2022 Annual Comprehensive 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............................................... 40 Schedule of Investment Returns . ................................................................................3............................................... 42 Other Postemployment Benefit Plan (OPEB) Trust: Schedule of Changes in Net OPEB Liability and Related Ratios ................................ 4 ............................................... 43 Schedule of Employer Contributions ...........................................................................5............................................... 45 Schedule of Investment Returns . ................................................................................ 6 ............................................... 47 Local Government Employees’ Retirement System: Employer’s Proportionate Share of Net Pension Liability (Asset) and Employer Contributions ........................................................................................7............................................... 49 Combining and Individual Fund Statements and Schedules: Combining Balance Sheet - Nonmajor Funds: Governmental Funds ...................................................................................................8............................................... 51 Special Revenue Funds . .............................................................................................9............................................... 52 Capital Projects Funds . .............................................................................................10............................................... 56 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Funds: Governmental Funds .................................................................................................11............................................... 61 Special Revenue Funds . ...........................................................................................12............................................... 62 Capital Projects Funds . .............................................................................................13............................................... 66 Schedule of Changes in Long-Term Debt-Enterprise Funds and Water Resources Capital Assets ................................................................................... 14 ............................................... 71