Officials ..... 1 Independent Auditor's Report ..... 2 Management's Discussion and Analysis ..... 6 Basic Financial Statements: Government-wide Financial Statements: Exhibit A – Statement of Net Position ..... 16 Exhibit B – Statement of Activities ..... 18 Governmental Fund Financial Statements: Exhibit C – Balance Sheet ..... 19 Government Fund Financial Statements: Exhibit D – Reconciliation of the Balance Sheet ..... 21 Exhibit E – Statement of Revenues, Expenditures, and Changes in Fund Balances ..... 22 Exhibit F – Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds to the Statement of Activities ..... 23 Proprietary Fund Financial Statements: Exhibit G – Statement of Net Position ..... 24 Exhibit H – Statement of Revenues, Expenses and Changes in Net Position ..... 25 Exhibit I – Statement of Cash Flows ..... 26 Fiduciary Fund Financial Statement: Exhibit J – Statement of Fiduciary Net Position ..... 27 Exhibit K – Statement of Changes in Fiduciary Net Position ..... 28 Notes to Financial Statements ..... 29 Required Supplementary Information: Budgetary Comparison Schedule of Receipts, Disbursements, and Changes in Balances – Budget and Actual (Cash Basis) – All Governmental and Proprietary Funds and Budget to GAAP Reconciliation ..... 55 Notes to Required Supplementary Information – Budgetary Reporting ..... 56 Schedule of the County's Proportionate Share of the Net Pension Liability ..... 57 Schedule of the County Contributions ..... 58 Notes to Required Supplementary Information – Pension Liability ..... 59 Schedule of Changes in the County's Total OPEB Liability, Related Ratios and Notes ..... 60 Other Supplementary Information: Nonmajor Governmental Funds: Schedule 1 – Combining Balance Sheet ..... 61 Schedule 2 – Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ..... 63 Custodial Funds: Schedule 3 – Combining Statement of Fiduciary Net Position ..... 65 Schedule 4 – Combining Statement of Changes in Fiduciary Net Position ..... 67 Schedule 5 – Schedule of Revenues by Source and Expenditures by Function – All Governmental Funds ..... 69