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2014 Comprehensive Annual Financial Report

         View the complete 2014 Comprehensive Annual Financial Report

         Table of Contents

Introductory Section 

• Letter of Transmittal     A-1 
• County Officials     A-6 
• County Organization Chart    A-7
• GFOA Certificate of Achievement    A-8

Financial Section

• Independent Auditors Report    B-1 
• Management's Discussion and Analysis    B-5

Basic Financial Statements
Government-wide Financial Statements

• Statement of Net Position    C-1
• Statement of Activities    C-2

Fund Financial Statements
Governmental Funds

• Balance Sheet    C-4
• Reconciliation of Fund Balances of Governmental Funds to the Statement of Net Position     C-7
• Statement of Revenues, Expenditures and Changes in Fund Balances     C-8
• Reconciliation of Changes in Fund Balances of Governmental Funds to the Statement of Activities    C-10

Proprietary Funds

• Statement of Net Position  C-11 
• Statement of Revenues, Expenses, and Changes in Fund Net Position    C-12
• Statement of Cash Flows    C-13

Fiduciary Funds

• Statement of Fiduciary Net Position    C-15 
• Statement of Changes in Fiduciary Net Position    C-16

Component Units

• Combining Statements of Net Position    C-17
• Combining Statements of Activities    C-18
   

Budgetary Comparison Statements

• General Fund C-20 
• Education Fund C-21
• Grants Fund  C-22
  

Notes to Financial Statements

• Index to Notes to Financial Statements  D-1 
• Notes to Financial Statements   D-2 

Required Supplementary Information
Other Required Supplementary Information 

• Shelby County Retirement System    D-39 
• Other Post Employment Benefits (OPEB) Trust Fund    D-39 
• Notes to the Required Supplementary Information    D-40 

Non-Major Enterprise Funds

• Combining Statement of Net Position    E-12 
• Combining Statement of Revenues, Expenditures, and Changes in Funds Net Position    E-13
• Combining Statement of Cash Flows    E-14

Internal Service Funds

• Combining Statement of Net Position    E-15
• Combining Statement of Revenues, Expenses, and Changes in Fund Net Position    E-16           
• Combining Statement of Cash Flows    E-17

Fidiciary Funds        

• Post Employment Benefits Trust Funds Combining Statement of Fiduciary Net Position    E-18
• Combining Statement of Changes in Fiduciary Net Position   E-19

County Charter Officers and General Agency Funds

• Combined Schedule of Changes in Position and Liabilities    E-20

General Obligation Bonds

• Schedule of General Obligation Bonds - Except for School Purposes   E-24
• Schedule of General Obligation Bonds - School Purposes    E-26
• Schedule of Defeased Bonds  E-29

Other Budgetary Comparison Schedules

• Debt Service Fund   F-1

General Fund Budgetary Comparisons

• Summary By Type    F-2 
• Summary By Department    F-3 
• General Fund by Department    F-7 

Grant Funds Budgetary Comparisons

• Summary By Type    F-35
• Summary By Department    F-36
• Grant Funds By Department    F-39

Statistical Section

• Statistical Section Index   G-1 
• Financial Trends Information    G-2 
• Revenue Capacity Information    G-10 
• Debt Capacity Information    G-15 
• Demographic and Economic Information   G-17 
• Operating Information    G-19 
• Schedule of Salaries and Fidelity Bonds of Principal Officials    G-24

 _{^{Government Auditing Standards Section (Single Audit)}}