunding bonds$5,955,000
2011AGeneral obligation refunding and improvement bonds$20,480,000
2011ACertificates of obligation (combination tax and revenue)$5,050,000
2011AWater and wastewater revenue refunding bonds$7,495,000
2011General obligation refunding and improvement bonds$10,150,000
2011Certificates of obligation (combination tax and revenue)$4,285,000
2011Water and wastewater revenue refunding bonds$6,080,000
2010General obligation bonds$3,725,000
2010Certificates of obligation (combination tax and revenue)$1,325,000
2008General obligation bonds$6,110,000
2008ACertificates of obligation (combination tax and revenue)$18,130,000
2008Water 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 yearGeneral obligation tablesWater and wastewater systemSales tax revenue tablesOther tables
2020–YesYesCertificates of obligation; Larkspur Commons sales tax debt
2019–YesYesCertificates of obligation; The Crestline sales tax debt; Regional Water Authority bond tables
2018YesYesYesLarkspur Commons sales tax debt
2017YesYesYesLarkspur Commons sales tax debt
2016Yes–––
2015YesYesYes–
2014Yes–Yes–
2013YesYesYes–
2012YesYesYes–
2011YesYesYes–
2010YesYesYes–
2009YesYesYes–
2008YesYesYes–
2007YesYesYes–

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