COUNTY OF JOHNSTON Smithfield, North Carolina Financial ...

COUNTY OF JOHNSTON Smithfield, North Carolina Financial Statements June 30, 2019

COUNTY OF JOHNSTON, NORTH CAROLINA BOARD AND OFFICERS June 30, 2019

BOARD OF COUNTY COMMISSIONERS

Ted G. Godwin, Chairman Chad M. Stewart, Vice-Chairman

Jeffrey P. Carver Larry Wood Tony Braswell

Patrick E. Harris R.S. "Butch" Lawter, Jr.

County Manager Finance Director Register of Deeds Tax Administrator Sheriff

OFFICERS

Rick J. Hester J. Chad McLamb, CPA Craig Olive Jocelyn Andrews Steve Bizzell

COUNTY OF JOHNSTON, NORTH CAROLINA TABLE OF CONTENTS Year Ended June 30, 2019

INDEPENDENT AUDITORS' 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

Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position

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

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

Statement of Revenues, Expenditures and Changes in Fund Balances ? Budget And Actual ? General Fund

Statement of Net Position ? Proprietary Funds

Statement of Revenues, Expenses, and Changes in Fund Net Position ? Proprietary Funds

Statement of Cash Flows ? Proprietary Funds

Statement of Fiduciary Net Position ? Fiduciary Funds

NOTES TO THE FINANCIAL STATEMENTS

REQUIRED SUPPLEMENTAL FINANCIAL DATA Schedule of County's Proportionate Share of Net Pension Asset (LGERS)

Schedule of County Contributions (LGERS)

Schedule of County's Proportionate Share of Net Pension Asset (ROD)

Exhibit(s)

1 2

3 3a 4 4a 5 6 7 8-9 10

A-1 A-2 A-3

Page(s) 1-3 4-15

16 17

18 19 20 21 22 23 24 25-26 27 28-82

83 84 85

COUNTY OF JOHNSTON, NORTH CAROLINA TABLE OF CONTENTS Year Ended June 30, 2019

REQUIRED SUPPLEMENTAL FINANCIAL DATA (continued)

Schedule of County Contributions (ROD)

Schedule of Changes in Total Pension Liability

Schedule of Total Pension Liability as a Percentage of Covered-Employee Payroll

Exhibit(s) A-4 A-5 A-6

Schedules of Changes in the Net OPEB Liability and Related Ratios

A-7

COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES

General Fund - Schedule of Revenues, Expenditures and Changes in Fund

B-1

Balance - Budget and Actual

Schedules of Revenues, Expenditures and Changes in Fund Balances ? Budget

B-1a

and Actual - Revaluation Fund

Schedule of Revenues, Expenditures and Changes in Fund Balance ? Budget and Actual -

School Bond Fund

B-2

Combining Balance Sheet ? Non-Major Governmental Funds

C-1

Combining Statement of Revenues, Expenditures, and Changes in

C-2

Fund Balances - Non-Major Governmental Funds

Combining Balance Sheets ? Non-Major Special Revenue Funds

C-3

Combining Statement of Revenues, Expenditures, and Changes in

Fund Balances ? Non-Major Special Revenue Funds

C-4

Combining Balance Sheet ? Non-Major Capital Projects Funds

C-5

Combining Statement of Revenues, Expenditures, and Changes in

Fund Balances ? Non-Major Capital Projects Funds

C-6

Schedules of Revenues, Expenditures and Changes in Fund Balances ? Budget and Actual:

Moccasin Creek Drainage District - Schedule of Revenues, Expenditures and

Changes in Fund Balance ? Budget and Actual

C-7

Special Tax District Fund - Schedule of Revenues, Expenditures and Changes

in Fund Balance - Budget and Actual

C-8

Heritage Commission Fund ? Schedule of Revenues, Expenditures and Changes

in Fund Balance ? Budget and Actual

C-9

Page(s) 86 87 88 89

90-100 101

102 103 104 105 106 107 108

109 110 111

COUNTY OF JOHNSTON, NORTH CAROLINA TABLE OF CONTENTS Year Ended June 30, 2019

Communication Fund ? Schedule of Revenues, Expenditures and Changes in Fund Balance ? Budget and Actual

Research Training Zone ? Schedule of Revenues, Expenditures and Changes in Fund Balance ? Budget and Actual

Voluntary Ag District - Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

Industrial Development Infrastructure ? Schedule of Revenues, Expenditures and Changes in Fund Balance ? Budget and Actual

Public Safety Center Project Fund ? Schedule of Revenues, Expenditures and Changes in Fund Balance ? Budget and Actual

Courthouse Facilities Project Fund ? Schedule of Revenues, Expenditures and Changes in Fund Balance ? Budget and Actual

Enterprise Funds:

Combining Statement of Net Position - Non-major Enterprise Funds

Combining Statement of Revenues, Expenses, and Changes in Net Position Non-major Enterprise Funds

Combining Statement of Cash Flows - Non-major Enterprise Funds

Administrative Fund ? Schedule of Revenues, Expenditures and Changes in Fund Balance ? Budget and Actual (Non-GAAP)

Solid Waste Fund ? Schedule of Revenues, Expenditures and Changes in Fund Balance ? Budget and Actual (Non-GAAP)

Landfill Entrance & Attendant Facilities ? Schedule of Revenues and Expenditures ? Budget and Actual (Non-GAAP)

Landfill Site Improvements ? Schedule of Revenues and Expenditures ? Budget and Actual (Non-GAAP)

Water Fund ? Schedule of Revenues, Expenditures and Changes in Fund Balance ? Budget and Actual (Non-GAAP) WTP Filter Add & Chem Feed Imp ? Schedule of Revenues and Expenditures ? Budget and Actual (Non-GAAP)

WTP 2.5 MGD Exp / Future Planning ? Schedule of Revenues and Expenditures ? Budget and Actual (Non-GAAP)

Exhibit(s) C-10 C-11 C-12 C-13 C-14 C-15

D-1 D-2 D-3 D-4 D-5 D-5a D-5b D-6 D-6a D-6b

Page(s) 112 113 114 115 116 117

118 119 120-121 122 123-124 125 126 127-128 129 130

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