CAFR 2017

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 Fiduciary Funds: Statement of Fiduciary Net Position - Fiduciary Funds.........................................A-13............................................... 33 Statement of Changes in Fiduciary Net Position - Fiduciary Funds......................A-14............................................... 34 Statement of Net Position - Component Units...........................................................A-15............................................... 35 Statement of Activities - Component Units................................................................A-16............................................... 36 III. Notes to the Financial Statements........................................................................................................................................ 38 Required Supplementary Information: Law Enforcement Officers Special Separation Allowance (LEOSSA) Pension Benefi Trust: Schedule of Changes in Net Pension Liability and Related Ratios.............................1............................................... 39 Schedule of Employer Contributions...........................................................................2............................................... 40 Schedule of Investment Returns.................................................................................3............................................... 41 Other Postemployment Benefi Plan (OPEB) Trust: Schedule of Funding Progress and Employer Contributions.......................................4............................................... 42 Schedule of Changes in Net OPEB Liability and Related Ratios................................5............................................... 43 Schedule of Employer Contributions...........................................................................6............................................... 44 Schedule of Investment Returns.................................................................................7............................................... 45 Local Government Employees’ Retirement System: Employer’s Proportionate Share of Net Pension Liability (Asset) and Employer Contributions........................................................................................8............................................... 46 Combining and Individual Fund Statements and Schedules: Combining Balance Sheet - Nonmajor Funds: Governmental Funds...................................................................................................9............................................... 47 Special Revenue Funds............................................................................................10............................................... 48 Capital Projects Funds..............................................................................................11............................................... 51 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Funds: Governmental Funds.................................................................................................12............................................... 56 Special Revenue Funds............................................................................................13............................................... 57 Capital Projects Funds..............................................................................................14............................................... 60