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City of Tallahassee, Florida

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City of Tallahassee, Florida CITY OFTALLAHASSEE, FLORIDA COMPREHENSIVE ANNUAL FINANCIAL REPORT For The Fiscal Year Ended September 30, 201 PREPARED BY: )LQDQFLDO5HSRUWLQJ'LYLVLRQ )LQDQFLDO6HUYLFHV'HSDUWPHQW CITY OF TALLAHASSEE, FLORIDA CITY COMMISSION ANDREW GILLUM, Mayor &857,65,&+$5'621, ProTem 1$1&<0,//(5&RPPLVVLRQHU 6&2770$''2;, Commissioner GIL ZIFFER, Commissioner ,17(5,0CITY MANAGER Reese Goad ,17(5,0CITY AUDITOR CITY TREASURER-CLERK Don Hancock, CPA James O. Cooke, IV CITY ATTORNEY $66,67$17&,7<0$1$*(5 $'0,1,675$7,9( Cassandra Jackson AND 352)(66,21$/6(59,&(6 Raoul A. Lavin CITY OF TALLAHASSEE, FLORIDA COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEAR ENDED SEPTEMBER 30, 2017 TABLE OF CONTENTS I. Introductory Section Page ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Letter of Transmittal 8 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Government Finance Officers Association Certificate of Achievement 12 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Organization Chart 13 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................List of Elected and Appointed Officials and Directors 14 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................List of Accounting Services Division Staff 15 II. Financial Section ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Independent Auditors' Report 18 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................A. Management's Discussion and Analysis 21 B. Basic Financial Statements Government-wide Financial Statements: ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement of Net Position 36 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement of Activities 38 Fund Financial Statements: Governmental Funds Financial Statements: ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Balance Sheet .42 Reconciliation of the Governmental Funds Balance Sheet to the ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement of Net Position 43 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement of Revenues, Expenditures and Changes in Fund Balance 44 Reconciliation of Revenues, Expenditures and Changes ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................in Fund Balances of Governmental Funds to the Statement of Activities 45 Proprietary Funds Financial Statements: ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement of Net Position 46 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement of Revenues, Expenses and Changes in Net Position 48 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement
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