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3

INTRODUCTORY SECTION

Principal Officials ................................................................................................................................................................... i

Organization Chart ................................................................................................................................................................ ii

Letter of Transmittal ............................................................................................................................................................. iii

Certificate of Achievement for Excellence in Financial Reporting ..................................................................... xi

FINANCIAL SECTION

Report of Independent Auditor

Management’s Discussion and Analysis

................................................................................................ MD&A-1

Basic Financial Statements

Government-Wide Financial Statements:

Statement of Net Position .......................................................................................................................................................... 1

Statement of Activities ................................................................................................................................................................ 2

Fund Financial Statements:

Balance Sheet – Governmental Funds ................................................................................................................................... 4

Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position.................... 5

Combining Statement of Revenues, Expenditures, and Changes in Fund Balances –

Governmental Funds ............................................................................................................................................................ 6

Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of

Governmental Funds to the Statement of Activities................................................................................................. 7

Statement of Revenues, Expenditures, and Changes in Fund Balance –

Budget and Actual – General Fund.................................................................................................................................. 8

Schedule of Revenues and Expenditures – Budget and Actual – Park Bond Fund............................................... 10

Statement of Net Position–Proprietary Funds .................................................................................................................... 12

Statement of Revenues, Expenses, and Changes in Fund Net Position –

Proprietary Funds .................................................................................................................................................................. 16

Statement of Cash Flows – Proprietary Funds ................................................................................................................... 18

Statement of Fiduciary Net Position – Fiduciary Funds................................................................................................... 20

Statement of Changes in Fiduciary Net Position – Fiduciary Funds .......................................................................... 21

Notes to the Financial Statements:

Note 1 – Summary of Significant Accounting Policies ..................................................................................................... 22

Note 2 – Stewardship, Compliance, and Accountability................................................................................................... 30

Note 3 – Detailed Notes on all Funds ..................................................................................................................................... 31

Note 4 – Other Information ........................................................................................................................................................ 53

Required Supplementary Information:

Law Enforcement Officers’ Special Separation Allowance –

Schedule of Funding Progress .......................................................................................................................................... 69

Other Post Employment Benefits - Schedule of Funding Progress ........................................................................... 70

Other Post Employment Benefits - Schedule of Employer Contributions ............................................................... 71

City of Raleigh’s Proportionate Share of Net Pension Liability (Asset) -

Local Government Employees’ Retirement System ................................................................................................ 72

City of Raleigh’s Contributions -

Local Government Employees’ Retirement System ................................................................................................ 73

Combining and Individual Financial Statements and Schedules:

Combining Balance Sheet – Nonmajor Governmental Funds ....................................................................................... 74

Combining Statement of Revenues, Expenditures and Changes in Fund Balances –

Nonmajor Governmental Funds......................................................................................................................................... 75