City of Clinton

City of Clinton

Comprehensive Annual Financial

Report

For the Fiscal Year Ending

June 30, 2019

CITY OF CLINTON, CLINTON, SOUTH CAROLINA _____________________________________

COMPREHENSIVE ANNUAL FINANCIAL REPORT

FOR THE FISCAL YEAR ENDED JUNE 30, 2019

Submitted By: Finance Department

CITY OF CLINTON CLINTON, SOUTH CAROLINA

TABLE OF CONTENTS

INTRODUCTORY SECTION Letter of Transmittal Organizational Chart and Principal Officials GFOA Certificate of Achievement

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 Fund Reconciliation of the Governmental Fund Balance Sheet to the Statement of Net Position Statement of Revenues, Expenditures, and Changes in Fund Balances ? Governmental Fund Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Fund to the Statement of Activities Statement of Net Position ? Proprietary Fund Statement of Revenues, Expenses and Changes in Fund Net Position ? Proprietary Fund Statement of Cash Flows ? Proprietary Fund Notes to Financial Statements

Required Supplementary Information General Fund Schedule of Revenues, Expenditures and Changes in Fund Balance ? Budget and Actual Schedule of Changes in the Total OPEB Liability and Related Ratios Schedule of Pension Plan Contributions Schedule of Proportionate Share of Net Pension Liability

Other Supplementary Information General Fund Schedule of Expenditures by Department ? Budget and Actual Schedule of Fines, Assessments and Surcharges

STATISTICAL SECTION (UNAUDITED) Net Position by Component Changes in Net Position Program Revenues by Function/Program Fund Balances - Governmental Funds Changes in Fund Balances - Governmental Funds Assessed Value and Estimated Actual Value of Taxable Property Direct and Overlapping Property Tax Rates

PAGE

1-4 5 6

7-8 9-18

19 20

21

22

23

24 25

26 27-28 29-59

60 61 62 63

64-65 66

67 68-69

70 71 72 73 74

(Continued)

CITY OF CLINTON CLINTON, SOUTH CAROLINA

TABLE OF CONTENTS CONTINUED

STATISTICAL SECTION (UNAUDITED), CONTINUED

Principal Property Taxpayers

75

City Property Tax Levies and Collections

76

Ratios of General Bonded Debt Outstanding

77

Ratios of Outstanding Debt by Type

78

Legal Debt Margin Information

79

Direct and Overlapping Debt

80

Pledged Revenue Coverage

81

Demographic and Economic Statistics

82

Principal Employers

83

Full-time Equivalent City Employees by Function

84

Operating Indicators by Function/Program

85

Capital Asset Statistics by Function/Program

86

INTRODUCTORY SECTION

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