CITY OF SPRINGFIELD, ILLINOIS
CITY OF SPRINGFIELD, ILLINOIS
COMPREHENSIVE ANNUAL FINANCIAL REPORT YEAR ENDED FEBRUARY 28, 2017
Prepared by: Office of Budget and Management William D. McCarty II
Director Office of Budget and Management
CITY OF SPRINGFIELD, ILLINOIS TABLE OF CONTENTS
INTRODUCTORY SECTION Transmittal Letter Certificate of Achievement For Excellence in Financial Reporting Addendum to Transmittal Letter (Principal Officials, Organizational Chart, Department Functions)
i ? v vi
vii ? xxiv
FINANCIAL SECTION
Independent Auditor's Report
1 ? 3
Management's Discussion and Analysis
MDA - 1 ? 16
Basic Financial Statements:
Government-Wide Financial Statements:
Statement of Net Position
Statement 1
4 ? 5
Statement of Activities
Statement 2
6 ? 7
Fund Financial Statements:
Government Funds:
Balance Sheet
Statement 3
8
Reconciliation of Total Governmental Fund Balances to the
Net Position of Governmental Activities
Statement 4
9
Statement of Revenues, Expenditures, and Changes in Fund
Balances
Statement 5
10
Reconciliation of the Governmental Funds Statement of
Revenues, Expenditures and Changes in Fund Balances to
the Governmental Activities in the Statement of Activities Statement 6
11
Proprietary Funds:
Statement of Net Position
Statement 7
12 ? 13
Statement of Revenues, Expenses and Changes in Net
Position
Statement 8
14
Statement of Cash Flows
Statement 9
15 ? 16
Fiduciary Funds:
Statement of Fiduciary Net Position
Statement 10
17
Statement of Changes in Fiduciary Net Position
Statement 11
18
Notes to Financial Statements
19 ? 87
Required Supplementary Information:
Schedule of Revenues, Expenditures and Changes in Fund Balance ?
Budget and Actual ? General Fund
Exhibit 1
88 ? 90
Schedule of Funding Progress:
Exhibit 2
Retiree Health Plan
91
Schedule of Employer Contributions:
Exhibit 3
Illinois Municipal Retirement Fund (Regular)
92
Illinois Municipal Retirement Fund (SLEP)
93
Police Pension Plan
94
Firefighters' Pension Plan
95
Retiree Health Plan
96
Schedule of Changes in the Employer's Net Pension Liability
and Related Ratios
Exhibit 4
Illinois Municipal Retirement Plan (Regular)
97
Illinois Municipal Retirement Plan (SLEP)
98
Police Pension Plan
99
CITY OF SPRINGFIELD, ILLINOIS TABLE OF CONTENTS
Firefighters' Pension Plan
Schedule of Investment Returns
Exhibit 5
Notes to Required Supplementary Information
Combining and Individual Fund Statements and Schedules:
Major Governmental Funds:
General Fund:
Combining Balance Sheet ? By Subfund
Exhibit 6
Combining Schedule of Revenues, Expenditures and Changes in
Fund Balances ? By Subfund
Exhibit 7
Schedule of Revenues, Expenditures and Changes in
Fund Balances ? Budget and Actual - Lincoln Library
Fund ? General Fund Subfund
Exhibit 8
Schedule of Revenues, Expenditures, and Changes in Fund
Balances ? Budget and Actual ? Capital Improvements Fund Exhibit 9
Nonmajor Governmental Funds:
Combining Balance Sheet
Exhibit 10
Combining Statement of Revenues, Expenditures and Changes
in Fund Balances
Exhibit 11
Schedules of Revenues, Expenditures and Changes in Fund
Balance ? Budget and Actual:
Convention and Visitors Fund
Exhibit 12
Motor Fuel Tax Fund
Exhibit 13
Community Development Block Grant Fund
Exhibit 14
Community Development Block Grant Home
Program Fund
Exhibit 15
Special Allocation Project Account Fund (Downtown TIF) Exhibit 16
State Drug Profit Forfeiture Fund
Exhibit 17
Police Evidence Fund
Exhibit 18
Federal Drug Profit Forfeiture Fund
Exhibit 19
Police Law Enforcement Block Grant Fund
Exhibit 20
Madison Park Place TIF Project Fund
Exhibit 21
Police Laboratory Fund
Exhibit 22
Illinois Housing
Exhibit 23
Enos Park TIF Project Fund
Exhibit 24
Recycling Fee Fund
Exhibit 25
Northeast TIF Project Fund
Exhibit 26
Jefferson Crossing TIF Fund
Exhibit 27
MacArthur TIF
Exhibit 28
Dirksen Parkway Redevelopment TIF
