Lafayette Consolidated Government the Consolidated Government of the City of Lafayette and the Parish of Lafayette, Louisiana COMPREHENSIVE ANNUAL FINANCIAL REPORT

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Lafayette Consolidated Government the Consolidated Government of the City of Lafayette and the Parish of Lafayette, Louisiana COMPREHENSIVE ANNUAL FINANCIAL REPORT Comprehensive Annual Financial Report For the year ended October 31, 2019 Lafayette Consolidated Government The consolidated government of the City of Lafayette and the Parish of Lafayette, Louisiana COMPREHENSIVE ANNUAL FINANCIAL REPORT Lafayette Innovation with an accent. Lafayette City-Parish Consolidated Government Lafayette, Louisiana For the Fiscal Year Ended October 31, 2019 Prepared by: Office of Finance & Management Lorrie R. Toups, CPA, Chief Financial Officer LAFAYETTE CITY-PARISH CONSOLIDATED GOVERNMENT Lafayette, Louisiana Comprehensive Annual Financial Report For the Fiscal Year Ended October 31, 2019 TABLE OF CONTENTS Page(s) I. Introductory Section Letter of Transmittal vii-xv Certificate of Achievement for Excellence in Financial Reporting xvi Listing of Principal Elected and Administrative Officials xvii Organizational Chart xviii Office of Finance & Management Organizational Chart xix II. Financial Section Independent Auditor's Report 1-3 Management's Discussion and Analysis 4-15 Basic Financial Statements Government-Wide Financial Statements Statement of Net Position 17 Statement of Activities 18 Fund Financial Statements Governmental Funds: Balance Sheet 19 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position 20 Statement of Revenues, Expenditures, and Changes in Fimd Balances 21 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fimd Balances of Governmental Funds to the Statement of Activities 22 Proprietary Funds: Statement of Net Position 24-25 Reconciliation of the Proprietary Funds Statement of Net Position to the Statement of Net Position 26 Statement of Revenues, Expenses, and Changes in Fund Net Position 27 Reconciliation of the Statement of Revenues, Expenses, and Changes in Fund Net Position of Proprietary Funds to the Statement of Activities 28 Statement of Cash Flows 29-30 Fiduciary Funds: Statement of Fiduciary Net Position 32 Statement of Changes in Fiduciary Net Position 33 Discretely Presented Component Units: Combining Statement of Net Position 34 Combining Statement of Activities 35 Notes to the Basic Financial Statements Index 37 Notes to the Basic Financial Statements 38-97 LAFAYETTE CITY-PARISH CONSOLIDATED GOVERNMENT Lafayette, Louisiana Comprehensive Annual Financial Report For the Fiscal Year Ended October 31,2019 TABLE OF CONTENTS Page(s) Required Supplementary Information Combined Budgetary Comparison Schedule - General Fund 99 Schedule of Changes in Total OPEB Liability and Related Ratios 100 Schedule of Employer's Share of Net Pension Liability 101 Schedule of Employer Contributions 102 Notes to the Required Supplementary Information 103-104 Other Supplementary Information General Funds: Combining Balance Sheet 105 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 106 Budgetary Comparison Schedule - City of Lafayette 107 Budgetary Comparison Schedule - Detail of Expenditures: City of Lafayette 108-117 Budgetary Comparison Schedule - Lafayette Parish 119 Budgetary Comparison Schedule - Detail of Expenditures; Lafayette Parish 120-123 Nonmajor Governmental Funds: Combining Balance Sheet - By Fund Type 124 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 125 Nonmajor Special Revenue Funds - Fund Descriptions 127-129 Combining Balance Sheet 130-135 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 136-141 Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget (GAAP Basis) and Actual: Road and Bridge Maintenance 142 Parishwide Drainage Maintenance 143 Adult Correctional Facility Maintenance 144 Courthouse and Jail Maintenance 145 Juvenile Detention Home Maintenance 146 Combined Public Health 147 Health Unit Maintenance 148 Mosquito Abatement and Control 149 Storm Water Management 150 Cultural Economy 151 Lafayette Parish Public Library 152 Municipal Transit System 153 LAFAYETTE CITY-PARISH CONSOLIDATED GOVERNMENT Lafayette, Louisiana Comprehensive Annual Financial Report For the Fiscal Year Ended October 31,2019 TABLE OF CONTENTS Page(s) Recreation and Parks 154 Golf Courses 155 Lafayette Development and Revitalization 156 Natural History Museum and Planetarium 157 Heymann Performing Arts Center 158 Animal Shelter and Care Center 159 Parking Program 160 Codes and Permits 161 Coroner's Expense 162 War Memorial 163 Criminal Court 164 Criminal Justice Support Services 165 Justice Department Federal Equitable Sharing 166 Traffic Safety 167 Narcotics Seized/Forfeited Property 168 1961 Sales Tax Trust 169 1985 