Macon-Bibb County, Georgia
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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