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2013 Comprehensive Annual Financial Report

View the complete 2013 Comprehensive Annual Financial Report

Table of Contents

Introductory Section 

• Letter of Transmittal     A-1 
• County Officials     A-6 
• County Organization Chart    A-7
• GFOA Certificate of Achievement    A-8

Financial Section

• Independent Auditors Report    B-1 
• Management's Discussion and Analysis    B-4

Basic Financial Statements
Government-wide Financial Statements

• Statement of Net Position    C-1
• Statement of Activities    C-2

Fund Financial Statements
Governmental Funds

• Balance Sheet    C-4
• Reconciliation of Fund Balances of Governmental Funds to the Statement of Net Position     C-7
• Statement of Revenues, Expenditures and Changes in Fund Balances     C-8
• Reconciliation of Changes in Fund Balances of Governmental Funds to the Statement of Activities    C-10

Proprietary Funds

• Statement of Net Position  C-11 
• Statement of Revenues, Expenses, and Changes in Fund Net Position    C-12
• Statement of Cash Flows    C-13

Fiduciary Funds

• Statement of Fiduciary Net Position    C-15 
• Statement of Changes in Fiduciary Net Position    C-16

Component Units

• Combining Statements of Net Position    C-17
• Combining Statements of Activities    C-18

Notes to Financial Statements

• Index to Notes to Financial Statements  D-1 
• Notes to Financial Statements   D-2 

Required Supplementary Information
Budgetary Comparison Schedules

• General Fund    E-1 
• Education Fund    E-2
• Grants Fund    E-3

Other Required Supplementary Information

• Shelby County Retirement System    E-4 
• Other Post Employment Benefits (OPEB) Trust Fund    E-4 
• Notes to the Required Supplementary Information    E-5 

• Combining Statement of Net Position    F-1 
• Combining Statement of Revenues, Expenditures, and Changes in Funds Net Position    F-2
• Combining Statement of Cash Flows    F-3

Non-Major Governmental Funds

• Combining Balance Sheet    F-4
• Combining Statement of Revenues, Expenditures, and Changes in Fund Balances    F-6
• Budgetary Comparison Schedules    F-8

Internal Service Funds

• Combining Statement of Net Position    F-16 
• Combining Statement of Revenues, Expenses, and Changes in Fund Net Position    F-17
• Combining Statement of Cash Flows    F-18

Fidiciary Funds

Postemployment Benefits Trust Funds  

• Combining Statement of Fiduciary Net Position    F-19
• Combining Statement of Changes in Fiduciary Net Position    F-19

County Charter Officers and General Agency Funds

• Combined Schedule of Changes in Position and Liabilities    F-20

General Obligation Bonds

• Schedule of General Obligation Bonds - Except for School Purposes    F-24 
• Schedule of General Obligation Bonds - School Purposes    F-26
• Schedule of Defeased Bonds  F-29 

Other Budgetary Comparison Schedules

• Debt Service Fund   G-1

General Fund Budgetary Comparisons

• Summary By Type    G-2 
• Summary By Department    G-3 
• General Fund by Department    G-8 

Grant Funds Budgetary Comparisons

• Summary By Type    G-49
• Summary By Department    G-50
• Grant Funds By Department    G-54

Statistical Section

• Statistical Section Index   H-1 
• Financial Trends Information    H-2 
• Revenue Capacity Information    H-10 
• Debt Capacity Information    H-15 
• Demographic and Economic Information   H-17 
• Operating Information    H-19 
• Schedule of Salaries and Fidelity Bonds of Principal Officials    H-24

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