2023 Annual Comprehensive Report

Exhibit/ Schedule Number

Page Number

Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds . .......................................................................... A-11 ............................................... 28 Reconciliation of the Statement of Revenues, Expenses, and Changes in Net Position of Proprietary Funds to the Statement of Activities ........................................................................................... A-12 ............................................... 30 Statement of Cash Flows - Proprietary Funds ........................................................... A-13 ............................................... 31 Statement of Fiduciary Net Position - Fiduciary Funds . ............................................ A-14 ............................................... 35 Statement of Changes in Fiduciary Net Position - Fiduciary Funds .......................... A-15 ............................................... 36 Statement of Net Position - Component Units ........................................................... A-16 ............................................... 37 Statement of Activities - Component Units ................................................................ A-17 ............................................... 38 III. Notes to the Financial Statements . ....................................................................................................................................... 40 Required Supplementary Information: Law Enforcement Officers’ Special Separation Allowance (LEOSSA) Pension Benefit Trust: Schedule of Changes in Net Pension Liability and Related Ratios .............................1............................................... 41 Schedule of Employer Contributions ...........................................................................2............................................... 43 Schedule of Investment Returns . ................................................................................3............................................... 45 Other Postemployment Benefit Plan (OPEB) Trust: Schedule of Changes in Net OPEB Liability and Related Ratios ................................ 4 ............................................... 47 Schedule of Employer Contributions ...........................................................................5............................................... 49 Schedule of Investment Returns . ................................................................................ 6 ............................................... 51 Local Government Employees’ Retirement System: Employer’s Proportionate Share of Net Pension Liability (Asset) and Employer Contributions ........................................................................................7............................................... 53 Combining and Individual Fund Statements and Schedules: Combining Balance Sheet - Nonmajor Funds: Governmental Funds ................................................................................................... 8 ............................................... 55 Special Revenue Funds . .............................................................................................9............................................... 56 Capital Projects Funds . .............................................................................................10............................................... 60 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Funds: Governmental Funds .................................................................................................11............................................... 64 Special Revenue Funds . ...........................................................................................12............................................... 65 Capital Projects Funds . .............................................................................................13............................................... 69 Schedule of Changes in Long-Term Debt-Enterprise Funds and Water Resources Capital Assets ................................................................................... 14 ............................................... 73