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North Augusta Comprehensive Annual Financial Report

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North Augusta Comprehensive Annual Financial Report North t7‘T( 7 ,/? Augusta South Carolina's Riverfront CITY OF NORTH AUGUSTA COMPREHENSIVE ANNUAL FINANCIAL REPORT Year Ended December 31, 2014 North Augusta vy South Carolina s' Riverfront CITY OF NORTH AUGUSTA SOUTH CAROLINA COMPREHENSIVE ANNUAL FINANCIAL REPORT YEAR ENDED DECEMBER 31, 2014 Prepared by Department of Finance Cammie T. Hayes Director of Finance CITY OF NORTH AUGUSTA, SOUTH CAROLINA COMPREHENSIVE ANNUAL FINANCIAL REPORT YEAR ENDED DECEMBER 31, 2014 TABLE OF CONTENTS INTRODUCTORY SECTION Page History of North Augusta.................................................................................vii Profile of the City ............................................................................................ix Letter of Transmittal ........................................................................................xvii GFOA Certificate of Achievement ...................................................................xxiv City Organizational Chart ................................................................................xxv Finance Department Organizational Chart........................................................xxvi Principal Officials ...........................................................................................xxvii FINANCIAL SECTION Independent Auditors’ Report ..............................................................................1 Management’s Discussion and Analysis...............................................................5 Basic Financial Statements: Government-wide Financial Statements: Statement of Net Position..........................................................................16 Statement of Activities ..............................................................................17 Fund Financial Statements: Balance Sheet – Governmental Funds........................................................18 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds....................................................19 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to Statement of Activities ...........................................................................20 Statement of Revenues, Expenditures and Changes in Fund Balance – Budgeted and Actual – General Fund ............................21 Statement of Net Position – Proprietary Funds ..........................................22 i TABLE OF CONTENTS, Continued Page Statement of Revenues, Expenses and Changes in Net Position – Proprietary Funds ............................................................24 Statement of Cash Flows – Proprietary Funds............................................25 Notes to Financial Statements .........................................................................27 Other Supplementary Information: General Fund: Comparative Balance Sheets...................................................................55 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budgeted and Actual ...............................................56 Schedule of Revenues Compared with Budget........................................58 Schedule of Expenditures Compared with Budget ..................................60 Sales Tax III Fund: Comparative Balance Sheets...................................................................76 Comparative Statements of Revenues, Expenditures and Changes in Fund Balance..................................................................77 Capital Projects Fund: Comparative Balance Sheets...................................................................78 Comparative Statements of Revenues, Expenditures and Changes in Fund Balance..................................................................79 Nonmajor Governmental Funds: Combining Balance Sheet.......................................................................82 Combining Statements of Revenues, Expenditures and Changes in Fund Balance .......................................................................84 Enterprise Funds: Water and Wastewater System: Comparative Statements of Net Position ...........................................88 Comparative Statements of Revenues, Expenses and Changes in Net Position..............................................................90 ii TABLE OF CONTENTS, Continued Page Comparative Statements of Cash Flows ............................................91 Schedule of Revenues and Expenses – Budgeted and Actual ............93 Schedule of Operating Expenses – Budgeted and Actual...................94 Sanitation Services: Comparative Statements of Net Position ...........................................99 Comparative Statements of Revenues, Expenses and Changes in Net Position............................................................100 Comparative Statements of Cash Flows ..........................................101 Schedule of Revenues and Expenses – Budgeted and Actual ..........103 Schedule of Operating Expenses – Budgeted and Actual.................104 Stormwater Utility Fund: Comparative Statements of Net Position .........................................106 Comparative Statements of Revenues, Expenses and Changes in Net Position............................................................107 Comparative Statements of Cash Flows ..........................................108 Schedule of Revenues and Expenses – Budgeted and Actual ..........110 Schedule of Operating Expenses – Budgeted and Actual.................111 Savannah Bluff Lock and Dam Fund: Comparative Statements of Net Position .........................................112 Comparative Statements of Revenues, Expenses and Changes in Net Position............................................................113 Comparative Statements of Cash Flows ..........................................114 Capital Assets Used in the Operation of Governmental Funds: Schedule by Source .................................................................................116 Schedule by Function and Activity..........................................................117 iii TABLE OF CONTENTS, Continued Page Schedule of Changes by Function and Activity........................................118 Schedule of Fines, Assessments and Surcharges – General Fund......................120 Schedule of Expenditures of Federal Awards ...................................................122 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……………………….123 Report on Compliance for each Major Federal Program and Report on Internal Control over Compliance in Accordance with OMB Circular A-133……………………………………………….……………………….125 Schedule of Findings and Questioned Costs .....................................................128 Summary Schedule of Prior Audit Findings .....................................................131 STATISTICAL SECTION Table I Net Position by Component Last Ten Fiscal Years ...............................................................135 II Changes in Net Position Last Ten Fiscal Years................................................................136 III Fund Balances, Governmental Funds Last Ten Fiscal Years................................................................138 IV Changes in Fund Balances, Governmental Funds Last Ten Fiscal Years................................................................139 V Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years................................................................140 VI Direct and Overlapping Property Tax Rates Last Ten Fiscal Years................................................................141 VII Principal Property Taxpayers Current Year and Nine Years Ago.............................................142 iv TABLE OF CONTENTS, Continued Page VIII Property Tax Levies and Collections Last Ten Fiscal Years................................................................143 IX Business Licenses / Franchise Fees Last Ten Fiscal Years................................................................144 X Number of Utility Customers Last Ten Fiscal Years................................................................145 XI Ten Largest Water and Wastewater Customers Current Year and Nine Years Ago.............................................146 XII Ratio of Outstanding Debt by Type Last Ten Fiscal Years................................................................147 XIII Ratios of General Bonded Debt Outstanding Last Eight Fiscal Years .............................................................148 XIV Computation of Direct and Overlapping Debt As of December 31, 2013..........................................................149 XV Legal Debt Margin Information Last Ten Fiscal Years................................................................150 XVI Pledged-Revenue Bond Coverage Last Ten Fiscal Years................................................................151 XVII Economic Statistics Last Ten Calendar Years...........................................................152 XVIII Principal Employers Current Year and Nine Years Ago.............................................153 XIX Full-Time Budget Equivalent Employees by Fund / Function / Department Last Ten Fiscal Years................................................................154 XX Operating Indicators by Function / Program Last Ten Fiscal Years................................................................155
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