Sales Tax Trust 170 TIF Sales Tax Trusts 171 Community Development Grants 172 Federal Transportation and Planning Grants 173 Other Federal Grants 174-175 Other State Grants 176 Other Grants 177 Nonmajor Debt Service Funds - Fund Descriptions 179 Combining Balance Sheet 180-181 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 182-183 Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget (GAAP Basis) and Actual: 1961 Sales Tax Bonds Sinking Fund 184 1961 Sales Tax Bonds Reserve Fund 185 1985 Sales Tax Bonds Sinking Fund 186 1985 Sales Tax Bonds Reserve Fund 187 Contingencies Sinking Fund 188 Certificates of Indebtedness, Series 2011 Sinking Fund 189 Limited Tax Series 2012 Refund Bond Sinking Fund 190 Nonmajor Capital Projects Funds - Fund Descriptions 191 Combining Balance Sheet 192 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 193 111 LAFAYETTE CITY-PARISH CONSOLIDATED GOVERNMENT Lafayette, Louisiana Comprehensive Annual Financial Report For the Fiscal Year Ended October 31,2019 TABLE OF CONTENTS Page(s) Table Schedule of Expenditures Compared to Capital Budget: 1961 City Sales Tax Bond Construction 194 City Combined Bond Construction 195-196 Parish General Obligation Bond Construction 197 Nonmajor Enterprise Funds: Fund Descriptions 199 Combining Statement of Net Position 200 Combining Statement of Revenues, Expenses, and Changes in Fund Net Position 201 Combining Statement of Cash Flows 202 Internal Service Funds: Fund Descriptions 203 Combining Statement of Net Position 204 Combining Statement of Revenues, Expenses, and Changes in Fund Net Position 205 Combining Statement of Cash Flows 206 Fiduciary Funds: Fund Descriptions 207 Combining Statement of Assets and Liabilities - Agency Funds 208 Combining Statement of Changes in Assets and Liabilities - Agency Funds 209 Nonmajor Discretely Presented Component Units: Combining Statement of Net Position 210-211 Combining Statement of Activities 212-213 Statement of Revenues, Expenses, and Changes in Fund Net Position - Utilities System Fund 215 III. Statistical Section (Unaudited) Statistical Section Index 217 Financial Trends - General Governmental Revenues by Source, Last Ten Fiscal Years 218-219 1 General Governmental Expenditures by Function, Last Ten Fiscal Years 220-221 2 Net Position by Component, Last Ten Fiscal Years 222-223 3 Changes in Net Position, Last Ten Fiscal Years 224-227 4 Fund Balances, Governmental Funds, Last Ten Fiscal Years 228-229 5 Changes in Fund Balances of Governmental Funds, Last Ten Fiscal Years 230-231 6 Revenue Capacity - General Governmental Tax Revenues by Source, Last Ten Fiscal Years 232-233 7 Assessed and Estimated Actual Value of Taxable Property, Last Ten Fiscal Years 234-235 8 Direct and Overlapping Property Tax Rates, Last Ten Fiscal Years 236 9 Parish Property Tax Rates, Last Ten Fiscal Years of Collection 237 10 Govermnental Funds Gross Sales Tax Revenue, Last Ten Fiscal Years 238 11 iv LAFAYETTE CITY-PARISH CONSOLIDATED GOVERNMENT Lafayette, Louisiana Comprehensive Annual Financial Report For the Fiscal Year Ended October 31, 2019 TABLE OF CONTENTS Page(s) Table Property Tax Levies and Collections, Last Ten Fiscal Years 239 12 Principal Property Taxpayers - Lafeyette Parish, Current & Nine Years Ago 240 13 Principal Property Taxpayers-City ofLafeyette, Current & Nine Years Ago 241 14 Summary of Ad Valorem Tax Assessments and Collections City of Lafayette & Lafeyette Parish 242-243 15 Debt Capacity - Calculation of Legal General Obligation Debt Margin, Last Ten Fiscal Years 244 16 Outstanding Debt by Type, Last Ten Fiscal Years 245 17 Ratios of General Bonded Debt, Last Ten Fiscal Years 246-247 18 Computation ofDirect and Overlapping Debt 248 19 Ratio of Sales Taxes Debt Coverage, Last Ten Fiscal Years 249 20 Ratio of Aimual Debt Service Expenditures for General Bonded Debt to Total General Expenditures, Last Ten Fiscal Years 250 21 Revenue Bond Coverage - Electric, Water, and Sewer Bonds, Last Ten Fiscal Years 251 22 Revenue Bond Coverage - Communications System, Last Ten Fiscal Years 252 23 Demographic and Economic Information - Demographic Statistics, Last Ten Fiscal Years 253 24 Principal Employers, Current & Nine Years Ago 254 25 Operating Information - Special Assessment Billings & Collections, Last Ten Fiscal Years 255 26 Budgeted Position Employees By Fund/Department, Last Ten Fiscal Years 256-257 27 Operating Indicators by Function, Last Ten Fiscal Years 258-259 28 Capital Asset Statistics by Function, Last Ten Fiscal Years 260 29 IV. Single Audit 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 261-262 Independent Auditor's Report on Compliance for Each Major Federal Program and on Internal Control Over Compliance Required by the Uniform Guidance 263-265 Schedule of Expenditures
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