THE CITY OF L!S VEG!S COMPREHENSIVE !NNU!L FIN!NCI!L REPORT FOR THE FISC!L YE!R ENDED JUNE 30, 2019 FOR THE FISC!L YE!R ENDED JUNE 30, 2019 PREP!RED BY: THE DEP!RTMENT OF FIN!NCE VENETT! !PPLEY!RD, DIRECTOR CITY OF L!S VEG!S 495 S. M!IN ST. | L!S VEG!S, NEV!D! 89101 !dolfo Gonzalez, arࢼ s t. (2009) Southern Nevada Law Enforcement Memorial [Steel andNeon] Photo by Mona Shield Payne INTRODUCTORY SECTION INTRODUCTORY SECTION INTRODUCTORY Je@ Fulmer, arࢼ st. (2008) Bear Poppy [Steel] Photo by Mona Shield Payne CITY OF LAS VEGAS, NEVADA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2019 PAGE INTRODUCTORY SECTION ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Letter of transmittal 5 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................GFOA Certificate of Achievement for Excellence in Financial Reporting 11 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................City of Las Vegas Table of Organization by Function and Activity 12 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................City of Las Vegas Officials 13 FINANCIAL SECTION ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Independent Auditor Report 15 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Management's Discussion and Analysis 17 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Basic Financial Statement Divider 29 Basic Financial Statements: Government-wide Financial Statements: ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement of Net Position 30 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement of Activities 32 Fund Financial Statements: ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Balance Sheet - Governmental Funds 34 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position 35 Statement of Revenues, Expenditures and Changes in Fund Balances - ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Governmental Funds 36 Reconciliation of the Statement of Revenues, Expenditures and Changes in ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Fund Balances of Governmental Funds to the Statement of Activities 37 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Budget and Actual - General Fund 38 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement of Net Position - Proprietary Funds 40 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement