ENOCH PRATT FREE LIBRARY - Baltimore City Comptroller
ENOCH PRATT FREE LIBRARY
A COMPONENT UNIT OF THE CITY OF BALTIMORE, MARYLAND COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2018
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TABLE OF CONTENTS
Page Introductory Section
Letter of Transmittal ......................................................................................................i Organization Chart .......................................................................................................iv List of Principal Officials..............................................................................................v Branch Service Areas ...................................................................................................vi
Financial Section Independent Auditor's Report.......................................................................................1 Management's Discussion and Analysis.......................................................................3
Basic Financial Statements:
Entity-wide Financial Statements: Statement of Net Position..............................................................................................9 Statement of Activities ................................................................................................10
Governmental Fund Financial Statements: Balance Sheet ? Governmental Funds ........................................................................11 Statement of Revenues, Expenditures and Changes in Fund Balances ? Governmental Funds .................................................................................................12 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities ................13 Statement of Revenues, Expenditures and Changes in Fund Balances ? Budget and Actual - General Fund............................................................................14 Statement of Revenues, Expenditures and Changes in Fund Balances ? Budget and Actual - Special Revenue ? Other Fund ................................................15
Notes to the Basic Financial Statements..................................................................................16
Statistical Section Governmental Revenues by Source and Expenditures by Function ? Last Ten Fiscal Years................................................................................................36 Miscellaneous Statistics ? Last Ten Fiscal Years .......................................................37
Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards...............................................................39
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INTRODUCTORY SECTION
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