Comprehensive Annual Financial Report DeKalb County, Georgia Year Ended December 31, 2017 Prepared by: Department of Finance DeKalb County Comprehensive Annual Financial Report 2017 TABLE OF CONTENTS Page INTRODUCTORY SECTION: (UNAUDITED) Letter of Transmittal ................................................................................................................................................................................................... 1 Certificate of Achievement ......................................................................................................................................................................................... 6 Organizational Chart .................................................................................................................................................................................................. 7 Principal Officials ........................................................................................................................................................................................................ 8 Department of Finance ............................................................................................................................................................................................. 10 FINANCIAL SECTION Independent Auditors’ Report .................................................................................................................................................................................. 12 Management’s Discussion and Analysis (Unaudited) .............................................................................................................................................. 15 Basic Financial Statements: Government-wide Financial Statements: Statement of Net Position .................................................................................................................................................... 29 Statement of Activities ......................................................................................................................................................... 30 Fund Financial Statements: Governmental Funds Financial Statements: Balance Sheet........................................................................................................................................................................ 31 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position ............................................. 32 Statement of Revenues, Expenditures, and Changes in Fund Balances (Deficits) ............................................................... 33 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities .......................................................................................................................................... 34 Statement of Revenues, Expenditures, and Changes in Fund Balances (Deficit) – Budget and Actual – General Fund ...... 35 DeKalb County Comprehensive Annual Financial Report 2017 TABLE OF CONTENTS (Continued) Page Statement of Revenues, Expenditures, and Changes in Fund Balances (Deficits) – Budget and Actual – Major Special Revenue Funds‐ Special Tax District – Designated Services ............................................................................................. 37 Statement of Revenues, Expenditures, and Changes in Fund Balances (Deficits) – Budget and Actual – Major Special Revenue Funds‐Special Tax District – Unincorporated ......................................................................................................... 37 Statement of Revenues, Expenditures, and Changes in Fund Balances (Deficits) – Budget and Actual – Major Special Revenue Funds‐ Special Tax District – Police Services .......................................................................................................... 37 Statement of Revenues, Expenditures, and Changes in Fund Balances (Deficits) – Budget and Actual – Major Special Revenue Funds‐ Special Tax District – Fire ........................................................................................................................... 38 Proprietary Funds Financial Statements: Statement of Net Position .................................................................................................................................................... 39 Statement of Revenues, Expenses, and Changes in Net Position ........................................................................................ 41 Statement of Cash Flows ...................................................................................................................................................... 42 Fiduciary Funds Financial Statements: Statement of Fiduciary Net Position ..................................................................................................................................... 43 Statement of Changes in Fiduciary Net Position .................................................................................................................. 44 Component Units Financial Statements: Statement of Net Position .................................................................................................................................................... 45 Statement of Activities ......................................................................................................................................................... 46 Notes to the Financial Statements ............................................................................................................................................................... 47 DeKalb County Comprehensive Annual Financial Report 2017 TABLE OF CONTENTS (Continued) Page Required Supplemental Information: Pension Plan: Unaudited Schedule of Changes in Net Pension Liability and Related Ratios .......................................................................... 93 Unaudited Schedule of County Contributions ............................................................................................................................ 94 Unaudited Schedule of Pension Investment Returns ................................................................................................................ 95 Other Postemployment Benefits (OPEB): Unaudited Schedule of Funding Progress / Unaudited Schedule of Contributions to Other Postemployment Benefits (OPEB) ..................................................................................................................................................................... 96 Combining Statements and Schedules: Nonmajor Governmental Funds: Combining Balance Sheet .................................................................................................................................................... 97 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances .......................................................... 98 Nonmajor Special Revenue Funds: Combining Balance Sheet .................................................................................................................................................... 99 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Deficits) ......................................... 102 Schedule of Revenues, Expenditures and Changes in Fund Balances (Deficits) – Budget and Actual – Nonmajor Special Revenue Funds ......................................................................................................................................... 105 Nonmajor Debt Service Funds Combining Balance Sheet .................................................................................................................................................. 111 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ....................................................... 112 DeKalb County Comprehensive Annual Financial Report 2017 TABLE OF CONTENTS (Continued) Page Schedule of Revenues, Expenditures, and Changes in Fund Balances (Deficits) – Budget and Actual – Nonmajor Debt Services Funds .............................................................................................................................................. 113 Nonmajor Capital Projects Funds Combining Balance Sheet .................................................................................................................................................. 115 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Deficits) ......................................... 116 Nonmajor Proprietary Funds Combining Statement of Net Position ................................................................................................................................. 117 Combining Statement of Revenues, Expenses, and Changes in Net Position .................................................................. 118 Combining Statement of Cash Flows.................................................................................................................................. 119 Internal Service Funds Combining Statement of Net Position (Deficit) ................................................................................................................... 120 Combining Statement of Revenues, Expenses, and Changes in Net Position (Deficit) ....................................................