FY20 Comprehensive Annual Financial Report- City of Prattville
City of Prattville, Alabama
For the Year Ended September 30, 2020
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Introductory Section
City of Prattville, Alabama
Comprehensive Annual Financial Report
For the Year Ended September 30, 2020
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Required Supplementary Information
Basic Financial Statements
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Introductory Section
Financial Section
City of Prattville, Alabama
Comprehensive Annual Financial Report
For the Year Ended September 30, 2020
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Table of Contents
Other Supplementary Information
Statistical Section
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iii
BILL GILLESPIE, JR.
MAYOR
JERRY STARNES
Council President
District 4
LORA LEE BOONE
President Pro Tempore
District 7
ALBERT C. STRIPLIN
District 1
MARCUS JACKSON
District 2
JOHN CHAMBERS
District 3
BLAIR GORNTO
District 5
ROBERT E. STRICHIK
District 6
March 23, 2021
The Citizens of
The City of Prattville
Prattville, Alabama
The Comprehensive Annual Financial Report (CAFR) of the City of Prattville (the
government) for the fiscal year ended September 30, 2020 is hereby transmitted.
Responsibility for both the accuracy of the data and the completeness and fairness of
the presentation, including all disclosures, rests with the City of Prattville management.
To the best of our knowledge and belief, the enclosed data is accurate in all material
aspects and is reported in a manner designed to present fairly the financial position and
results of operations of the various funds of the government and its component units.
All disclosures necessary to enable the reader to gain an understanding of the
government’s financial activities have been included.
The Report
The financial section of the CAFR includes the management’s discussion and analysis
(MD&A), the basic financial statements for the primary government and its separately
presented component units, and the primary government’s combining and individual
financial statements and schedules, as well as the independent auditor’s report on the
financial statements and schedules. The MD&A contains a narrative introduction,
overview, and analysis of the City’s financial statements. It should be read in
conjunction with this letter of transmittal.
This report includes all funds of the primary government and its component units. The
primary government provides a full range of services. These services include public
safety, public works, environmental services, culture and recreation, economic and
community development, planning, and general administrative services.
GASB Reporting Requirements
Each year, management evaluates new GASB reporting requirements to determine
applicability to the City. The requirements issued by GASB that became effective during
this fiscal period and those that will become effective in the next fiscal period are
described in this document.
C I T Y CO U N C I L
iv
GASB Statement No. 84, Fiduciary Activities, establishes criteria for identifying all fiduciary activities for
all states and local governments and clarifies whether and how business-type activities should report their
fiduciary activities. The requirement of this statement is effective for fiscal years beginning after
December 15, 2019, which would be the City’s fiscal year ending September 30, 2021.
City Profile
The City of Prattville is the County seat of Autauga County, it was incorporated on August 8th 1865, and is
located in south central Alabama. It serves a population of approximately 35,500. The City of Prattville
operates under a Mayor/Council form of government with a fiscal year from October 1st through
September 30th. The Mayor and seven (7) Council members are each elected to four (4) year terms. City
services include police and fire protection; sanitation services; sewer services; the construction and
maintenance of highways, streets, and infrastructure; recreational activities; and cultural events.
Formal budgetary integration is employed as a management control device. On a day to be set by the
Council, the Mayor submits to the Council a balanced budget for the next fiscal year. The Council
schedules public hearings for the purpose of discussing and adopting the budget and may add to or delete
from the budget submitted by the Mayor as long as the budget remains in balance. The Council, by a
majority vote, shall adopt the budget. Activities of the General Fund, Debt Service Fund, Capital Projects
Fund, Gas Tax Special Revenue Fund, Judicial Special Revenue Fund, Wastewater Enterprise Fund, and
Sanitation Enterprise Fund are included in the annual appropriated budget. The City also maintains an
encumbrance accounting system as one technique of accomplishing budgetary control. Appropriations
lapse at the end of the fiscal year unless expended or encumbered.
In order to prepare a financial report, it is necessary to identify all components of the reporting entity.
Potential component units were evaluated to determine whether they should be reported in the City’s
financial report. A component unit was considered to be part of the City’s reporting entity if it was
concluded that the City was financially accountable for the entity or the nature and significance of the
relationship between the City and the entity was such that exclusion would cause the City’s financial
statements to be misleading or incomplete. The Autauga-Prattville Public Library, Prattville Airport
Authority, and Historic Prattville Redevelopment Authority were determined to be the only reportable
component units and have been included in this report.
Economic Condition and Outlook
The proximity of the state capital and Maxwell Gunter Air Force Base make significant contributions to
the local economy.
Beginning in March 2020, the COVID-19 pandemic negatively affected City operations and services; the
local, state, national, and world economies; and disrupted the daily lives of citizens. Individuals and
businesses alike were required to change habits and adjust to circumstances brought on by the pandemic.
On a local level, the economy slowed overall during the early stages of the pandemic due to various state-
level mandates and business shutdowns. During the summer months, however, the City’s economy began
to rebound and even thrive in certain industries such as grocery stores and home improvement stores.
Sales and use taxes increased 5.5% in fiscal year 2020. Certain industries, however, were more adversely
affected such as lodging and gasoline sales. These revenue streams had decreases of 20.4% and 12.9%,
respectively.
v
Financial Information
Management of the government is responsible for establishing and maintaining an internal control
structure designed to ensure that the assets of the government are protected from loss, theft, or misuse
and to ensure that adequate data is compiled to allow for the presentation of financial statements in
conformance with generally accepted accounting principles. The internal control structure is designed to
provide reasonable, but not absolute, assurance that these objectives are met. The concept of reasonable
assurance recognizes that: 1) the cost of a control should not exceed the benefits likely to be derived; and
2) that valuation of costs and benefits requires estimates and judgments by management.
Single Audit - As recipient of federal and state financial assistance, the government is also responsible for
ensuring that an adequate internal control structure is in place to ensure compliance with applicable laws
and regulations related to those programs. This internal control structure is subject to periodic evaluation
by management.
As part of the City’s audit in accordance with generally accepted government auditing standards, tests are
made to determine the adequacy of the internal control structure, including that portion related to federal
assistance programs, as well as to determine that the government has complied with applicable laws and
regulations.
Budgeting - Budgetary tracking is maintained at the line item level by the encumbrance of actual or
estimated purchase amounts prior to the release of purchase orders to vendors. Accountability for
budgetary compliance is held at the department level. The objective of these budgetary controls is to
ensure compliance with legal provisions embodied in the annual appropriated budget approved by the
City’s governing body. Purchase orders resulting in an overrun within a department balance are released
only after the approval of the finance director or mayor.
Budget amendments are effected by resolutions enacted by the governing body when needed. Activities
of the General Fund, Debt Service Fund, Capital Projects Fund, Gas Tax Special Revenue Fund, Judicial
Special Revenue Fund, Wastewater Enterprise Fund and Sanitation Enterprise Fund are included in the
budget. Encumbrances lapse at year-end; however, encumbrances remaining against a positive
department budget balance may be re-appropriated as a “prior year carryover.”
The City’s budget is prepared in accordance with generally accepted accounting principles (GAAP), with
the exception that capital outlays are budgeted within those departments. The financial statements
presented in the financial section of this report are presented in accordance with GAAP; that is all capital
outlays have been aggregated in a single line captioned “capital outlay.”
Healthcare Costs - With the healthcare costs continuing to increase, the City of Prattville opened the
primary healthcare clinic in 2011. This clinic provides City employees and their dependents with those
services that would be rendered by a family practice physician. The City hired CareHere, LLC to manage
all aspects of operations for these clinics.
General Fund Reserves - Management has, through council resolution, established a goal of achieving a
net ending fund balance in the General Fund that is equal to or greater than 15% of the total expenditures
and other financing uses.
vi
Awards and Acknowledgements
During 2013 the Alabama Policy Institute ranked Prattville number 6 out of 50 cities in their Overall
Business-Friendly Ranking. This was based on economic vitality, business tax burden, community allure,
and transportation infrastructure. Prattville was ranked #1 on community allure based on our cost of
living, per capita violent crime rate, high school graduation rate and SAT averaged reading, and math
scores.
