CAFR 2017

CITY OF GREENSBORO Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2017

Table of Contents

Exhibit Number

Page

Number

Introductory Section

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

Certificat e of Achievement for Excellence in Financial Reporting............................................................................................. XIX

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

City Official .............................................................................................................................................................................. 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 - Budget to Actual - 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