Macon-Bibb County, Georgia

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Macon-Bibb County, Georgia MACON-BIBB COUNTY, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2020 MACON-BIBB COUNTY, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2020 PREPARED BY: Finance Department MACON-BIBB COUNTY, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2020 TABLE OF CONTENTS Page INTRODUCTORY SECTION Letter of Transmittal .......................................................................................................................................... i – vi GFOA Certificate of Achievement ........................................................................................................................ vii Organizational Chart ............................................................................................................................................. viii List of Principal Officials ........................................................................................................................................ ix FINANCIAL SECTION Independent Auditor's Report .......................................................................................................................... 1 – 4 Management’s Discussion & Analysis .......................................................................................................... 5 – 23 Basic Financial Statements Government-wide Financial Statements: Statement of Net Position ........................................................................................................................ 24 Statement of Activities ................................................................................................................. 25 and 26 Fund Financial Statements Balance Sheet – Governmental Funds ................................................................................................... 27 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ........................................................................................................... 28 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds ................................................................................................ 29 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities ........................................ 30 Statement of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – General Fund ................................................................. 31 – 33 Statement of Net Position – Proprietary Funds ......................................................................... 34 and 35 Statement of Revenues, Expenses and Changes in Fund Net Position – Proprietary Funds ................................................................................................ 36 Statement of Cash Flows – Proprietary Funds .......................................................................... 37 and 38 Statement of Fiduciary Net Position – Fiduciary Funds ....................................................................... 39 Statement of Changes in Fiduciary Net Position – Fiduciary Funds ................................................... 40 Notes to Financial Statements ............................................................................................................... 41 – 125 Required Supplementary Information Employees’ Pension Plans Schedule of Changes in the Net Position Liability and Related Ratios ............................................ 126 Schedule of Contributions ..................................................................................................................... 127 Schedule of Pension Investment Returns ............................................................................................ 128 MACON-BIBB COUNTY, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2020 TABLE OF CONTENTS (CONTINUED) Page FINANCIAL SECTION (CONTINUED) Required Supplementary Information (Continued) General Employees’ Pension Plan Schedule of Changes in the Net Position Liability and Related Ratios ............................................ 129 Schedule of Contributions ..................................................................................................................... 130 Schedule of Pension Investment Returns ............................................................................................ 131 Fire and Police Pension Plan Schedule of Changes in the Net Position Liability and Related Ratios ............................................ 132 Schedule of Contributions ..................................................................................................................... 133 Schedule of Pension Investment Returns ............................................................................................ 134 Other Post-Employment Benefit Plan Schedule of Changes in the Net OPEB Liability and Related Ratios ................................................ 135 Schedule of Contributions ..................................................................................................................... 136 Schedule of OPEB Investment Returns ................................................................................................ 137 Supplementary Information Nonmajor Governmental Funds: Combining Balance Sheet ............................................................................................................ 138 – 140 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ................................................................................................. 141 – 147 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual: Emergency 911 Fund ....................................................................................................................... 148 Hotel/Motel Tax Fund ....................................................................................................................... 149 Grants Fund ...................................................................................................................................... 150 Middle Georgia Education Corridor BID Fund ............................................................................... 151 Law Enforcement Commissary Fund ............................................................................................. 152 Law Enforcement Confiscation Fund ............................................................................................. 153 Drug Abuse Treatment and Education Fund ................................................................................. 154 Alternative Dispute Resolution Fund ............................................................................................. 155 Crime Victims Assistance Fund ...................................................................................................... 156 Juvenile Court Supervision Fund ................................................................................................... 157 Law Library Fund .............................................................................................................................. 158 District Attorney RICO Fund ........................................................................................................... 159 Sponsored Programs Fund ............................................................................................................. 160 Macon-Bibb County Jail Fund ......................................................................................................... 161 DFACS MIL Fund .............................................................................................................................. 162 MACON-BIBB COUNTY, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2020 TABLE OF CONTENTS (CONTINUED) Page FINANCIAL SECTION (CONTINUED) Supplementary Information (Continued) Nonmajor Governmental Funds (Continued): Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (Continued): ECD CDBG Fund ............................................................................................................................... 163 ECD HOME Grant Fund .................................................................................................................... 164 ECD ESG Fund .................................................................................................................................. 165 Downtown Macon BID Fund ............................................................................................................ 166 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Debt Service Fund ............................................................... 167 Nonmajor Enterprise Funds Combining Statement of Net Position .................................................................................................. 168 Combining Statement of Revenues, Expenses and Changes in Fund Net Position ..................................................................................................... 169 Combining Statement of Cash Flows ................................................................................................... 170 Internal Service Funds
Recommended publications
  • Macon-Bibb County Planning & Zoning Commission
    Macon-Bibb County Planning & Zoning Commission COMPREHENSIVE PLAN Community Assessment Draft – Public Review Phase February 2006 Macon-Bibb County Planning & Zoning Commissioners Theresa T. Watkins, Chariman Joni Woolf, Vice-Chairman James B. Patton Lonnie Miley Damon D. King Administrative Staff Vernon B. Ryle, III, Executive Director James P. Thomas, Director of Urban Planning Jean G. Brown, Zoning Director Dennis B. Brill, GIS/Graphics Director D. Elaine Smith, Human Resources Officer Kathryn B. Sanders, Finance Officer R. Barry Bissonette, Public Information Officers Macon-Bibb County Comprehensive Plan 2030 Prepared By: Macon-Bibb County Planning & Zoning Commission 682 Cherry Street Suite 1000 Macon, Georgia 478-751-7460 www.mbpz.org February 2006 “The opinion, findings, and conclusions in this publication are those of the author(s) and not necessarily those of the Department of Transportation, State of Georgia, or the Federal Highway Administration. Table of Contents Introduction…………………………………………………………Introduction-1 Chapter 1- General Population Overview .................................................................... 1-1 Chapter 2 - Economic Development ............................................................................ 2-1 Chapter 3 - Housing......................................................................................................... 3-1 Chapter 4 - Natural and Cultural Resources................................................................. 4-1 Chapter 5 - Community Facilities and Services...........................................................
