PDF 2017 Comprehensive Annual Financial Report City ... - St. Louis

2017 Comprehensive Annual Financial Report City of St. Louis, Missouri

Fiscal Year Ended June 30

City of St. Louis, Missouri Comptroller

Compliments of the Comptroller Darlene Green

CITY OF ST. LOUIS, MISSOURI Comprehensive Annual Financial Report Table of Contents

June 30, 2017

INTRODUCTORY SECTION (Unaudited) Letter of Transmittal Certificate of Achievement for Excellence in Financial Reporting Elected Officials Organization Charts

FINANCIAL SECTION Independent Auditors' Report Management's Discussion and Analysis ? Required Supplementary

Information (Unaudited) Basic Financial Statements:

Government-wide Financial Statements: Statement of Net Position Statement of Activities

Fund Financial Statements: Balance Sheet ? Governmental Funds Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position Statement of Revenues, Expenditures, and Changes in Fund Balances ? Governmental Funds Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities Statement of Fund Net Position ? Proprietary Funds Statement of Revenues, Expenses, and Changes in Fund Net Position ? Proprietary Funds Statement of Cash Flows ? Proprietary Funds Statement of Fiduciary Net Position ? Fiduciary Funds Statement of Changes in Fiduciary Net Position ? Fiduciary Funds

Notes to Basic Financial Statements

Page(s) I-V VI VII

VIII-IX

1-3

4-22

23 24

25

26

27

28 29

30 31 32 33 34-143

Budgetary Comparison Information ? Required Supplementary Information (Unaudited):

Schedule

Schedule of Revenues, Expenditures, and Changes in Fund Balances ?

Budget and Actual ? General Fund (Unaudited)

1

Schedule of Revenues, Expenditures, and Changes in Fund Balances ?

Budget and Actual ? Redevelopment Projects Fund (Unaudited)

2

Notes to Schedule of Revenues, Expenditures, and Changes in

Fund Balances ? Budget and Actual ? General Fund and Redevelopment

Projects Fund (Unaudited)

3

Page(s)

144-148 149

150-151

June 30, 2017

CITY OF ST. LOUIS, MISSOURI Comprehensive Annual Financial Report

Table of Contents

Retirement Systems and Other Postemployment Benefit Plan ? Required Supplementary Information (Unaudited)

Schedule Page(s)

4

152-160

Combining and Individual Fund Financial Statements and Schedules ? Additional Supplementary Information:

Combining Balance Sheet ? Nonmajor Governmental Funds

5

161-163

Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ? Nonmajor Governmental Funds

6

164-165

Schedules of Revenues, Expenditures, and Changes in Fund Balances ? Budget and Actual:

Special Revenue Funds ? Nonmajor:

Use Tax Fund

7

166

Transportation Fund

8

167

Convention and Tourism Fund

9

168

Licensed Gaming Program Fund

10

169

Assessor's Office Fund

11

170

Lateral Sewer Program Fund

12

171

Public Safety Trust Fund

13

172

Public Safety Sales Tax Fund

14

173

Parks and Recreation Fund

15

174

Other Budgeted Special Revenue Fund

16

175

Debt Service Fund ? Nonmajor

17

176

Capital Projects Fund ? Major

18

177

Schedule of Reconciling Items Between Change in Fund Balances ? Budget Basis and Change in Fund Balances ? GAAP Basis ?

19

178

Combining Statement of Net Position ? Internal Service Funds

20 179-180

Combining Statement of Revenues, Expenses, and Changes in Fund Net Position ? Internal Service Funds

21

181

Combining Statement of Cash Flows ? Internal Service Funds

22

182

Combining Statement of Fiduciary Net Position ? Pension Trust Funds

23 183-184

Combining Statement of Changes in Fiduciary Net Position ? Pension Trust Funds

24

185

Combining Statement of Fiduciary Net Position ? Agency Funds

25 186-187

Combining Statement of Changes in Assets and Liabilities ? Agency Funds

26

188-189

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