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Independent Auditors' Report

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Independent Auditors' Report 2016 Comprehensive Annual Financial Report For the Fiscal Year Ended September 30, 2016 COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2016 Prepared by: Department of Finance Photo featured on the cover was taken by Robert Sargent, Public Information Officer. CITY OF APOPKA, FLORIDA COMPREHENSIVE ANNUAL FINANCIAL REPORT TABLE OF CONTENTS Year Ended September 30, 2016 Page Number INTRODUCTORY SECTION TRANSMITTAL LETTER OF THE CITY OF APOPKA ............................................................................. i - v LIST OF PRINCIPAL OFFICIALS ................................................................................................................ vi ORGANIZATIONAL CHART ....................................................................................................................... vii CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING ...................... viii FINANCIAL SECTION INDEPENDENT AUDITOR’S REPORT ....................................................................................................... 1-3 MANAGEMENT’S DISCUSSION AND ANALYSIS .................................................................................. 4-17 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Position .................................................................................................................. 18 Statement of Activities ...................................................................................................................... 19 Fund Financial Statements: Balance Sheet – Governmental Funds ............................................................................................... 20 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ....... 21 Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds ....... 22 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities .............................................................. 23 Statement of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – General Fund ............................................................................................ 24 Statement of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Community Redevelopment (CRA) ......................................................... 25 Statement of Net Position – Proprietary Funds ................................................................................. 26-27 Statement of Revenues, Expenses and Changes in Net Position – Proprietary Funds ...................... 28 Statement of Cash Flows – Proprietary Funds .................................................................................. 29-30 Statement of Fiduciary Net Position – Pension Trust Fund............................................................... 31 Statement of Changes in Fiduciary Net Position – Pension Trust Fund ............................................ 32 Notes to the Financial Statements ............................................................................................................ 33-65 REQUIRED SUPPLEMENTARY INFORMATION: Schedule of Contributions - General Employees’, Police Officers’ and Firefighters’ Pension Plans ...... 66 Schedule of Changes in the Net Position Liability and Related Ratios - General Employees’, Police Officers’ and Firefighters’ Pension Plans - Last 10 Fiscal Years ........ 67 Schedule of Investment Returns - General Employees’, Police Officers’ and Firefighters’ Pension Plans - Last 10 Fiscal Years ................................................................................................. 68 Schedule of Funding Progress - Other Postemployment Benefits Plan .................................................... 69 Schedule of Employer Contributions - Other Postemployment Benefits Plan ......................................... 69 CITY OF APOPKA, FLORIDA COMPREHENSIVE ANNUAL FINANCIAL REPORT TABLE OF CONTENTS – Continued Year Ended September 30, 2016 Page Number COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES: Combining Balance Sheet – Nonmajor Governmental Funds .................................................................. 70 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Governmental Funds ........................................................................................................ 71 Budgetary Comparison Schedule - Special Revenue Funds: Streets Improvement .................................................................................................................. 72 Law Enforcement Trust .............................................................................................................. 73 Transportation Impact Fees ........................................................................................................ 74 Recreation Impact Fees .............................................................................................................. 75 Stormwater ................................................................................................................................. 76 Grants ......................................................................................................................................... 77 Special Assessment .................................................................................................................... 78 Police Discretionary ................................................................................................................... 79 STATISTICAL SECTION Schedule 1 Net Position by Component, Last Ten Fiscal Years .............................................................. 80 Schedule 2 Changes in Net Position, Last Ten Fiscal Years .................................................................... 81-82 Schedule 3 Fund Balances, Governmental Funds, Last Ten Fiscal Years ................................................ 83 Schedule 4 Changes in Fund Balances, Governmental Funds, Last Ten Fiscal Years ............................. 84 Schedule 5 Assessed Value and Actual Value of Taxable Property, Last Ten Fiscal Years .................... 85 Schedule 6 Direct and Overlapping Property Tax Rates, Last Ten Fiscal Years ..................................... 86 Schedule 7 Principal Property Taxpayers, Current Year and Nine Years Ago ........................................ 87 Schedule 8 Property Tax Levies and Collections, Last Ten Fiscal Years ................................................ 88 Schedule 9 Ratios of Outstanding Debt by Type, Last Ten Fiscal Years ................................................. 89 Schedule 10 Pledged-Revenue Coverage, Last Ten Fiscal Years ............................................................ 90 Schedule 11 Direct and Overlapping Governmental Activities Debt ....................................................... 91 Schedule 12 Demographic and Economic Statistics, Last Ten Calendar Years ....................................... 92 Schedule 13 Principal Employers, Current Year and Nine Years Ago .................................................... 93 Schedule 14 Full-time Equivalent City Government Employees by Function/Program, Last Ten Fiscal Years ........................................................................................................................ 94 Schedule 15 Operating Indicators by Function/Program, Last Ten Fiscal Years ..................................... 95 Schedule 16 Capital Asset Statistics by Function/Program, Last Ten Fiscal Years ................................. 96 COMPLIANCE SECTION Independent 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...................................................... 97-98 Schedule of Findings and Recommendations ........................................................................................... 99-104 Independent Auditor’s Report on Compliance for Each Major State Project and on Internal Control over Compliance in Accordance with Chapter 10.550, Rules of the Auditor General .................................................................................. 105-106 Schedule of Expenditures of State Financial Assistance .......................................................................... 107 Schedule of Findings and Questioned Costs ............................................................................................ 108 Independent Accountant’s Report ............................................................................................................ 109 Independent Auditor’s Management Letter .............................................................................................. 110-111 Schedule of Observations and Recommendations .................................................................................... 112-114 Management’s Response to Findings and Observations .......................................................................... 115 INTRODUCTORY SECTION This Page Intentionally Left Blank 120 E MAIN STREET · APOPKA, FLORIDA 32703 PHONE (407) 703-1700 April 19, 2017 To the Honorable Mayor, Members of the City Council, and Citizens of the City of Apopka, Florida: The Finance Department is pleased to submit
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