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CITY OF GREENSBORO
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2016
Table of Contents
Exhibit
Page
Number
Number
Introductory Section
Letter of Transmittal........................................................................................................................................................................ I Certificate of Achievement for Excellence in Financial Reporting ............................................................................................. XIX Organizational Chart................................................................................................................................................................... XX City Officials............................................................................................................................................................................... XXIFinancial Section
Report of Independent Auditor ...................................................................................................................................................... 1 Management’s Discussion and Analysis ...................................................................................................................................... 2Basic Financial Statements
:
I.
Government-Wide Financial Statements:Statement of Net Position...........................................................................................A-1.................................................. 3
Statement of Activities................................................................................................A-2.................................................. 5
II.
Fund Financial Statements:Balance Sheet-Governmental Funds .........................................................................A-3.................................................. 7
Reconciliation of the Balance Sheet of Governmental
Funds to the Statement of Net Position..................................................................A-4.................................................. 8
Statement of Revenues, Expenditures, and Changes in
Fund Balances-Governmental Funds.....................................................................A-5.................................................. 9
Reconciliation of the Statement of Revenues, Expenditures, and
Changes in Fund Balances of Governmental Funds to the
Statement of Activities............................................................................................A-6................................................ 10
Statement of Revenues, Expenditures, and Changes in
Fund Balances-General Fund ................................................................................A-7................................................ 12
Statement of Net Position-Proprietary Funds.............................................................A-8................................................ 20
Reconciliation of the Statement of Net Position of Proprietary
Funds to the Statement of Net Position ……………………………..………………...A-9 .............................................. 24