Comprehensive Annual Financial Report FY 2016

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 Fund: Statement of Fiduciary Net Position-Fiduciary Fund ............................................A-13................................................ 33 Statement of Changes in Fiduciary Net Position-Fiduciary Fund.........................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: Schedule of Funding Progress .................................................................................. 1................................................ 39 Other Postemployment Benefit Plan: Schedule of Funding Progress.................................................................................. 2................................................ 40 Schedule of Employer Contributions ......................................................................... 2................................................ 40 Local Government Employees’ Retirement System: Employer’s Proportionate Share of Net Pension Liability (Asset) ............................. 3................................................ 41 Employer Contributions ............................................................................................. 3................................................ 41 Combining and Individual Fund Statements and Schedules: Combining Balance Sheet-Nonmajor Funds: Governmental Funds................................................................................................. 4................................................ 42 Special Revenue Funds ............................................................................................ 5................................................ 43 Capital Projects Funds .............................................................................................. 6................................................ 46 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances-Nonmajor Funds: Governmental Funds................................................................................................. 7................................................ 50 Special Revenue Funds ............................................................................................ 8................................................ 51 Capital Projects Funds .............................................................................................. 9................................................ 54 Schedule of Changes in Long-Term Debt-Enterprise Funds and Water Resources Capital Assets............................................................................. 10................................................ 58 Statement of Revenues, Expenses, and Changes in Net Position-Component Unit-Greensboro Transit Authority .................................. 11................................................ 59