CAFR 2016

CITY OF GREENSBORO Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2016

Table of Contents

Exhibit Number

Page

Number

Introductory Section

Letter of Transmittal........................................................................................................................................................................ I

Certificate of Achievement for Excellence in Financial Reporting ............................................................................................. XIX

Organizational Chart................................................................................................................................................................... XX

City Officials............................................................................................................................................................................... XXI

Financial Section

Report of Independent Auditor ...................................................................................................................................................... 1

Management’s Discussion and Analysis ...................................................................................................................................... 2

Basic Financial Statements : I. Government-Wide Financial Statements:

Statement of Net Position...........................................................................................A-1.................................................. 3 Statement of Activities................................................................................................A-2.................................................. 5

II. Fund Financial Statements: Balance Sheet-Governmental Funds .........................................................................A-3.................................................. 7 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position..................................................................A-4.................................................. 8 Statement of Revenues, Expenditures, and Changes in Fund Balances-Governmental Funds.....................................................................A-5.................................................. 9 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities............................................................................................A-6................................................ 10 Statement of Revenues, Expenditures, and Changes in Fund Balances-General Fund ................................................................................A-7................................................ 12 Statement of Net Position-Proprietary Funds.............................................................A-8................................................ 20 Reconciliation of the Statement of Net Position of Proprietary Funds to the Statement of Net Position ……………………………..………………...A-9 .............................................. 24