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City of Cleveland, Ohio CITY OF CLEVELAND, OHIO COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Fiscal Year Ended December 31, 2016 CITY OF CLEVELAND Comprehensive Annual Financial Report For the year ended December 31, 2016 Issued by the Department of Finance Sharon Dumas Director James E. Gentile, CPA City Controller This Page Intentionally Left Blank. 2 CITY OF CLEVELAND, OHIO TABLE OF CONTENTS COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2016 Page Introductory Section Transmittal Letter ........................................................................................................................................... 7-24 City Officials .................................................................................................................................................. 25 City Council ................................................................................................................................................... 26 Certificate of Achievement for Excellence in Financial Reporting ................................................................ 27 Administrative Organization Chart ................................................................................................................ 28 Financial Highlights ....................................................................................................................................... 29 Financial Section Independent Auditors’ Report ........................................................................................................................ 33-35 Management’s Discussion and Analysis ........................................................................................................ 37-55 Basic Financial Statements: Government-Wide Financial Statements: Statement of Net Position ....................................................................................................................... 58-59 Statement of Activities ............................................................................................................................ 60-61 Fund Financial Statements: Balance Sheet - Governmental Funds ..................................................................................................... 62 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds .............. 63 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities of Governmental Funds ....................................................................... 64 Statement of Revenues, Expenditures and Changes in Fund Balances (Budget and Actual) - General Fund ....................................................................................................................................... 65 Statement of Net Position - Proprietary Funds ....................................................................................... 66-67 Statement of Revenues, Expenses and Changes in Fund Net Position - Proprietary Funds ................... 68 Statement of Cash Flows - Proprietary Funds ......................................................................................... 69-70 Statement of Fiduciary Assets and Liabilities ......................................................................................... 71 Notes to Financial Statements .................................................................................................................... 73-131 Required Supplementary Information ............................................................................................................. 134-137 Supplementary Information: Combining and Individual Fund Financial Statements and Schedules: General Fund: Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual (Non-GAAP Budgetary Basis) - General Fund-Legal Appropriation Level ................................... 140-148 Nonmajor Governmental Funds: Nonmajor Governmental Funds. ......................................................................................................... 149-151 Combining Balance Sheet - Nonmajor Governmental Funds ............................................................ 152-159 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds ....................................................................................................................... 160-167 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (Non-GAAP Budgetary Basis) - Budgeted Special Revenue Funds - Legal Appropriation Level ..................................................................................................................... 168-171 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual (Non-GAAP Budgetary Basis) - Budgeted Debt Service Funds - Legal Appropriation Level ..................................................................................................................... 172-175 3 Page Nonmajor Enterprise Funds: Nonmajor Enterprise Funds ................................................................................................................. 177 Combining Statement of Net Position - Nonmajor Enterprise Funds .................................................. 178-181 Combining Statement of Revenues, Expenses and Changes in Fund Net Position - Nonmajor Enterprise Funds ............................................................................................................. 182-183 Combining Statement of Cash Flows - Nonmajor Enterprise Funds ................................................... 184-187 Internal Service Funds: Internal Service Funds ......................................................................................................................... 189 Combining Statement of Net Position - All Internal Service Funds .................................................... 190-193 Combining Statement of Revenues, Expenses and Changes in Fund Net Position - All Internal Service Funds ............................................................................................................... 194-195 Combining Statement of Cash Flows - All Internal Service Funds ..................................................... 196-199 Agency Funds: Agency Funds ...................................................................................................................................... 201 Combining Statement of Changes in Assets and Liabilities - All Agency Funds ............................... 202-203 Capital Assets Used in the Operation of Governmental Funds: Schedule by Type ................................................................................................................................ 206 Schedule by Function and Activity ..................................................................................................... 207 Schedule of Changes by Function and Activity .................................................................................. 208 Statistical Section Table of Contents ................................................................................................................................ S2 Net Position by Component - Last Ten Years ..................................................................................... S3 Changes in Net Position – Last Ten Years .......................................................................................... S4 Fund Balances, Governmental Funds – Last Ten Years ...................................................................... S5 Changes in Fund Balances, Governmental Funds – Last Ten Years ................................................... S6 Assessed Valuation and Estimated Actual Values of Taxable Property – Last Ten Years ................................................................................................................................. S7 Property Tax Rates – Direct and Overlapping Governments – Last Ten Years .................................. S8 Property Tax Levies and Collections – Last Ten Years ...................................................................... S9 Principal Taxpayers – Real Estate Tax, 2016 and 2007 ...................................................................... S10 Income Tax Revenue Base and Collections – Last Ten Years ............................................................ S11 Ratio of Outstanding Debt to Total Personal Income and Debt Per Capita – Last Ten Years ................................................................................................................................. S12 Ratio of General Obligation Bonded Debt to Assessed Value and Bonded Debt Per Capita – Last Ten Years ............................................................................................................ S13 Computation of Direct and Overlapping Governmental Activities Debt ............................................ S14 Legal Debt Margin – Last Ten Years .................................................................................................. S15 Pledged Revenue Coverage, Airport Revenue Bonds – Last Ten Years ............................................. S16 Pledged Revenue Coverage, Power System Revenue Bonds – Last Ten Years .................................. S17 Pledged Revenue Coverage, Water System Revenue Bonds – Last Ten Years .................................. S18 Pledged Revenue Coverage, Water
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