2020 Comprehensive Annual Financial Report

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