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2017 Comprehensive Annual Financial Report

View the complete 2017 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

Budgetary Comparison Schedules

• • General Fund     C-11
• Education Fund     C-12        
• Grants Fund     C-13 

Proprietary Funds

• Statement of Net Position     C-14       
• Statement of Revenues, Expenses, and Changes in Fund Net Position C-15
• Statement of Cash Flows     C-16 

Fiduciary Funds

• Statement of Fiduciary Net Position     C-18       
• Statement of Changes in Fiduciary Net Position     C19 

Component Units

• Combining Statements of Net Position      C-20
• Combining Statements of Activities     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
     

• Other Post Employment Benefits (OPEB) Trust Fund     D-48
• Shelby County Retirement System     D-49        
• Notes to the Required Supplementary Information     D-51

• Combining Statement of Position   E-13
• Combining Statement of Revenues, Expenditures, and Changes in Funds Net Position     E-14
• Combining Statement of Cash Flows     E-15 

 Internal Service Funds

• Combining Statement of Net Position     E-16       
• Combining Statement of Revenues, Expenses, and Changes in Fund Net Position E-17
• Combining Statement of Cash Flows     E-18

Fiduciary Funds

• Post Employment Benefits Trust Funds Combining Statement of Fiduciary New Position     E-19
• Combining Statement of Changes in Fiduciary Net Position     E-20

 
 County Charter Officers and General Agency Funds

• Combined Schedule of Changes in Assets and Liabilities     E-21

General Obligation Bonds

• Schedule of General Obligation Bonds - Except School Purposes     W-24
• Schedule of General Obligation Bonds - School Purposes     E-26
• Schedule of Defeased Bonds     E-28

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-38
• Summary By Department     F-39       
• Grant Funds By Department F-43

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     G-24

Government Auditing Standards Section (Single Audit)