Two bronze medals were awarded to the City of Prattville for action taken to improve access to healthy
affordable food and increased opportunities for physical activity. These medals were awarded because
of Prattville's achievements in collaborating with other agencies on early care and education programs
and for also having at least 60% of public schools participating in the School Breakfast Program.
During 2018 the City achieved the distinction of earning a Class 1 Public Protection Classification rating by
the Insurance Services Office (ISO), an organization that independently evaluates municipal fire protection
efforts in communities across the United States. The City of Prattville is now the 11th community in the
State of Alabama with a Class 1 rating, and this classification has been obtained by less than 1% of fire
departments nationwide.
In 2020 the City was named a 2020 Tree City USA by the Arbor Day Foundation in honor of its commitment
to effective urban forest management. With this recognition, the City has done its part in helping to
address challenges that communities worldwide are facing including issues with air quality, water
resources, personal health and well-being, energy use, and protection from extreme heat and flooding.
This is the 35th consecutive year that the City has been recognized with this distinguished designation.
The Government Finance Officers Association (GFOA) of the United States and Canada awarded a
Certificate of Achievement for Excellence in Financial Reporting to the City of Prattville for its
Comprehensive Annual Financial Report (CAFR) for the fiscal year ended September 30, 2019. In order to
be awarded a Certificate of Achievement, a governmental entity must publish an easily readable and
efficiently organized CAFR. This report must satisfy both accounting principles generally accepted in the
United States of America and applicable legal requirements.
A Certificate of Achievement is valid for a period of only one year. We believe the City’s 2020 CAFR
continues to meet the Certificate of Achievement Program's requirements, and it is being submitted to
the GFOA to determine its eligibility for another certificate.
Other Information
Independent Audit - The government is required by State law to undergo an annual audit by independent
public accountants; to meet federal requirements of the Single Audit Act Amendments of 1996, and the
resultant issuance of Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform
Guidance); and the City’s audit report must be signed by a certified public accountant. The accounting
firm of Jackson Thornton & Co. P.C. was selected through a competitive proposal process. The auditor’s
report on the basic financial statements and the combining and individual fund statements and schedules
is included in the financial section of this report.
vii
Acknowledgements - The preparation of the comprehensive annual financial report could not be
accomplished without the dedicated services of all City departments but in particular an efficient Finance
Department staff. We express appreciation to each member of these departments for their contributions
made in the preparation of this report.
Respectfully submitted,
Daniel F. Oakley, Finance Director
Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Prattville
Alabama
For its Comprehensive Annual
Financial Report
For the Fiscal Year Ended
September 30, 2019
Executive Director/CEO
YLLL
City of Prattville, Alabama
List of Principal Officials
As of September 30, 2020
L[
Mayor Bill Gillespie, Jr.
City Council
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City of Prattville
2020
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Financial Section
Independent Auditor’s Report
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City of Prattville, Alabama
Management’s Discussion and Analysis
September 30, 2020
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City of Prattville, Alabama
