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Cover
1

Title Page
3

Table of Contents
5

Letter of Transmittal
13

Certificate of Achievement
31

Organizational Chart
33

Greensboro City Council
35

Report of Independent Auditor
37

Management’s Dicussion and Analysis
41

Basic Financial Statements
66

Government-Wide Financial Statements
66

Fund Financial Statements
70

Notes to the Financial Statements
109

Required Supplementary Information
157

Law Enforcement Officers’ Special Separation Allowance
157

Other Postemployment Benefit Plan
158

Local Government Employees’ Retirement System
159

Combining and Individual Fund Statements and Schedules
161

Combining Balance Sheet-Nonmajor Funds
161

Combining Statement of Revenues, Exenditures, and Changes in Fund Balances-Nonmajor Funds
171

Schedule of Changes in Long-Term Debt Enterprise Funds and Water Resources Capital Assests
181

Statement of Revenues, Expenses, and Changes in Net Position-Component Unit-Greensboro Transit Authority
183

Statement of Cash Flows-Component Unit-Greensboro Transit Authority
184

Schedules of Revenues and Expenses-Budget and Actual-Component Unit
186

Special Revenue Funds
195

Debt Service Fund
215

Capital Projects Funds
219

Perpetual Care Fund
241

Enterprise Funds
243

Internal Service Funds
273

Schedules of Revenues, Expenses, and Changes in Fund Balance-Budget and Actual
283

General Capital and Debt Schedules
303

Statistical Section (unaudited)
313

Financial Trends
314

Revenue Capacity
324

Debt Capacity
334

Demographic and Economic Information
345

Operating Information
350

Single Audit Section
355