CLEVELAND COUNTY WATER

By SLGFD at 3:19 pm, Nov 18, 2021

CLEVELAND COUNTY WATER Financial Report

Years Ended June 30, 2021 and 2020

CLEVELAND COUNTY WATER

Financial Report

Years Ended June 30, 2021 and 2020

Board of Commissioners Donald Melton, Chairman Dewey Cook, Vice Chairman Bill Cameron, Secretary

Amy Elliott Bridges Tony Brooks John Taylor Bruce Martin

Administrative and Financial Staff Brad Cornwell, General Manager

Ginger Fern, Finance Director

Table of Contents

Financial Section:

Independent Auditors' Report

Management's Discussion and Analysis

Basic Financial Statements:

Fund Financial Statements: Statements of Fund Net Position Statements of Revenues, Expenses, and Changes in Net Position Statements of Cash Flows Notes to the Financial Statements

Required Supplementary Information:

Schedule of Changes in the Total OPEB Liability and Related Ratios Schedule of the Proportionate Share of the Net Pension Liability (Asset) ?

Local Government Employees' Retirement System Schedule of Contributions ? Local Government Employees' Retirement System

Individual Fund Statements and Schedules:

Schedule of Revenues and Expenditures -- Budget and Actual: (Non-GAAP) ? Water Fund

Schedule of Revenue, Expenditures and Changes in Fund Balance -- Budget and Actual: (Non-GAAP) ? Capital Projects Fund ? Lattimore Tank

Schedule of Revenue, Expenditures and Changes in Fund Balance -- Budget and Actual: (Non-GAAP) ? Capital Projects Fund ? Asset Inventory and Assessment Study

Schedule of Revenue, Expenditures and Changes in Fund Balance -- Budget and Actual: (Non-GAAP) ? Capital Projects Fund ? Kadesh Church Road

Schedule of Revenue, Expenditures and Changes in Fund Balance -- Budget and Actual: (Non-GAAP) ? Capital Projects Fund ? US 74 Bypass Relocation 2707D

Schedule of Revenue, Expenditures and Changes in Fund Balance -- Budget and Actual: (Non-GAAP) ? Capital Projects Fund ? US 74 Bypass Relocation 2707E

Page 1?3 4?8

9?10 11 12

13?36

37 38 39

40?41 42 43 44 45 46

Schedule of Revenue, Expenditures and Changes in Fund Balance -- Budget and Actual: (Non-GAAP) ? Capital Projects Fund ? Joe's Lake Road

Schedule of Revenue, Expenditures and Changes in Fund Balance -- Budget and Actual: (Non-GAAP) ? Capital Projects Fund ? Replacement of Bridge #76 over Buffalo Creek on NC Highway 150 Waterline Relocation

Schedule of Revenue, Expenditures and Changes in Fund Balance -- Budget and Actual: (Non-GAAP) ? Capital Projects Fund ? Clearwell and High Service Pump Station Project

Schedule of Revenue, Expenditures and Changes in Fund Balance -- Budget and Actual: (Non-GAAP) ? Capital Projects Fund ? Greenway Project

Schedule of Revenue, Expenditures and Changes in Fund Balance -- Budget and Actual: (Non-GAAP) ? Capital Projects Fund ? Centrally Located Operations Center

Schedule of Revenue, Expenditures and Changes in Fund Balance -- Budget and Actual: (Non-GAAP) ? Capital Projects Fund ? Weir Replacement Project

Schedule of Revenue, Expenditures and Changes in Fund Balance -- Budget and Actual: (Non-GAAP) ? Capital Projects Fund ? Risk and Resilience Assessment and Emergency Response Plans

Schedule of Revenue, Expenditures and Changes in Fund Balance -- Budget and Actual: (Non-GAAP) ? Capital Projects Fund ? Marion Street Pump Station Project

Schedule of Revenue, Expenditures and Changes in Fund Balance -- Budget and Actual: (Non-GAAP) ? Capital Projects Fund ? Plant Filter Valve Replacement Project

Schedule of Revenue, Expenditures and Changes in Fund Balance -- Budget and Actual: (Non-GAAP) ? Capital Projects Fund ? Flocculation and Sedimentation Improvements Project

Other Schedules:

Schedule of Ad Valorem Taxes Receivable Schedule of Analysis of Current Tax Levy Schedule of Ten Largest Taxpayers

47

48 49 50 51 52

53 54 55 56

57 58?59

60

Compliance Section:

Independent Auditors' 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

Summary Schedule of Prior Year Audit Findings

61?62 63

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