Management’s Discussion and Analysis
September 30, 2020
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City of Prattville, Alabama
Management’s Discussion and Analysis
September 30, 2020
Notes to Financial Statements
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City of Prattville, Alabama
Management’s Discussion and Analysis
September 30, 2020
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City of Prattville, Alabama
Management’s Discussion and Analysis
September 30, 2020
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City of Prattville, Alabama
Management’s Discussion and Analysis
September 30, 2020
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City of Prattville, Alabama
Management’s Discussion and Analysis
September 30, 2020
Expenses and Program Revenues for Business-Type Activities
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City of Prattville, Alabama
Management’s Discussion and Analysis
September 30, 2020
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City of Prattville, Alabama
Management’s Discussion and Analysis
September 30, 2020
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Statement of Net Position
September 30, 2020
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City of Prattville, Alabama
Statement of Activities
September 30, 2020
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
Note 1 - Summary of Significant Accounting Policies (continued) 7KHFRVWRIQRUPDOPDLQWHQDQFHDQGUHSDLUVWKDWGRQRWDGGWRWKHYDOXHRIWKHDVVHWRUPDWHULDOO\H[WHQGDVVHWV¶OLYHVDUHQRWFDSLWDOL]HG&DSLWDODVVHWVRIWKHSULPDU\JRYHUQPHQWDUHGHSUHFLDWHGXVLQJWKHVWUDLJKWOLQHPHWKRGRYHUWKHIROORZLQJHVWLPDWHGXVHIXOOLYHV
Asset Class Estimated Useful Lives Capitalization Threshold
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
Note 1 - Summary of Significant Accounting Policies (continued) 'HIHUUHGLQIORZVRIUHVRXUFHV,QFUHDVHVLQQHWSRVLWLRQWKDWDSSO\WRIXWXUHSHULRGVDUHUHSRUWHGDVGHIHUUHGLQIORZV RI UHVRXUFHV LQ D VHSDUDWHVHFWLRQ RI WKH JRYHUQPHQWZLGH VWDWHPHQW RI QHW SRVLWLRQ DQGRUJRYHUQPHQWDOIXQGV¶EDODQFHVKHHW7KH&LW\KDVGHIHUUHGLQIORZVRIUHVRXUFHVWKDWTXDOLI\IRUUHSRUWLQJLQWKLVFDWHJRU\7KH&LW\KDVDGHIHUUHGLQIORZUHODWHGWRWKH&LW\¶VSHQVLRQSODQ6HH1RWH7KH/LEUDU\DOVRKDVDGHIHUUHGLQIORZUHODWHGWRLWVSHQVLRQSODQ
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
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General Fund
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
Note 6 - Long-Term Debt (continued)
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
Note 6 - Long-Term Debt (continued)
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
Note 6 - Long-Term Debt (continued)
Principal Interest Total
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
Note 6 - Long-Term Debt (continued)
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
Note 6 - Long-Term Debt (continued):DUUDQWVIURPGLUHFWSODFHPHQWVFRQVWLWXWHJHQHUDOREOLJDWLRQVRIWKH&LW\IRUWKHSD\PHQWVRIZKLFKWKHIXOOIDLWKDQGFUHGLWRIWKH&LW\DUHLUUHYRFDEO\SOHGJHG'HEWVHUYLFHUHTXLUHPHQWVWRPDWXULW\IRUZDUUDQWVIURPGLUHFWSODFHPHQWVRXWVWDQGLQJDW6HSWHPEHUZHUHDVIROORZV
Principal Interest Total
7RWDOV
Principal Interest Total
7RWDOV
Principal Interest Total
7RWDOV
Business-Type Activities
Total Annual Requirements
Year Ending September 30
Governmental Activities
Year Ending September 30
Year Ending September 30
City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
Note 6 - Long-Term Debt (continued) 7KH&LW\¶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
Governmental Activities
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Year Ending September 30 Amount
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Governmental Activities
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
Note 6 - Long-Term Debt (continued) &RPSRQHQW XQLWV/RQJWHUP OLDELOLW\ DFWLYLW\ IRU WKH 3UDWWYLOOH $LUSRUW $XWKRULW\ IRU WKH \HDU HQGHG6HSWHPEHUZDVDVIROORZV
Beginning Ending Due Within
Balance Additions Reductions Balance One Year
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Principal Interest Total
