AUDIT-FOR THE YEAR ENDED JUNE 30, 2017
TABLE OF CONTENTS
INTRODUCTORY SECTION
FINANCIAL SECTION
Independent Auditor's Report
Management's Discussion and Analysis
Basic Financial Statement:
- Statement of Net Position
- Statement of Activities
- Balance Sheet- Governmental Funds
- Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position
- Statement of Revenues, Expenditures and Changes in Fund Balances-Governmental Funds
- Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balance to the Statement of Activities
- Budgetary Comparison Statement-General Fund (Original and Final Budget)
- General Fund- Detailed Statement of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual
- Balance Sheet-Proprietary Funds
- Statement of Revenues, Expenses and Changes in Net Position-Proprietary Funds
- Statement of Cash Flows-Proprietary Funds
- Notes to Financial Statements 1-5
- Notes to Financial Statements 6-16
REQUIRED SUPPLEMENTARY INFORMATION SECTION
- Schedule of Changes in the Net Pension Liability and Related Ratios
- Schedule of Contributions Based on Participation in the Public Employee Pension Plan of TCRS
- Schedule of Funding progress - Post Retirement Plan
- Schedule of Requires Pension Contributions - Board of Public Utilities
- Schedule of Funding Progress - Board of Public Utilities - Post Retirement Plan
SUPPLEMENTARY INFORMATION SECTION
- Combining Balance Sheets -Nonmajor Governmental Funds
- Combining Statements of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds
Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Nonmajor Governmental Fund
Schedule of Expenditures of Federal Awards and State Financial Assistance
Notes to the Schedule of Expenditures of Federal Awards and State Financial Assistance
OTHER INFORMATION SECTION
- Schedule of Loans and Capital Leases - Governmental Activities
- Schedule of Debt Service Requirements - Proprietary Funds
- Schedule of Property Tax Information
- Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Solid Waste Management Fund
- Schedules of Utility rates and Number of Customers
- AWWA Water Audit Reporting Worksheet for the Year Ended June 30, 2017
COMPLIANCE SECTION
- Independent Auditor's report on Internal Control over Financial reporting and on Compliance and Other Matters based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards
- Schedule of Findings and Responses
- Schedule of Disposition of Prior year Findings
- Corrective Action Plan