Clayton County, Georgia

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 Fund ................................................. 145 Forest Park Tax Allocation District Fund........................................................................ 146 Mountain View Tax Allocation District Fund .................................................................. 147 Northwest Clayton Corridor Tax Allocation District ...................................................... 148 Debt Service and Capital Project Funds: Schedules of Revenues, Expenditures, and Changes in Fund Balances – Budget to Actual: Debt Service Fund ............................................................................................................ 149 Villages of Ellenwood Capital Projects Fund.................................................................. 150 Roads and Recreation Capital Projects Fund................................................................. 151 2009 SPLOST Capital Projects Fund .................................................................152 and 153 2015 SPLOST Capital Projects Fund .................................................................154 and 155 2017 URA Bond Fun .......................................................................................................... 156 Internal Service Funds: ........................................................................................................................ 157 Internal Service Funds – Combining Statement of Net Position .............................................. 158 Internal Service Funds – Combining Statement of Revenues, Expenses and Changes in Net Fund Position .......................................................................... 159 Internal Service Funds – Combining Statement of Cash Flows ............................................... 160 CLAYTON COUNTY, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2018 TABLE OF CONTENTS (Continued) Page FINANCIAL SECTION – CONTINUED Agency Funds: ...................................................................................................................................... 161 Combining Statement of Assets and Liabilities – Agency Funds ..............................162 and 163 Combining Statement of Changes in Assets and Liabilities – Agency Funds ............................................................................................................... 164 – 166 Discretely Presented Component Unit: .............................................................................................. 167 Statements of Net Position – Landfill Authority ......................................................................... 168 Statements of Revenues, Expenses and Change in Fund Net Position – Landfill Authority ........................................................................................... 169 Statements of Cash Flows – Landfill Authority ....................................................................170 and 171 STATISTICAL SECTION (Unaudited): ................................................................................................................... 172 Financial Trends: Net Position – Last Ten Fiscal Years........................................................................................173 and 174 Changes in Net Position – Primary Government – Last Ten Fiscal Years ...........................175 and 176 Changes in Net Position – Component Units – Last Ten Fiscal Years ..................................... 177 – 180 Fund Balances, Governmental Funds – Last Ten Fiscal Years.............................................181 and 182 Changes in Fund Balances, Governmental Funds – Last Ten Fiscal Years ........................183 and 184 Revenue Capacity: Assessed and Estimated Actual Value of Taxable Property – Last Ten Fiscal Years............................................................................................................. 185 – 194 Property Tax Rates – Direct and Overlapping Governments – Last Ten Calendar Years ........................................................................................................195 and 196 Principal Property Taxpayers – Last Ten Calendar Years......................................................197 and 198 Property Tax Levies and Collections – Last Ten Calendar Years .........................................199 and 200 Debt Capacity: Ratios of Outstanding Debt by Type – Last Ten Fiscal Years ...............................................201 and 202 Legal Debt Margin Information – Last Ten Fiscal Years.........................................................203 and 204 Pledged-Revenue Coverage – Current Fiscal Year and Last Nine Fiscal Years................................ 205 Demographic and Economic Information: Demographic and Economic Statistics – Last Ten Calendar Years.................................................... 206 Principal Employers – Current Calendar Year and Nine Years Ago.................................................... 207 Operating Information: Full-Time Clayton County Employees by Function – Last Ten Fiscal Years ..................................... 208 Operating Indicators by Function/Program – Last Ten Fiscal Years ........................................ 209 – 214 Capital Asset Statistics by Function – Last Ten Fiscal Years ................................................... 215 – 218 INTRODUCTORY SECTION UNAUDITED This section contains the following subsections: LETTER OF TRANSMITTAL LISTING OF PRINCIPAL OFFICIALS AND CONSULTANTS ORGANIZATIONAL CHART CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING April 11, 2019 The Honorable Jeffrey E Turner, Chairman Members of the Clayton County Board of Commissioners and Citizens of Clayton County Ladies and Gentlemen: The Comprehensive Annual Financial Report of Clayton County, Georgia, for the Fiscal Year ended June 30, 2018, is submitted herewith. This report consists of management’s representations concerning the finances of Clayton County, Georgia. Responsibility for both the accuracy of the data and the completeness and fairness of presentation, including all disclosures, rests with the management of the County. To the best of our knowledge and belief, the enclosed data are accurate in all material respects and are reported in a manner that presents fairly the financial position and results of operations of the County. All disclosures necessary to enable interested citizens to gain a reasonable understanding of the County's financial affairs are included. To provide a reasonable basis for making its representations, management has established a framework of internal controls surrounding the accounting system and consideration is given to the adequacy of those internal accounting controls. Internal accounting controls are designed to provide reasonable, but not absolute, assurance regarding: (1) the safeguarding of assets against loss from unauthorized use or disposition; and (2) the reliability of financial records for preparing financial statements and maintaining accountability for assets. The concept of reasonable assurance recognizes that: (1) the cost of control should not exceed the benefits likely to be derived; and (2) the evaluation of costs and benefits requires estimates and judgments by management. All internal control evaluations occur within the above framework. We believe that the County's internal accounting controls adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions. In compliance with State laws requiring that an annual audit of the books of account, financial records, and transactions of all administrative departments of the County be conducted by independent certified public accountants selected by the Clayton County Board of Commissioners, the basic financial statements for the fiscal year ended June 30, 2018, were audited by Mauldin & Jenkins, LLC, a firm of licensed certified public accountants. The goal of an independent audit is to provide reasonable assurance that the financial statements are free of material misstatements. The audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management of the County, and evaluating the overall financial statement presentation. Mauldin & Jenkins’ unmodified opinion has been included in this report. Their audit was conducted in accordance with auditing standards generally accepted in the United States of America and with Government Auditing Standards issued by the Comptroller of the United States of America. An unmodified opinion indicates that the audit did not disclose any conditions that would cause the basic financial statements not to be fairly presented in all material respects.

Clayton County, Georgia

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