AUDIT FOR THE YEAR ENDED JUNE 30, 2019

TABLE OF CONTENTS

INTRODUCTORY SECTION

FINANCIAL SECTION

INDEPENDENT AUDITOR'S REPORT

MANAGEMENT'S DISCUSSION AND ANALYSIS

BASIC FINANCIAL STATEMENT:

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 Changes in Total OPEB Liability and Related Ratios - Governmental Activities
Schedule of Changes in Total OPEB Liability and Related Ratios - Electric Department
Schedule of Changes in Total OPEB Liability and Related Ratios - Water Department
Schedule of Required Pension Contributions - Board of Public Utilities - Electric and Water Departments

SUPPLEMENTARY INFORMATION SECTION

Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual- Nonmajor Governmental Funds:

Schedule of Expenditures of Federal Awards and State Financial Assistance

Notes to the Schedule of Expenditures of Federal Award and State Financial Assistance

Schedule of Revenues, Expenses, and Changes in Net Position by Division - Water and Wastewater Division

OTHER INFORMATION SECTION

Schedule of Loans and Capital Leases - Governmental Activities

Schedule of Debt Service Requirements - Proprietary Funds

Schedule of Changes in Long-Term Debt by Individual Issue

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, 2019

COMPLIANCE SECTION

Independent Auditor's Report on Internet 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 Prior Year Findings