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  • Macon, GA 31210 | (478) 750-7507 | Fax (478) 750-9002 |
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  • Saving Places Index REPORT FRONT COVER, TOP: Downtown Macon at Night
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  • Flint River Mill Overview
    GEORGIA FLINT RIVER Eastover MILL Flint River Mill Overview • Location: Southwest Georgia in Oglethorpe – the Macon County Seat. Distance from Columbus to: • Employees: 340+ Americus: 30 minutes • Products: Southern softwood Kraft pulp used Habitat for Humanity headquarters in diapers, wipes, feminine care and adult incontinence products Macon: 1 hour • History: Flint River Mill was founded in the 1980 and “The Heart of Georgia” joined the International Paper family in 2016. Warner Robins: 45 minutes • Certications: SFI Forest Management & Fiber Business Week’s 2009 “Best Place in Georgia to Sourcing, SFI Chain of Custody, PEFC Chain of Raise a Family”; Warner Robins Air Force Base Custody, FSC Chain of Custody, FSC Controlled Columbus: 1.25 hours Wood Standard Longest urban whitewater rafting course in the world; Ft. Benning Army Military Base To See, To Know… Auburn: 2 hours The Flint River Mill Region Auburn University. Home of Auburn Tigers athletics. Atlanta: 2 hours • Population of Macon County: 13,305 Capital of Georgia. Home of the Georgia Tech Yellow • Population of Oglethorpe: 1,414 Jackets, MLB team the Atlanta Braves, NBA team the • Oglethorpe is the Macon County Seat and is home Atlanta Hawks, NFL team the Atlanta Falcons, WNBA to Macon County School District. The city is part of team the Atlanta Dream and MLS team Atlanta the Better Hometown/Main Street program to United FC. revitalize its downtown and is home to several Montgomery: 2.5 hours nature and historic areas the public can visit Capital of Alabama and enjoy. Athens: 2.75 hours • Oglethorpe is the Macon County Seat and is home University of Georgia.
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  • Antebellum Trail Calendar—Macon More Information Call the Downtown Visitor Center at 478.743.3401
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  • 2020 Cherry Blossom Festival Commemorative Poster by Larry Najera
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  • The Industrial District
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  • Rivergate Shopping Center 121 Tom Hill Sr Boulevard Macon, GA 31210 2 SANDS INVESTMENT GROUP EXCLUSIVELY MARKETED BY
    1 Rivergate Shopping Center 121 Tom Hill Sr Boulevard Macon, GA 31210 2 SANDS INVESTMENT GROUP EXCLUSIVELY MARKETED BY: DAN HOOGESTEGER ANDY CHANA DANNY HELD Lic. # 01376759 Lic. # 01896459 Lic. # 01946205 310.853.1419 | DIRECT 310.853.1316 | DIRECT 310.853.1358 | DIRECT [email protected] [email protected] [email protected] DOUG ROLAND DANIEL BYBEE ANDREW ACKERMAN Lic. # 73064 Lic. # 718918 Lic. # 311619 706.814.2217 | DIRECT 843.510.0551 | DIRECT 770.626.0445 | DIRECT [email protected] [email protected] [email protected] 1501 Johnson Ferry Road, Suite 200 Marietta, GA 30062 844.4.SIG.NNN www.SIGnnn.com In Cooperation With Sands Investment Group Atlanta, LLC – Lic. # 67374 3 SANDS INVESTMENT GROUP TABLE OF CONTENTS 04 06 11 16 18 INVESTMENT OVERVIEW LEASE ABSTRACT PROPERTY OVERVIEW AREA OVERVIEW TENANT OVERVIEW Investment Summary Lease Summaries Property Images City Overview Tenant Profiles Investment Highlights Rent Roll, Expenses Location, Aerial & Retail Maps Demographics © 2021 Sands Investment Group (SIG). The information contained in this ‘Offering Memorandum’, has been obtained from sources believed to be reliable. Sands Investment Group does not doubt its accuracy; however, Sands Investment Group makes no guarantee, representation or warranty about the accuracy contained herein. It is the responsibility of each individual to conduct thorough due diligence on any and all information that is passed on about the property to determine its accuracy and completeness. Any and all proJections, market assumptions and cash flow analysis are used to help determine a potential overview on the property, however there is no guarantee or assurance these proJections, market assumptions and cash flow analysis are subJect to change with property and market conditions.
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