Comprehensive Annual Financial Report Fiscal Year Ended June 30, 2019
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MACON-BIBB COUNTY, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2019 MACON-BIBB COUNTY, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2019 PREPARED BY: Finance Department MACON-BIBB COUNTY, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2019 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 – 116 Required Supplementary Information Employees’ Pension Plans Schedule of Changes in the Net Position Liability and Related Ratios ............................................ 117 Schedule of Contributions ..................................................................................................................... 118 Schedule of Pension Investment Returns ............................................................................................ 119 MACON-BIBB COUNTY, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2019 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 ............................................ 120 Schedule of Contributions ..................................................................................................................... 121 Schedule of Pension Investment Returns ............................................................................................ 122 Fire and Police Pension Plan Schedule of Changes in the Net Position Liability and Related Ratios ............................................ 123 Schedule of Contributions ..................................................................................................................... 124 Schedule of Pension Investment Returns ............................................................................................ 125 Other Post-Employment Benefit Plan Schedule of Changes in the Net OPEB Liability and Related Ratios ................................................ 126 Schedule of Contributions ..................................................................................................................... 127 Schedule of OPEB Investment Returns ................................................................................................ 128 Supplementary Information Nonmajor Governmental Funds: Combining Balance Sheet ............................................................................................................ 129 – 131 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ................................................................................................. 132 – 138 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual: Emergency 911 Fund ....................................................................................................................... 139 Hotel/Motel Tax Fund ....................................................................................................................... 140 Grants Fund ...................................................................................................................................... 141 Middle Georgia Education Corridor BID Fund............................................................................... 142 Law Enforcement Commissary Fund ............................................................................................. 143 Law Enforcement Confiscation Fund ............................................................................................. 144 Drug Abuse Treatment and Education Fund ................................................................................. 145 Alternative Dispute Resolution Fund ............................................................................................. 146 Crime Victims Assistance Fund ...................................................................................................... 147 Juvenile Court Supervision Fund ................................................................................................... 148 Law Library Fund .............................................................................................................................. 149 District Attorney RICO Fund............................................................................................................ 150 Sponsored Programs Fund ............................................................................................................. 151 Macon-Bibb County Jail Fund ......................................................................................................... 152 DFACS MIL Fund .............................................................................................................................. 153 MACON-BIBB COUNTY, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2019 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 ............................................................................................................................... 154 ECD HOME Grant Fund .................................................................................................................... 155 ECD ESG Fund .................................................................................................................................. 156 Downtown Macon BID Fund ............................................................................................................ 157 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Debt Service Fund ............................................................... 158 Nonmajor Enterprise Funds Combining Statement of Net Position .................................................................................................. 159 Combining Statement of Revenues, Expenses and Changes in Fund Net Position ..................................................................................................... 160 Combining Statement of Cash Flows ................................................................................................... 161 Internal Service