2019 Comprehensive Annual Financial Report (CAFR)

Exhibit/ Schedule Number

Page 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 Statement of Fiduciary Net Position - Fiduciary Funds.............................................A-13............................................... 32 Statement of Changes in Fiduciary Net Position - Fiduciary Funds..........................A-14............................................... 33 Statement of Net Position - Component Units ..........................................................A-15............................................... 34 Statement of Activities - Component Units................................................................A-16............................................... 35 III. Notes to the Financial Statements........................................................................................................................................ 37 Required Supplementary Information: Law Enforcement Officers’ Special Separation Allowance (LEOSSA) Pension Benefit Trust: Schedule of Changes in Net Pension Liability and Related Ratios.............................1............................................... 38 Schedule of Employer Contributions...........................................................................2............................................... 39 Schedule of Investment Returns.................................................................................3............................................... 40

Other Postemployment Benefit Plan (OPEB) Trust:

Schedule of Changes in Net OPEB Liability and Related Ratios................................4............................................... 41 Schedule of Employer Contributions...........................................................................5............................................... 42 Schedule of Investment Returns.................................................................................6............................................... 43

Local Government Employees’ Retirement System: Employer’s Proportionate Share of Net Pension Liability (Asset)

and Employer Contributions........................................................................................7............................................... 44 Combining and Individual Fund Statements and Schedules: Combining Balance Sheet - Nonmajor Funds: Governmental Funds ..................................................................................................8............................................... 45 Special Revenue Funds..............................................................................................9............................................... 46 Capital Projects Funds..............................................................................................10............................................... 49

Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Funds:

Governmental Funds ................................................................................................11............................................... 54 Special Revenue Funds............................................................................................12............................................... 55 Capital Projects Funds..............................................................................................13............................................... 58

Schedule of Changes in Long-Term Debt-Enterprise Funds and

Water Resources Capital Assets...................................................................................14............................................... 63