Clayton County, Georgia
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CLAYTON COUNTY, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT Fiscal year ended June 30, 2018 Prepared by Clayton County Finance Department Ramona Bivins, Chief Financial Officer 112 Smith Street Jonesboro, Georgia 30236 CLAYTON COUNTY, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2018 TABLE OF CONTENTS Page INTRODUCTORY SECTION Letter of Transmittal ...................................................................................................................................... i – vii Principal Officials and Consultants ...................................................................................................... viii and ix Organizational Chart .............................................................................................................................................x Certificate of Achievement for Excellence in Financial Reporting ................................................................ xi FINANCIAL SECTION Independent Auditor's Report ....................................................................................................................... 1 – 4 Management’s Discussion and Analysis (Unaudited) .............................................................................. 5 – 19 Basic Financial Statements: Government-wide Financial Statements: Statement of Net Position .......................................................................................................................... 20 Statement of Activities ................................................................................................................... 21 and 22 Fund Financial Statements: Balance Sheet – Governmental Funds ......................................................................................... 23 and 24 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ...................................................................................................................... 25 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds .................................................................................................................. 26 and 27 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities ........................................ 28 Statement of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – General Fund ....................................................................................................... 29 Statement of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Fire Fund .................................................................................................. 30 and 31 Statement of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Other County Grants Fund ..................................................................... 32 and 33 Statement of Net Position – Proprietary Funds ....................................................................................... 34 Statement of Revenues, Expenses and Changes in Fund Net Position – Proprietary Funds ................................................................................................................................... 35 Statement of Cash Flows – Proprietary Funds ........................................................................................ 36 Statement of Fiduciary Net Position – Fiduciary Funds ......................................................................... 37 Statement of Changes in Fiduciary Net Position – Pension Trust Fund .............................................. 38 Component Units Financial Statements: Combining Statement of Net Position ...................................................................................................... 39 Combining Statement of Activities ............................................................................................... 40 and 41 Notes to Financial Statements ............................................................................................................... 42 – 84 CLAYTON COUNTY, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2018 TABLE OF CONTENTS (Continued) Page FINANCIAL SECTION – CONTINUED Required Supplementary Information: Schedule of Proportionate Share of the Net Pension Liability – Clayton County Public Employees Retirement System .............................................................................................. 85 Schedule of Contributions – Clayton County Public Employees Retirement System .............................................................................................. 86 Schedule of Changes in the County’s Total OPEB Liability and Related Ratios ................................................................................................................................ 87 Combining and Individual Fund Statements and Schedules ......................................................................... 88 Nonmajor Governmental Funds: Special Revenue Funds .................................................................................................................. 89 – 91 Capital Project Funds ............................................................................................................................. 92 Combining Balance Sheet – Nonmajor Governmental Funds............................................................ 93 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds ...................................................................... 94 Combining Balance Sheet – Nonmajor Governmental Funds – Special Revenue Funds ........................................................................................................... 95 – 98 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds – Special Revenue Funds.......................... 99 – 102 Combining Balance Sheet – Nonmajor Governmental Funds – Capital Projects Funds ................................................................................................................. 103 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds – Capital Projects Funds ................................... 104 Schedule of Projects Funded through Special Purpose Local Option Sales Tax Proceeds ......................................................................................................... 105 and 106 Budgetary Comparisons: General Fund: Schedule of Revenues Compared to Budget ................................................................... 107 – 109 Schedule of Expenditures Compared to Budget ............................................................. 110 – 125 Nonmajor Special Revenue Funds: Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget to Actual: Hotel/Motel Tax Fund ......................................................................................................... 126 Tourism Authority Fund .................................................................................................... 127 Emergency Telephone System Fund ............................................................................... 128 Federal Narcotics Fund ..................................................................................................... 129 State Narcotics Fund ......................................................................................................... 130 CLAYTON COUNTY, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2018 TABLE OF CONTENTS (Continued) Page FINANCIAL SECTION – CONTINUED Nonmajor Special Revenue Funds (Continued): Schedules of Revenues, Expenditures, and Changes in Fund Balances – Budget to Actual (Continued): Jail Construction and Staffing Fund ................................................................................ 131 Juvenile Support Services Fund ...................................................................................... 132 Drug Abuse Treatment and Education Fund .................................................................. 133 Alternative Dispute Resolution Fund ............................................................................... 134 Victims Assistance Fund .................................................................................................. 135 Domestic Seminars Fund ................................................................................................. 136 State Court Technology Fee Collection Fund ................................................................. 137 Collaborative Authority Fund ........................................................................................... 138 Aging Grant Fund .............................................................................................................. 139 Housing and Urban Development Grant Fund ................................................. 140 and 141 Law Library Fund…………………………………………………………………………………142 Street Lights Fund ............................................................................................................. 143 Ellenwood Tax Allocation District Fund .......................................................................... 144 Central Clayton Corridor Tax Allocation District