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Prattville Airport Authority
Year Ending September 30
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Beginning Ending Due Within
Balance Additions Reductions Balance One Year
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
Note 6 - Long-Term Debt (continued) 5HGHYHORSPHQWERQGV5HGHYHORSPHQWERQGVDW6HSWHPEHUFRQVLVWHGRIWKHIROORZLQJ
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Principal Interest Total
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Historic Prattville Redevelopment Authority
Year Ending September 30
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Principal Interest Total
Historic Prattville Redevelopment Authority
Year Ending September 30
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
Note 7 - Short-Term Debt 2Q$XJXVWWKH&LW\LVVXHG*HQHUDO2EOLJDWLRQ5HYHQXH:DUUDQWV6HULHV%DQG&6HULHV%ZDVLVVXHGLQWKHDPRXQWWREHXVHGDVDOLQHRIFUHGLWIRUJHQHUDOZRUNLQJFDSLWDOSXUSRVHV6HULHV&ZDVLVVXHGLQWKHDPRXQWRIWREHXVHGDVDOLQHRIFUHGLWIRUHFRQRPLFGHYHORSPHQWSURMHFWV%RWKOLQHVRIFUHGLWEHDUDQLQWHUHVWUDWHRI ZLWKLQWHUHVWGXHPRQWKO\7KHPDWXULW\GDWHVDUH-XQHDQG-XO\UHVSHFWLYHO\$W6HSWHPEHUWKHEDODQFHVRIWKHZDUUDQWVZHUHUHVXOWLQJLQXQXVHGOLQHVRIFUHGLWRI7KHUHZDVQRVKRUWWHUPGHEWDFWLYLW\IRUWKH\HDUHQGHG6HSWHPEHU
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
Note 8 - Pension Plan (continued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¶V PHPEHUVKLS LQFOXGHV SDUWLFLSDQWV $V RI6HSWHPEHU PHPEHUVKLSFRQVLVWHGRI
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
Note 8 - Pension Plan (continued)7KHORQJWHUPH[SHFWHGUDWHRIUHWXUQRQSHQVLRQSODQLQYHVWPHQWVZDVGHWHUPLQHGXVLQJDORJQRUPDOGLVWULEXWLRQDQDO\VLVLQZKLFKEHVWHVWLPDWHUDQJHVRIH[SHFWHGIXWXUHUHDOUDWHVRIUHWXUQ H[SHFWHGUHWXUQVQHWRISHQVLRQSODQLQYHVWPHQWH[SHQVHDQGLQIODWLRQ DUHGHYHORSHGIRUHDFKPDMRUDVVHWFODVV7KHVHUDQJHVDUHFRPELQHGWRSURGXFHWKHORQJWHUPH[SHFWHGUDWHRIUHWXUQE\ZHLJKWLQJWKHH[SHFWHGIXWXUHUHDOUDWHVRIUHWXUQE\WKHWDUJHWDVVHWDOORFDWLRQSHUFHQWDJHDQGE\DGGLQJH[SHFWHGLQIODWLRQ
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
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Employee Medical Insurance Fund
City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
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City of Prattville, Alabama
Notes to Financial Statements
September 30, 2020
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City of Prattville, Alabama
Required Supplementary Information
Schedule of Changes in Net Pension Liability and Related Ratios
Last 10 Fiscal Years Ended September 30
2019 2018 2017 2016 2015 2014
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Last 10 Fiscal Years
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Required Supplementary Information
Schedule of Changes in Total OPEB Liability and Related Ratios
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2020 2019 2018
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Statistical Section
Statistical Section
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City of Prattville, Alabama
Schedule 1
Net Position by Component
(accrual basis of accounting)
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City of Prattville, Alabama
Schedule 2
Changes in Net Position
(accrual basis of accounting)
Governmental Activities 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Expenses
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City of Prattville, Alabama
Schedule 2
Changes in Net Position
(accrual basis of accounting)
Business-Type Activities 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Expenses
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City of Prattville, Alabama
Schedule 3
Fund Balances of Governmental Funds
(modified accrual basis of accounting)
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
General Fund
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City of Prattville, Alabama
Schedule 4
Changes in Fund Balances of Governmental Funds
