CAFR 2017

First page Table of contents Next page Last page
Cover1
Table of Contents5
Introductory Section5
Letter of Transmittal13
Cerificate of Achievement for Excellence in Financial Reporting31
Organizational Chart33
City Official35
Financial Section37
Report of Independent Auditor37
Management’s Dicussion and Analysis41
Basic Financial Statements67
Government-Wide Financial Statements67
Fund Financial Statements70
Notes to the Financial Statements109
Required Supplementary Information161
Law Enforcement Officers Special Separation Allowance (LEOSSA) Pension Benefi Trust161
Other Postemployment Benefi Plan (OPEB) Trust165
Local Government Employees’ Retirement System169
Combining and Individual Fund Statements and Schedules:171
Combining Balance Sheet - Nonmajor Funds171
Combining Statement of Revenues, Expenditures, and183
Schedule of Changes in Long-Term Debt-Enterprise Funds and Water Resources Capital Assets195
Statement of Revenues, Expenses, and Changes in Net Position-Component Unit - Greensboro Transit Authority197
Statement of Cash Flows - Component Unit - Greensboro Transit Authority198
Schedules of Revenues and Expenses-Budget and Actual-Component Unit (Non-GAAP)200
Schedules of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual209
Special Revenue Funds209
Debt Service Fund231
Capital Projects Funds235
Perpetual Care Fund259
Enterprise Funds264
Schedules of Revenues and Expenses-Budget and Actual (Non-GAAP)264
Internal Service Funds290
Schedules of Revenues, Expenses, and Changes in Fund Balance-Budget and Actual (Non-GAAP300
General Capital and Debt Schedules319
Statistical Section (unaudited)330
Financial Trends330
Revenue Capacity340

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