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Complete Report - Fayette County Government

Complete Report - Fayette County Government

INTRODUCTORY SECTION

INTRODUCTORY SECTION Fayette County, Georgia Water System Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2012 TABLE OF CONTENTS Page Number Table of Contents ii - iii Letter of Transmittal 1 - 13 GFOA Certificate of Achievement for Excellence in Financial Reporting 14 List of Principal Officials 15 - 16 Organ izational Chart 17 M ap 18 FINANCIAL SECTION Independent Auditor's Report 21 - 22 Management's Discussion and Analysis (MD&A) 23 - 30 Basic Financial Statements : Proprietary Fund Financial Statements: Statement of Net Assets 32 - 33 Statement of Revenue s, Expenses and Changes in Net Assets 34 Statement of Cash Flows 35 - 36 Notes to th e Financial Statements 39 - 60 Required Supplementary Information: Schedule of Funding Progress 62 Schedule of Individual Accounts: Schedule of Operating Expenses by Organizational Unit: Costs of Sales and Services 64 Administ rat ion 65 Construction Accounts: Schedule of Restricted Assets and Related Payables 67 Schedule of Changes in Restricted Assets 68 Renewal and Extension Account: Schedule of Restricted Assets and Related Payables 70 Schedule of Changes in Restricted Assets 71 Debt Service Accounts: Schedule of Restricted Assets and Related Payables 73 Schedule of Changes in Restricted Assets 74 - ii -

STATISTICAL SECTION Financial Trends : Fayette County, Georgia Water System Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2012 TABLE OF CONTENTS Page Number Net Assets by Component 77 Changes in Net Assets 78 - 79 Revenue Capacity: Operating Revenues by Source 80 Capital Contributions by Source 81 Schedule of Monthly Minimum Charges 82 Water Rate 83 Number of Water Customers by Type 84 Top Ten Water Customers 8S Debt Capacity: Ratio of Revenue Bond Debt Outstanding 86 Debt Service Coverage Factor for Revenue Bonds 87 Demographic and Economic Information: Demographic and Economic Statistics 88 Principal Employers 89 Operating Information: Daily Water Demand and Plant Production Capacity 90 Full-Time Equivalent Water System Employees by Function 91 Operating Expenses by Type 92 Schedule of Insurance Coverages 93 Funding Sources of Capital Improvements 94 Operating and Capital Indicators 95 - iii -

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