(modified accrual basis of accounting)
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Revenues
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City of Prattville, Alabama
Schedule 5
Net Taxable Sales by Category
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
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City of Prattville, Alabama
Schedule 6
Sales Tax Revenue Payers by Category
Percent of Percent of Percent of
Percentage Tax Remitted Percentage Tax Remitted Percentage Tax Remitted
Number of Total Tax by Top 10 Number of Total Tax by Top 10 Number of Total Tax by Top 10
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City of Prattville, Alabama
Schedule 6
Sales Tax Revenue Payers by Category
Percent of Percent of Percent of
Percentage Tax Remitted Percentage Tax Remitted Percentage Tax Remitted
Number of Total Tax by Top 10 Number of Total Tax by Top 10 Number of Total Tax by Top 10
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City of Prattville, Alabama
Schedule 7
Direct and Overlapping Sales Tax Rates
City Direct Autauga State of Total Sales
Fiscal Year Rate County District Tax Alabama Tax
City Direct Elmore State of Total Sales
Fiscal Year Rate County District Tax Alabama Tax
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City of Prattville, Alabama
Schedule 8
Ratios of Outstanding Debt by Type
Limited Total Percentage Percentage
Fiscal Warrants Obligation Capital Outstanding of Taxable of Personal Per Capita
Year Payable Term Loan Warrant Lease Debt Sales (1) Income (2) (2)
Limited Total Percentage Percentage
Fiscal Warrants Obligation Capital Outstanding of Taxable of Personal Per Capita
Year Payable Term Loan Warrant Lease Debt Sales (1) Income (2) (2)
Limited Total Percentage Percentage
Fiscal Warrants Obligation Capital Outstanding of Taxable of Personal Per Capita
Year Payable Term Loan Warrant Lease Debt Sales (1) Income (2) (2)
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Business-Type Activities
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City of Prattville, Alabama
Schedule 9
Ratios of Net General Bonded Debt Outstanding
General Less Amounts Percentage of
Fiscal Obligation Available in Debt Net Taxable Per
Year Bonds (1) Service Fund (2) Total Sales (3) Capita (4)
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City of Prattville, Alabama
Schedule 10
Direct and Overlapping Governmental Activities Debt
As September 30, 2020
Estimated Estimated Share
Debt Percentage of Direct and
Governmental Unit Outstanding Applicable (a)Overlapping Debt
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City of Prattville, Alabama
Schedule 11
Legal Debt Margin Information
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
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City of Prattville, Alabama
Schedule 12
Demographic and Economic Statistics
78
Personal Income Per Capita School Autauga County
Calendar Year Population (Thousands of Dollars)Personal Income Median Age Enrollment Unemployment Rate
2011 55,267 1,804,871$ 32,657$ 36.69 9,877 (10-11)6.80%
2012 55,514 1,889,867 34,043 37.00 9,825 (11-12)6.80%
2013 55,246 1,951,123 35,317 36.00 9,642 (12-13)5.90%
2014 55,395 2,017,431 36,419 35.10 9,737 (13-14)5.40%
2015 55,347 2,090,622 37,773 36.20 9,665 (14-15)5.20%
2016 55,416 2,201,179 39,721 37.70 9,643 (15-16)5.20%
2017 55,504 2,247,024 40,484 37.80 9,620 (16-17)4.10%
2018 55,601 2,314,002 41,618 37.80 9,184 (17-18)3.90%
2019 55,869 2,453,599 43,917 38.20 9,040 (18-19)2.80%
2020 ****8,976 (19-20)5.30%
* Unavailable
Note:Population and median age information are based on surveys conducted during the last quarter of the calendar year.Personal income information
is a total for the year.Unemployment rate information is an adjusted yearly average.School enrollment obtained from the local Board of Education is
based on the census at the start of the school year.
City of Prattville, Alabama
Schedule 13
Principal Employers
79
