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Non Major Governmental Funds - 635,392 Hospital District No COMPREHENSIVE ANNUAL FINANCIAL REPORT JEFFERSON PARISH, LOUISIANA Year Ended December 31, 2018 Prepared By: DEPARTMENT OF FINANCE JEFFERSON PARISH, LOUISIANA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2018 TABLE OF CONTENTS Page INTRODUCTORY SECTION LETTER OF TRANSMITTAL ................................................................................................................................................................ V GFOA CERTIFICATE OF ACHIEVEMENT ....................................................................................................................................... XXI SELECTED OFFICIALS OF THE PARISH OF JEFFERSON .......................................................................................................... XXII ADMINISTRATION ORGANIZATIONAL CHARTS ......................................................................................................................... XXVI DEPARTMENT OF ACCOUNTING ORGANIZATIONAL CHART ................................................................................................. XXVII FINANCIAL SECTION INDEPENDENT AUDITORS' REPORT .................................................................................................................................................. 1 MANAGEMENT’S DISCUSSION ANALYSIS ......................................................................................................................................... 4 BASIC FINANCIAL STATEMENTS: Government-wide Financial Statement Statement of Net Position .................................................................................................................................................... 17 Statement of Activities… ...................................................................................................................................................... 19 Fund Financial Statements Balance Sheet – Governmental Funds……………………………………………… ................................................................ 20 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position ............................................. 21 Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balance ............................................ 22 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities ........................................................................................................................................... 23 Statement of Revenues, Expenditures, and Changes in Fund Balance – General Fund Actual and Budget (Budgetary Basis) .............................................................................................................................. 24 Statement of Revenues, Expenditures, and Changes in Fund Balances Special Revenue Funds with Annual Budgets Actual and Budget (Budgetary Basis) – Federal and State Grants ................................................................................ 25 Statement of Revenues, Expenditures, and Changes in Fund Balances Special Revenue Funds with Annual Budgets Actual and Budget (Budgetary Basis) – East Bank Consolidated Fire District ................................................................ 26 Statement of Net Position – Proprietary Funds .................................................................................................................... 28 Statement of Revenues, Expenses, and Changes in Fund Net Position – Proprietary Funds ............................................. 29 Statement of Cash Flows – Proprietary Funds ..................................................................................................................... 30 Statement of Fiduciary Net Position – Fiduciary Funds ....................................................................................................... 31 Statement of Changes in Fiduciary – Fiduciary Funds ......................................................................................................... 32 Component Unit Financial Statements Combining Statement of Net Position ................................................................................................................................... 33 Combining Statement of Activities ....................................................................................................................................... 35 Notes to Financial Statements Note A Summary of Significant Accounting Policies .......................................................................................................... 39 Note B Stewardship, Compliance and Accountability ........................................................................................................ 49 Note C Deposits and Investments ...................................................................................................................................... 51 I JEFFERSON PARISH, LOUISIANA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2018 TABLE OF CONTENTS – CONTINUED Notes to Financial Statements Note D Pooled Assets ........................................................................................................................................................ 52 Note E Receivables ............................................................................................................................................................ 53 Note F Restricted Assets .................................................................................................................................................... 53 Note G Capital Assets ......................................................................................................................................................... 53 Note H Lessor Leases and Investment in Joint Venture ..................................................................................................... 55 Note I Long-Term Debt ..................................................................................................................................................... 56 Note J Interfund Receivables, Payables and Transfers ..................................................................................................... 65 Note K Reservations and Designations of Fund Balances/Net Position ............................................................................ 67 Note L Ad Valorem Tax ...................................................................................................................................................... 68 Note M Sales Tax ................................................................................................................................................................ 69 Note N Tax Abatements ..................................................................................................................................................... 70 Note O Miscellaneous Revenues ....................................................................................................................................... 72 Note P Risk Management ................................................................................................................................................... 72 Note Q Commitments and Contingencies ........................................................................................................................... 73 Note R Post-Employment Benefits ..................................................................................................................................... 74 Note S Pension Plans ......................................................................................................................................................... 77 Note T Selected Disclosures on Discretely Presented Component Units .......................................................................... 85 Note U Subsequent Events ................................................................................................................................................ 92 Note V Prior Period Adjustments ........................................................................................................................................ 93 Note W Future Accounting Pronouncements ...................................................................................................................... 93 Note X East Jefferson General Hospital Going Concern and Management Plans ............................................................ 93 Required Supplementary Information Employees’ Retirement System of Jefferson Parish Schedule of Net Pension Liability and Schedule of Contributions .................................................................................. 96 Schedule of Changes in Net Pension Liability and Related Ratios ................................................................................ 97 Retirement Plan for Employees of West Jefferson Medical Center Schedule of Net Pension Liability and Schedule of Contributions ................................................................................. 98 Schedule of Changes in Net Pension Liability and Related Ratios ................................................................................ 99 Schedule of Cost Sharing Plan Contributions .............................................................................................................................
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