AUDIT- JUNE 30, 2018

CITY OF LAFOLLETTE

LAFOLLETTE, TENNESSEE

FINANCIAL STATEMENTS, SUPPLEMENTAL INFORMATION AND OTHER REPORTS

FOR THE YEAR ENDED JUNE 30, 2018

 

 

 

TABLE OF CONTENTS

INTRODUCTORY SECTION

FINANCIAL SECTION

Independent Auditor's Report

Management's Discussion and Analysis

Basic Financial Statement:

REQUIRED SUPPLEMENTARY INFORMATION SECTION

SUPPLEMENTARY INFORMATION SECTION

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

Schedule of Expenditures of Federal Awards and State Financial Assistance

Notes to the Schedule of Expenditures of Federal Awards 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 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, 2018

COMPLIANCE SECTION

Independent Auditor's Report on Internet Control over Financial Reporting and on Compliance an Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards

Report on each Major Federal Program on Internal Control over Compliance Required by Uniform Guidance

Schedule of Findings and Questioned Costs

Schedule of Prior Year Findings

Management's Corrective Action Plan