Percentage of Percentage of Percentage of Percentage of Percentage of
Total City Total City Total City Total City Total City
Employer Employees Employment Employees Employment Employees Employment Employees Employment Employees Employment
Autauga County Board of Education 1,000 6.38%1,120 7.30%1,120 7.35%1,091 7.05%1,091 6.95%
International Paper 600 3.83%550 3.59%550 3.61%550 3.55%550 3.55%
Prattville Baptist Hospital 235 1.50%250 1.63%275 1.80%350 2.26%350 2.23%
Kinedyne 130 0.83%95 0.62%70 0.46%**74 0.47%
City of Prattville, Alabama 325 2.07%311 2.51%315 2.23%336 2.40%354 2.37%
Walmart 480 3.06%480 3.13%348 2.28%330 2.13%330 2.10%
YMCA 97 0.62%********
Autauga County 165 1.05%200 1.30%200 1.31%202 1.31%202 1.29%
Prattville Health and Rehabilitation 154 0.98%151 0.98%200 1.31%200 1.29%187 1.19%
Bass Pro Shops 300 1.91%********
Central Alabama Electric Cooperative 122 0.78%********
Fras-Le ******156 1.01%147 0.94%
Kasai North America, Inc. (M-Tek, Inc through 2015)100 0.64%80 0.52%128 0.84%138 0.89%138 0.88%
LoneStar Plastics 125 0.80%87 0.57%80 0.52%91 0.59%84 0.58%
Totals 3,833 24.45%3,324 22.15%3,286 21.71%3,444 22.48%3,507 22.55%
Percentage of Percentage of Percentage of Percentage of Percentage of
Total City Total City Total City Total City Total City
Employer Employees Employment Employees Employment Employees Employment Employees Employment Employees Employment
Autauga County Board of Education 1,100 6.90%1,076 6.64%1,097 6.60%1,078 6.35%1,213 7.64%
International Paper 584 3.67%600 3.70%636 3.83%636 3.74%636 4.01%
Prattville Baptist Hospital 365 2.29%399 2.46%397 2.39%500 2.94%500 3.15%
Kinedyne 166 1.04%184 1.14%221 1.33%415 2.44%415 2.61%
City of Prattville, Alabama 347 2.42%349 2.38%377 2.22%385 2.27%383 2.41%
Walmart 340 2.13%320 1.97%320 1.93%312 1.84%375 2.36%
YMCA 105 0.66%133 0.82%112 0.67%200 1.18%218 1.37%
Autauga County 190 1.19%190 1.17%210 1.26%210 1.24%200 1.26%
Medline ********160 1.01%
Prattville Health and Rehabilitation 155 0.97%155 0.96%193 1.16%185 1.09%150 0.94%
Bass Pro Shops 212 1.33%260 1.60%182 1.10%176 1.04%150 0.94%
Central Alabama Electric Cooperative 120 0.75%120 0.74%120 0.72%128 0.75%130 0.82%
Target ********119 0.75%
Long Lewis **83 0.51%120 0.72%100 0.59%100 0.63%
James Hardie Building Products ********98 0.62%
Fras-Le 96 0.60%80 0.49%73 0.44%80 0.47%62 0.39%
Kasai North America, Inc. (M-Tek, Inc through 2015)110 0.69%112 0.69%****60 0.38%
Alabama Baptist State Board of Missions ****90 0.54%90 0.53%60 0.38%
LoneStar Plastics 84 0.53%********
Totals 3,974 25.17%4,061 25.27%4,148 24.91%4,495 26.47%5,029 31.67%
Source: Prattville Area Chamber of Commerce.
Average number employed in the City for 2020 was 15,874 per www2.labor.alabama.gov/LAUS/LAUScities.pdf.
http://www2.labor.alabama.gov/Laus/CLF/AllCity.aspx#Prattville
* Unavailable
20152011201220132014
2016 2017 2018 2019 2020
City of Prattville, Alabama
Schedule 14
Full-Time Equivalent City
Government Employees by Function
80
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Function/Program
General government
Executive 3 2 3 3 3 3 4 5 5 6
Legislative 7 7 7 7 7 7 7 7 7 7
Finance 6 6 5 6 7 7 7 7 7 6
City clerk 2 3 3 3 3 3 3 4 3 3
Human resources 4 4 4 3 4 4 4 5 5 5
Judicial 5 6 6 6 6 6 6 6 7 7
Information technology 1 1 1 2 3 3 3 3 3 3
Vehicle maintenance 6 6 6 5 6 6 6 6 4 5
Public safety
Police
Officers 85 81 81 82 82 82 82 89 84 87
Civilians 7 8 9 9 10 10 10 8 8 8
Fire
Officers 84 81 79 83 83 83 83 83 82 82
Civilians 8 7 7 2 2 2 3 3 3 3
Building division 4 6 6 6 6 4 4
Public works
Public works 4 4 5 6 6 6
Engineering 9 9 10 9 9 9 8 10 9 11
Facilities maintenance 4 8 8 8 11 10 10
Planning and development 7 7 4 4 5 5 4 5 6 7
Street
Sanitation 28 28 32 34 36 34 28 25 21 23
Wastewater 25 23 23 25 25 21 23 28 22 25
Urban management 21 19 23 30 30 29 34 38 28 30
Cultural and recreational
Parks and recreation 15 12 12 14 14 14 13 20 31 42
Performing and creative arts 2 1 1 1 1 2 2 3 3
Totals 325 311 315 336 354 347 349 377 358 383
Source: Human Resources.
