| Cover | 1 |
| Title Page | 3 |
| Table of Contents | 4 |
| Introductory Section | 11 |
| Transmittal Letter | 11 |
| Certificate of Achievement | 35 |
| City of Greensboro Organizational Chart | 37 |
| City Council | 39 |
| Financial Section | 41 |
| Report of Independent Auditor | 41 |
| Management's Dicussion and Analysis | 44 |
| Basic Financial Statements | 41 |
| I. Government-Wide Financial Statements | 48 |
| Statement of Net Position A-1 | 68 |
| Statement of Activities A-2 | 70 |
| II. Fund Financial Statements | 72 |
| Balance Sheet Government Funds A-3 | 72 |
| Reconciliation of the Balance Sheet of Governement Funds A-4 | 73 |
| Statement of Revenues, Expenditures and Changes in Fund Balances A-5 | 74 |
| Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Government Funds A-6 2020 | 75 |
| Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual - General Fund A-7 | 77 |
| Statement of Net Position - Proprietary A-8 | 86 |
| Reconciliation of the Statement of Net Position-Proprietary Finds To the Statement of Net Position A-9 | 91 |
| Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds A-10 | 92 |
| Reconciliation of the Statement of Revevues, Expenses and Changes in Net Position-Proprietary Funds A-11 | 95 |
| Statement of Cash Flows Proprietary Funds A-12 | 96 |
| Statements of Fiduciary Net Position-Fiduciary Funds A-13 | 100 |
| Statement of Changes in Fiduciary Net Position-Fuduciary Funds A-14 | 101 |
| Statement of Net Position-Component Units A-15 | 103 |
| Statement of Activities-Component Units A-16 | 104 |
| III. Notes to the Financial Statements | 107 |
| Required Supplementary Information | 157 |
| Law Enforcement Officers' Special Separation Allowance (LEOSSA) Pension Benefit Trust | 157 |
| Schedule of Change in Net Pension Liability and Related Ratios Schedule 1 | 157 |
| Schedule of Employer Contributions Schedule 2 | 158 |
| Schedule of Investment Returns LEOSSA Schedule 3 | 159 |
| Other Postemployment Benefit Plan (OPEB) Trust | 160 |
| Schedule of Changes in Net OPEB Liability and Related Rations Schedule 4 | 160 |
| Schedule of Employers Contributions-OPEB Schedule 5 | 161 |
| Schedule of Investment Returns-OPEB Schedule 6 | 162 |
| Local Government Employees' Retirement System | 163 |
| Employer's Proportionate Share of Net Pension Liability (Asset) Schedule 7 | 163 |
| Combining and Individual Fund Statements and Schedules | 165 |
| Combining Balance Sheet Nonmajor Governmental Funds | 165 |
| Governmental Fund Schedule 8 | 165 |
| Special Revenue Funds Schedule 9 | 166 |
| Capital Projects Funds Schedule 10 | 170 |
| Combining Statement of Revenues, Expenditures, and
Changes in Fund Balances - Nonmajor Funds | 177 |
| Government Funds Schedule 11 | 177 |
| Special Revenue Schedule 12 | 178 |
| Capital Projects Funds Schedule 13 | 182 |
| Schedule of Changes in Long-Term Debt-Enterprise Funds and Water Resources Capital Assets | 189 |
| Enterprise Funds Schedule 14 | 189 |
| Schedules of Revenues, Expenditures, and Changes in
Fund Balance - Budget and Actual | 191 |
| Special Revenue Funds | 191 |
| State Highway Allocation Schedule 15 | 195 |
| Cemetery Schedule 16 | 196 |
| Hotel/Motel Occupancy Tax Schedule 17 | 197 |
| Economic Development Schedule 18 | 198 |
| Special Tax Districts Schedule 19 | 199 |
| Housing Partnership Revolving Schedule 20 | 201 |
| Community Development Fund 21 | 202 |
| HOME Program Schedule 22 | 204 |
| Workforce Investment Act Schedule 23 | 205 |
| State and Federal Grant Fund Schedule 24 | 206 |
| State and Federal Grants (ARRA) Fund Schedule 25 | 210 |
| Emergency Telephone System Fund Schedule 26 | 211 |
| Debt Service Fund | 213 |
| Debit Service Fund Schedule 27 | 215 |
| Capital Projects Fund | 217 |
| Street and Sidewalk Schedule 28 | 219 |
| State Highway Allocation Schedule 29 | 220 |
| General Capital Improvements Schedule 30 | 221 |
| General Capital Improvements Schedule 31 | 222 |
| Neighborhood Redevelopment Bond-Series 2005 and 2006A Schedule 32 | 223 |
| Library Facilities Bond-Series 2008 Schedule 33 | 224 |
| Historical Museum Bond-Series 2008 Schedule 34 | 225 |
| Parks and Recreation Bond-Series 2008 Schedule 35 | 226 |
| Economic Development Bond-2008 Schedule 36 | 227 |
| Fire Station Bond-Series 2008 Schedule 37 | 228 |
| War Memorial Stadium Bond-Series2008 Schedule 38 | 229 |
| Street Improvements Bond-Series 2010 Schedule 39 | 230 |
| Parks and Recreation Bond-Series 2010 Schedule 40 | 231 |
| Housing Bond-Series 2010 Schedule 41 | 232 |
| Greensboro Science Center Bond-Series 2010 Schedule 42 | 233 |
| Transportation Bond-Series 2016 Schedule 43 | 234 |
| Parks and Recreation Bond-Series 2016 Schedule 44 | 235 |
| Housing Bond-Series 2016 Schedule 45 | 236 |
| Community & Economic Development Bond-Series 2016 Schedule 46 | 237 |
| Fire Station Bond-Series 2019 Schedule 47 | 239 |
| Perpetual Care Fund | 241 |
