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City of Dunwoody FY2018 CAFR

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City of Dunwoody FY2018 CAFR Comprehensive Annual Financial Report For the year ended December 31, 2018 CITY OF DUNWOODY, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2018 Prepared by: Aleksandar Dimov, CPA Accounting Manager Submitted by: Eric Linton City Manager COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2018 TABLE OF CONTENTS INTRODUCTORY SECTION Letter of Transmittal ....................................................................................................................................................................................................8 Certificate of Achievement ..........................................................................................................................................................................................18 Organizational Chart .................................................................................................................................................................................................19 Listing of Elected Officials ...........................................................................................................................................................................................20 Listing of Principal Appointed Officials .........................................................................................................................................................................20 FINANCIAL SECTION Independent Auditor’s Report .................................................................................................................................................................................24-26 Management’s Discussion and Analysis ..................................................................................................................................................................28-37 Basic Financial Statements: Government-wide Financial Statements Statement of Net Position .....................................................................................................................................................................38 Statement of Activities ..........................................................................................................................................................................39 Fund Financial Statements Balance Sheet – Governmental Funds ...................................................................................................................................................40 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds ...................................................................................................................................................41 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities ...............................................................................................42 Statement of Net Position – Proprietary Fund .........................................................................................................................................43 Statement of Revenues, Expenses, and Changes in Fund Net Position – Proprietary Fund ...........................................................................................................................................................44 Statement of Cash Flows – Proprietary Fund ..........................................................................................................................................45 Statement of Fiduciary Assets and Liabilities – Agency Fund ...................................................................................................................46 Notes to Financial Statements...................................................................................................................................................................47-65 CITY OF DUNWOODY, GEORGIA 4 Required Supplementary Information: General Fund – Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (GAAP Basis) ..................................................................................................................................68 Grants Fund – Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual (GAAP Basis) ..............................................................................................................................69 HOST Fund – Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual (GAAP Basis) ..............................................................................................................................70 SPLOST Fund – Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual (GAAP Basis) ..................................................................................................................................70 Combining and Individual Fund Statements and Schedules: Combining Balance Sheet – Nonmajor Governmental Funds ..........................................................................................................................72 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds .........................................................................................................................................73 Combining and Individual Fund Statements and Schedules (Continued): Hotel/Motel Tax Fund – Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual (GAAP Basis) ..............................................................................................................................74 Motor Vehicle Excise Tax Fund – Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual (GAAP Basis) ..............................................................................................................................75 E911 Fund – Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual (GAAP Basis) ..............................................................................................................................76 Confiscated Assets Fund – Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget to Actual (GAAP Basis) .................................................................................................................................77 Urban Redevelopment Agency Fund – Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (GAAP Basis) ..................................................................................................................................78 Debt Service Fund – Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (GAAP Basis) ..................................................................................................................................79 Statement of Changes in Assets and Liabilities – Agency Fund .........................................................................................................................82 Balance Sheet – Component Unit – Convention and Visitors Bureau of Dunwoody ...........................................................................................82 Statement of Revenues, Expenditures and Changes in Fund Balances – Component Unit – Convention and Visitors Bureau of Dunwoody ..........................................................................................83 5 COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2018 STATISTICAL SECTION Net Position by Component .........................................................................................................................................................................................87 Changes in Net Position .........................................................................................................................................................................................88-89 Governmental Activities Tax Revenues by Source...........................................................................................................................................................90 Fund Balances of Governmental Funds ........................................................................................................................................................................91 Changes in Fund Balances of Governmental Funds ......................................................................................................................................................92 General Governmental Tax Revenues by Source ...........................................................................................................................................................93 Assessed Value and Estimated Actual Value of Taxable Property.....................................................................................................................................94 Property Tax Rates, Direct and Overlapping Governments .............................................................................................................................................95 Principal Property Taxpayers ........................................................................................................................................................................................96
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