Note:This report includes regular full-time employees,regular part-time employees (based on full-time
equivalent employment calculated by dividing labor hours by 2,080 hours),elected and appointed
officials as of September 30 each year.
City of Prattville, Alabama
Schedule 15
Operating Indicators by Function/Program
81
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Function/Program
General government
Building permits issued
Residential 106 128 120 131 161 165 189 185 242 332
Residential remodel 392 327 343 333 147 203 295 264 339
Commercial 11 8 8 12 17 10 12 23 19 8
Commercial buildout, remodel, addition 43 49 56 74 71 41 61 49 48
Building inspections conducted 3,142 3,512 4,506 5,688 4,148 4,830 4,767 5,260 5,927 7,387
Building plan reviews 147 212 181 441 659 650 873 808 921 908
Public safety
Police
Physical arrests 3,208 2,208 2,128 2,757 2,342 2,829 2,146 2,287 3,952 3,594
Parking violations 373 259 122 86 98 28 8 14 43
Traffic violations 6,450 4,460 4,782 4,897 4,418 5,701 8,163 8,367 5,884 3,298
Fire
Emergency responses 5,221 5,673 5,786 5,893 5,118 4,874 5,394 5,405 5,447 5,857
Fires extinguished 113 101 113 105 113 43 104 103 101
Inspections 2,725 2,846 2,846 2,775 2,791 2,500 3,477 2,603 2,564 2,605
Public works
Potholes repaired 2,000 1,500 1,750 2,000 2,500 2,500 2,000 2,550 2,750 1,750
Street resurfacing (miles)2 7 5 8 1 8 22
Wastewater
Average daily sewage treatment (millions of gallons)
Autauga Creek 1.60 1.72 1.92 1.62 1.47 1.54 1.66 1.79 1.81 2.00
Pine Creek 1.90 1.90 2.01 1.88 1.81 1.96 2.08 2.13 2.45 2.43
Refuse collection
Garbage (tons per day)38.50 36.33 45.00 44.60 49.60 43.33 45.47
Trash (yards per day)189 260 220 61 28 204 287
Recyclables (tons per day)1 1 1 1 1 1 1.64
Sources: Various City departments.
City of Prattville, Alabama
Schedule 16
Capital Asset Statistics by Function/Program
82
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Function/Program
Public safety
Police
Stations 1 1 1 1 1 1 1 1 1 1
Patrol cars 81 84 84 81 84 78 80 95 95 95
Motorcycles 9 9 9 10 10 10 10 10 9 9
Fire
Stations 3 3 3 3 3 3 3 3 3 3
Fire engines 5 5 5 5 5 5 5 5 5 5
Ladder trucks 1 1 1 1 1 1 2 2 2 2
Heavy rescue 1 1 1 1 1 1 1 1 1 1
Ambulances 7 7 7 7 7 6 6 6 6 6
Refuse collection
Trash trucks 6 6 6 6 6 6 6 6 6 4
Garbage trucks 9 9 8 8 8 9 7 7 7 5
Parkan truck 1 1 1 1 1 1
Public works
Streets (miles)209 209 212 212 217 220 223 228 230 232
Highways (miles)23 23 23 23 23 23 23 23 23 23
Streetlights 2,450 2,450 2,450 2,450 2,475 2,510 2,525 2,550 2,575 2,600
Traffic signal heads 270 270 270 270 270 286 286 286 286 286
Cultural and recreational
Acreage 354 354 354 354 354 354 354 354 357 357
Playgrounds 10 10 10 10 10 10 10 10 10 10
Baseball/softball diamonds 16 16 16 16 16 16 16 16 16 16
Soccer fields 9 9 9 9 9 9 9 9 9 9
Community centers 2 2 2 2 2 2 2 2 2 2
Senior citizens center 1 1 1 1 1 1 1 1 1 1
Sources: Various City departments.
Note: No capital asset indicators are available for the general government.