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Exhibit/
Schedule
Page
Number
Number
Statement of Revenues, Expenses, and Changes in
Net Position-Proprietary Funds ............................................................................A-10................................................ 25
Reconciliation of the Statement of Revenues, Expenses, and
Changes in Net Position of Proprietary Funds to the
Statement of Activities..........................................................................................A-11................................................ 27
Statement of Cash Flows-Proprietary Funds ..........................................................A-12................................................ 28
Fiduciary Fund:
Statement of Fiduciary Net Position-Fiduciary Fund ............................................A-13................................................ 33
Statement of Changes in Fiduciary Net Position-Fiduciary Fund.........................A-14................................................ 34
Statement of Net Position-Component Units...........................................................A-15................................................ 35
Statement of Activities-Component Units................................................................A-16................................................ 36
III.
Notes to the Financial Statements……………………………………………………………. ................................................. 38 Required Supplementary Information: Law Enforcement Officers’ Special Separation Allowance:Schedule of Funding Progress .................................................................................. 1................................................ 39
Other Postemployment Benefit Plan:Schedule of Funding Progress.................................................................................. 2................................................ 40
Schedule of Employer Contributions ......................................................................... 2................................................ 40
Local Government Employees’ Retirement System:Employer’s Proportionate Share of Net Pension Liability (Asset) ............................. 3................................................ 41
Employer Contributions ............................................................................................. 3................................................ 41
Combining and Individual Fund Statements and Schedules: Combining Balance Sheet-Nonmajor Funds:Governmental Funds................................................................................................. 4................................................ 42
Special Revenue Funds ............................................................................................ 5................................................ 43
Capital Projects Funds .............................................................................................. 6................................................ 46
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances-Nonmajor Funds:Governmental Funds................................................................................................. 7................................................ 50
Special Revenue Funds ............................................................................................ 8................................................ 51
Capital Projects Funds .............................................................................................. 9................................................ 54
Schedule of Changes in Long-Term Debt-Enterprise Funds and Water Resources Capital Assets............................................................................. 10................................................ 58 Statement of Revenues, Expenses, and Changes in Net Position-Component Unit-Greensboro Transit Authority .................................. 11................................................ 59