Exhibit 29
Special Assessments Fund
Exhibit 30
1996 Capital Improvement Fund
Exhibit 31
TIF South Grand Pointe Project Fund
Exhibit 32
South Central Business District
Exhibit 33
Capital Equipment Fund
Exhibit 34
100 101 102 ? 103
104
105
106
107
108 ? 113
114 ? 119
120 121 122
123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142
CITY OF SPRINGFIELD, ILLINOIS TABLE OF CONTENTS (Continued)
Nonmajor Enterprise Funds:
Combining Statement of Net Position
Exhibit 35
Combining Statement of Revenues, Expenses and Changes
in Net Position
Exhibit 36
Combining Statement of Cash Flows
Exhibit 37
Oak Ridge Cemetery Fund:
Combining Schedule of Net Position ? By Sub-Fund
Exhibit 38
Combining Schedule of Revenues, Expenses and Changes
In Net Position ? By Sub-Fund
Exhibit 39
Combining Schedule of Cash Flows ? By Sub-Fund
Exhibit 40
Schedules of Revenues and Expenses ? Budget
(NonGAAP Basis) and Actual:
Oak Ridge Cemetery Fund
Exhibit 41
Sewer Fund
Exhibit 42
Motor Vehicle Parking System Fund
Exhibit 43
Internal Service Funds:
Combining Statement of Net Position
Exhibit 44
Combining Statement of Revenues, Expenses and Changes
in Net Position
Exhibit 45
Combining Statement of Cash Flows
Exhibit 46
Schedules of Revenues, Expenditures and Changes in
Net Position ? Budget and Actual:
Support Services Revolving Fund
Exhibit 47
Unemployment Compensation Escrow Fund
Exhibit 48
Self Insurance Fund
Exhibit 49
Trust and Agency Funds:
Combining Statement of Plan Net Position ?
Pension Trust Funds
Exhibit 50
Combining Statement of Changes in Net Position ?
Pension Trust Funds
Exhibit 51
Combining Statement of Assets and Liabilities ?
Agency Funds
Exhibit 52
Combining Statement of Changes in Assets and Liabilities Exhibit 53
Capital Assets Used in the Operation of Governmental Funds:
Schedule by Source
Exhibit 54
Schedule of Changes by Function and Activity
Exhibit 55
Schedule by Function and Activity
Exhibit 56
Supplemental Data:
Schedule of Expenditures ? Budget and Actual ?
General Fund
Exhibit 57
Schedules of Revenues and Expenses ? Budget and Actual:
Electric Light and Power Fund
Exhibit 58
Water Fund
Exhibit 59
Schedule of Cash Receipts and Disbursements ? Restricted
Accounts Required by Revenue Bond Ordinance:
Electric Light and Power Fund
Exhibit 60
Water Fund
Exhibit 61
143
144 145 ? 146
147
148 149
150 151 152
153
154 155
156 157 158
159
160
161 162
163 164 165
166 ? 173
174 175
176 177
CITY OF SPRINGFIELD, ILLINOIS TABLE OF CONTENTS (Continued)
STATISTICAL SECTION (UNAUDITED)
Table of Contents Financial Trends:
Net Position by Component Changes in Net Position Fund Balances ? Governmental Funds Changes in Fund Balances ? Governmental Funds Revenue Capacity: Revenue by Source ? Governmental Funds Significant Own Source Revenue Assessed Value and Actual Value of Taxable Property Direct and Overlapping Tax Rates Property Tax Levies ? Direct and Overlapping Principal Property Tax Payers Taxable Sales by Category Property Tax Payment Calendar Debt Capacity: Ratios of Outstanding Debt by Type General Bonded Debt Capacity and Ratios Direct and Overlapping Governmental Activities Debt Pledged Revenue Coverage Demographic and Economic Information: Demographic and Economic Statistics Principal Employers Operating Information: Full-Time Equivalent City Employees by City Agency Operating Indicators by Agency Capital Assets Statistics by Agency
178
Schedule A-1 Schedule A-2 Schedule A-3 Schedule A-4
179 180 ? 182
183 184
Schedule B-1
185
Schedule B-2
186
Schedule B-3
187
Schedule B-4
188
Schedule B-5
189
Schedule B-6
190
Schedule B-7
191
Schedule B-8
192
Schedule C-1 Schedule C-2 Schedule C-3 Schedule C-4
193 194 195 196 ? 198
Schedule D-1
199
Schedule D-2
200
Schedule E-1
201
Schedule E-2
202
Schedule E-3
203
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