| Enterprise Funds | 243 |
| Schedules of Revenues and Expenses-Budget and Actual (Non-GAAP) | 245 |
| Water Resources Fund Schedule 48 | 246 |
| Water Resources Bond-Series 2014 Schedule 49 | 248 |
| Water Resources Bond Fund-2018 Schedule 50 | 249 |
| Guilford County Construction Project Schedule 51 | 250 |
| Water Resources Captial Improvement Schedule 52 | 251 |
| Water Resources Extension Project Schedule 53 | 253 |
| Stormwater Management Schedule 54 | 254 |
| Stormwater Capital Improvement Schedule 55 | 257 |
| Coliseum Schedule 56 | 258 |
| Performing Arts Fund Schedule 57 | 260 |
| Performing Arts Center Capital Project Schedule 58 | 262 |
| Colisum Capital Improvement Bond Schedule 59 | 263 |
| Coliseum Capital Improvement Schedule 60 | 265 |
| Solid Waste Management Schedule 61 | 266 |
| Solid Waste Capital Improvement Schedule 62 | 269 |
| Greensboro Transit Advisory Commission Schedule 63 | 270 |
| Greensboro Transit Advisory Commission Grand Fund Schedule 64 | 273 |
| Parking Facilities Schedule 65 | 274 |
| Parking Facilities Capital Project Schedule 66 | 276 |
| Parking Facilities Bond Schedule 67 | 277 |
| Internal Service Funds | 279 |
| Combining Statement of Net Position Schedule 68 | 280 |
| Combining Stement of Revenues, Expenses and Changes in Net Position Schedule 69 | 282 |
| Combining Statement of Cash Flows Schedule 70 | 284 |
| Schedule of Changes in Long-Term Debt Schedule 71 | 287 |
| Schedule of Revenues, Expenses, and Changes in Fund Balance-Budget and Actual (Non-GAAP) | 289 |
| Equipment Service Schedule 72 | 290 |
| Technical Services Schedule 73 | 292 |
| Technical Services Capital Project Schedule 74 | 295 |
| Information Systems Schedule 75 | 296 |
| Graphic Services Schedule 76 | 299 |
| Guilford Metro Communications Schedule 77 | 300 |
| Employee Risk Retention Schedule 78 | 302 |
| General Risk Retention Schedule 79 | 304 |
| Capital Leasing Schedule 80 | 306 |
| Fiduciary Funds | 309 |
| Statement of Fiduciary Net Position Schedule 81 | 310 |
| Statement of Changes in Fiduciary Net Position Schedule 82 | 311 |
| General Capital and Debt Schedules | 313 |
| Schedule of General Capital Assestes by Source Schedule 83 | 313 |
| Schedule of General Capital Assessts by Function and Activity Schedule 84 | 314 |
| Schedule of Changes in General Capital Assets by Function and Activity Schedule 85 | 316 |
| Schedule of Long-Term Debt Schedule 86 | 318 |
| Schedule of Changes in General Long-Term Debt Schedule 87 | 320 |
| Statistical Section (unaudited) | 323 |
| I. Financial Trends | 323 |
| Net Position by Component Table I | 324 |
| Changes in Net Position, Expenses, Program Revenues, and Net Table II(Expenses)/Revenue | 326 |
| Changes in Net Position, General Revenues and Total Changes in Net Position Table III | 328 |
| Fund Balances, Governmental Funds Table IV | 330 |
| Changes in Fund Balances, Governmental Funds Table V | 332 |
| II. Revenue Capacity | 334 |
| Tax Revenues by Source, Governmental Funds Table VI | 334 |
| Schedule of Ad Valorem Taxes Receivable Table VII | 335 |
| Analysis of Current Tax Levy Table VIII | 337 |
| Assessment Value and Estimated Actual Value of All Taxable Property Table IX | 338 |
| Direct and Overlapping Property Tax Rates Table X | 341 |
| Principal Property Taxpayers Table XI | 342 |
| Property Tax Levies and Collections Table XII | 344 |
| III. Debt Capacity | 346 |
| Ratios of Outstanding Debt by Type Table XIII | 346 |
| Ratio of Net General Obligation Bonded Debt Table XIV | 348 |
| Computation of Direct and Overlapping Bonded Debt Table XV | 351 |
| Legal Debt Margin Information Table XVI | 352 |
| Pledged Revenue Coverage Table XVII | 354 |
| IV. Demographic and Economic Information | 354 |
| Demographic and Economic Statistics Table XVIII | 357 |
| Principal Employees Table XIX | 358 |
| Full-Time Equivalent City Government Employees by Function/Program Table XX | 361 |
| V. Operating Information | 362 |
| Operating Indicators by Function Table XXI | 362 |
| Capital Asset Statistics by Function Table XXII | 364 |
| Single Audit Section | 367 |
| Report of Independent Auditor on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards | 368 |
| Report of Independent Auditor on Compliance for Each Major Federal Program
and on Internal Control over Compliance in Accordance with OMB Uniform Guidance
and the State Single Audit Implementation Act | 370 |
| Report of Independent Auditor on Compliance for Each Major State Program
and Internal Control over Compliance in Accordance with Uniform Guidance
and the State Single Audit Implementation Act | 372 |
| Schedule of Findings and Questioned Costs | 374 |
| Summary Schedule of Prior Year Findings | 376 |
| Schedule of Expenditures of Federal Awards | 377 |
| Schedule of Expenditures of State Awards | 380 |
| Notes to the Schedule of Expenditures of Federal and State Awards | 381 |