CITY OF COLUMBUS
C C ITY OF OLUMBUS
OHIO
COMPREHENSIVE ANNUAL FINANCIAL REPORT
For the Fiscal Year Ended December 31, 2017 Issued by
CITY AUDITOR MEGAN N. KILGORE
City of Columbus, Ohio Comprehensive Annual Financial Report For the Fiscal Year Ended December 31, 2017
Issued by: City Auditor's Office Megan N. Kilgore City Auditor
City of Columbus, Ohio
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INTRODUCTORY SECTION
City of Columbus, Ohio
COMPREHENSIVE ANNUAL FINANCIAL REPORT
For the Fiscal Year Ended December 31, 2017
Table of Contents
INTRODUCTORY SECTION
Exhibit
Table of Contents ............................................................................................. Letter of Transmittal......................................................................................... GFOA Certificate of Achievement................................................................... Organization Chart ........................................................................................... List of Principal Officials ................................................................................. City Auditor's Staff...........................................................................................
FINANCIAL SECTION
Independent Auditors' Report...........................................................................
Management's Discussion and Analysis ..........................................................
Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Position .................................................................
1
Statement of Activities .....................................................................
2
Fund Financial Statements:
Balance Sheet ? Governmental Funds ..............................................
3
Reconciliation of the Balance Sheet to the
Statement of Net Position ? Governmental Funds...................
3.1
Statement of Revenues, Expenditures, and Changes in
Fund Balances ? Governmental Funds ....................................
4
Reconciliation of the Statement of Revenues, Expenditures, and
Changes in Fund Balances to the
Statement of Activities ? Governmental Funds .......................
4.1
Statement of Net Position ? Proprietary Funds ................................
5
Statement of Revenues, Expenses, and Changes in
Fund Net Position ? Proprietary Funds ...................................
6
Statement of Cash Flows ? Proprietary Funds..................................
7
Statement of Fiduciary Assets and Liabilities? Fiduciary Funds .....
8
Notes to the Financial Statements:
A. Summary of Significant Accounting Policies.......................... B. Commitments and Contingencies ............................................ C. Cash and Investments .............................................................. D. Receivables .............................................................................. E. Due From and Due To Other Funds ........................................ F. Capital Assets .......................................................................... G. Long Term Liabilities ..............................................................
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17 18 19 20
21 25
45 46
48 49 50
51 52 53 54 56
58 69 70 75 76 77 79
1
City of Columbus, Ohio
Notes to the Financial Statements (Continued)
H. Deferred Inflows/Deferred Outflows of Resources ................. I. Property Leased to Others ....................................................... J. Lease Commitments and Leased Assets.................................. K. Pension Plans ........................................................................... L. Taxes........................................................................................ M. Tax Abatements ....................................................................... N. Fund Balance ........................................................................... O. Miscellaneous Revenues.......................................................... P. Transfers .................................................................................. Q. Component Units-
The RiverSouth Authority and The Columbus Next Generation Corporation. ..........................................................
Exhibit
Required Supplementary Information ..............................................................
Budgetary Comparison Schedule ? General Fund...................................
9
Schedule of City's Proportionate Share of Net Pension Liability ...........
10
Schedule of City Contributions to State Pension Funds ..........................
11
Notes to the Required Supplementary Information .................................
Supplementary Information..............................................................................
Major Governmental Funds: ...................................................................
Schedule of Expenditures ? Budget and Actual Budget Basis
? General Fund .................................................................
A-1
Schedules of Revenues, Expenditures, and Changes in Fund Balances? Budget and Actual?Budget Basis
? Special Income Tax ........................................................
A-2
Other Governmental Funds: ....................................................................
Combining Balance Sheet ?
Nonmajor Governmental Funds ...............................................
B-1
Combining Statement of Revenues,
Expenditures, and Changes in Fund Balances
Nonmajor Governmental Funds ................................................
B-2
Page No. 97 98 99
100 111 112 114 116 117
118
121 123 124 125 126 129 131
132
137 139
141
162
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