COG Comprehensive Annual Financial Report

First page Table of contents Next page Last page
Cover1
Table of Contents5
Introductory Section5
Letter of Transmittal13
Certificate of Achievement for Excellence in Finacial Reporting33
Organizational Chart35
City Officials37
Financial Section39
Report of Independent Auditor39
Management’s Discussion and Analysis43
Basic Financial Statements68
Government-Wide Financial Statements68
Fund Financial Statements72
Notes to the Financial Statements107
Required Supplementary Information159
Law Enforcement159
Other Postemployment Benefit (OPEB) Trust162
Local Governmental Employees' Retirement System165
Combining and Individual Fund Statements and Schedules167
Combining Balance Sheet - Nonmajor Funds167
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Funds173
Enterprise Funds Schedule of Changes in Long-Term Debt and Water Resources Capital Assets191
Statement of Revenues, Expenses, and Changes in Net Position - Component Unit GTA193
Statement of Cash Flows - Component Unit - GTA194
Schedule of Revenues and Expenses - Budget and Actual (Non-GAAP) - GTA196
Special Revenue Funds205
Debt Service Fund225
Capital Projects Funds227
Perpetual Care Fund251
Schedule of Revenues and Expenses-Budget and Actual (Non-GAAP)253
Internal Service Funds284
Schedule of Revenues, Expenses and Changes in Fund Balance - Budget and Actual (Non-GAAP)294
Fiduciary Funds314
General Capital and Debt Schedules317
Statistical Section (unaudited)328
Financial Trends328
Revenue Capacity338
Debt Capacity348
Demographic and Economic Information359
Operating Information364
Single Audit Section370
Report of Independent Auditor on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Finacial Statements Performed in Accordance with Government Aufiting Standards370
Report of Independent Auditor on Compliance for Each Major Federal Program and on Internal Control over Compliance in Accordance with OMB Uniform Guidance and the State Single Audit Implementation Act372
Report of Independent Auditor on Compliance for Each Major State Program and Internal Control over Compliance in Accordance with Uniform Guidance and the State Single Audit Implementation Act374
Schedule of Findings and Questioned Costs376
Corrective Action Plan378
Summary Schedule of Prior Year Findings379
Schedule of Expenditures of Federal Awards380
Schedule of Expenditures of State Awards384
Notes to the Schedule of Expenditures of Federal and State Awards385

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