PDF Comprehensive Annual Financial Report

COUNTY OF CALDWELL

NORTH CAROLINA

COMPREHENSIVE ANNUAL FINANCIAL REPORT

FOR THE YEAR ENDED JUNE 30, 2018

CALDWELL COUNTY, NORTH CAROLINA

Comprehensive Annual Financial Report For the Year Ended June 30, 2018

Prepared by Finance Department

CALDWELL COUNTY, NORTH CAROLINA

COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2018

TABLE OF CONTENTS

Exhibit

A B C D E F G

Introductory Section:

Letter of Transmittal

GFOA Certificate of Achievement for Excellence in Financial Reporting

Organizational Chart

List of Principal Officials

Financial Section: Independent Auditor's Report

Management's Discussion and Analysis

Basic Financial Statements:

Government-Wide Financial Statements: Statement of Net Position

Statement of Activities

Fund Financial Statements: Balance Sheet - Governmental Funds

Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds

Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds to the Statement of Activities

General Fund - Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual

Statement of Net Position - Proprietary Fund

Page i-v vi vii viii 1-3 4-12

13 14-15

16 17

18 19-20

21

CALDWELL COUNTY, NORTH CAROLINA

COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2018

TABLE OF CONTENTS

Exhibit

H

Statement of Revenues, Expenses, and Changes in

Fund Net Position - Proprietary Fund

I

Statement of Cash Flows - Proprietary Fund

J

Statement of Fiduciary Net Position - Fiduciary Fund

Notes to the Financial Statements

Schedule A-1

Required Supplemental Financial Data: Other Post-Employment Benefits - Schedule of Changes in the Total OPEB Liability and Related Ratios

A-2

Law Enforcement Officers' Special Separation Allowance -

Schedule of Changes in Total Pension Liability

A-3

Law Enforcement Officers' Special Separation Allowance -

Schedule of Total Pension Liability as a Percentage of Covered Payroll

A-4

Local Government Employees' Retirement System

Proportionate Share of Net Pension Liability (Asset)

Last Five Fiscal Years

A-5

Local Government Employees' Retirement System

Contributions - Last Five Fiscal Years

A-6

Register of Deeds' Supplemental Pension Fund

Proportionate Share of Net Pension Liability (Asset)

Last Five Fiscal Years

A-7

Register of Deeds' Supplemental Pension Fund

Contributions - Last Five Fiscal Years

Supplementary Information:

Major Funds:

B-1

General Fund -

Schedule of Revenues, Expenditures, and

Changes in Fund Balance - Budget and Actual

Page 22 23 24

25-70

71 72 73 74 75

76 77

78-90

CALDWELL COUNTY, NORTH CAROLINA

COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2018

TABLE OF CONTENTS

Schedule Supplementary Information (continued):

Major Funds (continued):

B-2

Public Schools Capital Project Fund - Major Fund

Schedule of Revenues and Expenditures -

Budget and Actual

B-3

Sales Tax Reinvestment Fund - Major Fund

Schedule of Revenues, Expenditures, and Changes

in Fund Balance - Budget and Actual

Nonmajor Governmental Funds:

C-1

Combining Balance Sheet

C-2

Combining Statement of Revenues, Expenditures,

and Changes in Fund Balances

Nonmajor Special Revenue Funds:

D-1

Combining Balance Sheet

D-2

Combining Statement of Revenues, Expenditures,

and Changes in Fund Balances

D-3

Fire Districts Fund -

Schedule of Revenues, Expenditures, and Changes

in Fund Balance - Budget and Actual

D-4

Rescue Fund -

Schedule of Revenues, Expenditures, and Changes

in Fund Balance - Budget and Actual

D-5

Emergency Telephone System Fund -

Schedule of Revenues, Expenditures, and Changes

in Fund Balance - Budget and Actual

Nonmajor Capital Project Funds:

E-1

Combining Balance Sheet

Page

91 92 93 94 95 96 97 98 99 100

CALDWELL COUNTY, NORTH CAROLINA

COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2018

TABLE OF CONTENTS

Schedule E-2

Nonmajor Capital Project Funds (continued): Combining Statement of Revenues, Expenditures, and Changes in Fund Balances

E-3

Schools Capital Project Fund - Sales Tax

Schedule of Revenues, Expenditures, and Changes

in Fund Balance - Budget and Actual

E-4

General Capital Project Fund -

Schedule of Revenues and Expenditures - Budget and Actual

Enterprise Fund:

F-1

Water Fund -

Schedule of Revenues and Expenditures -

Budget and Actual (Non-GAAP)

F-2

Water Tanks Capital Project Fund -

Schedule of Revenues and Expenditures -

Budget and Actual (Non-GAAP)

Agency Funds:

G-1

Combining Statement of Changes in Assets

and Liabilities

Other Schedules:

H-1

General Fund -

Schedule of Ad Valorem Taxes Receivable

H-2

Analysis of Current Tax Levy -

County-Wide Levy

I-1

Emergency Telephone System Fund Unspent Balance -

PSAP Reconciliation

Page 101 102 103

104-105 106 107 108

109-110 111

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