COG Comprehensive Annual Financial Report
First page
Table of contents
Next page
Last page
Cover
1
Table of Contents
5
Introductory Section
5
Letter of Transmittal
13
Certificate of Achievement for Excellence in Finacial Reporting
33
Organizational Chart
35
City Officials
37
Financial Section
39
Report of Independent Auditor
39
Management’s Discussion and Analysis
43
Basic Financial Statements
68
Government-Wide Financial Statements
68
Fund Financial Statements
72
Notes to the Financial Statements
107
Required Supplementary Information
159
Law Enforcement
159
Other Postemployment Benefit (OPEB) Trust
162
Local Governmental Employees' Retirement System
165
Combining and Individual Fund Statements and Schedules
167
Combining Balance Sheet - Nonmajor Funds
167
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Funds
173
Enterprise Funds Schedule of Changes in Long-Term Debt and Water Resources Capital Assets
191
Statement of Revenues, Expenses, and Changes in Net Position - Component Unit GTA
193
Statement of Cash Flows - Component Unit - GTA
194
Schedule of Revenues and Expenses - Budget and Actual (Non-GAAP) - GTA
196
Special Revenue Funds
205
Debt Service Fund
225
Capital Projects Funds
227
Perpetual Care Fund
251
Schedule of Revenues and Expenses-Budget and Actual (Non-GAAP)
253
Internal Service Funds
284
Schedule of Revenues, Expenses and Changes in Fund Balance - Budget and Actual (Non-GAAP)
294
Fiduciary Funds
314
General Capital and Debt Schedules
317
Statistical Section (unaudited)
328
Financial Trends
328
Revenue Capacity
338
Debt Capacity
348
Demographic and Economic Information
359
Operating Information
364
Single Audit Section
370
Report of Independent Auditor on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Finacial Statements Performed in Accordance with Government Aufiting Standards
370
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
372
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
374
Schedule of Findings and Questioned Costs
376
Corrective Action Plan
378
Summary Schedule of Prior Year Findings
379
Schedule of Expenditures of Federal Awards
380
Schedule of Expenditures of State Awards
384
Notes to the Schedule of Expenditures of Federal and State Awards
385
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