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Includes an independent auditor’s report, management’s discussion and analysis, basic financial statements (net position, revenues/expenses and cash flows), and detailed notes. Provides required supplementary schedules on pension and postemployment benefits and statistical unaudited exhibits covering financial trends, revenue capacity, debt capacity, demographic data, and operating indicators, supporting transparency and accountability in public transportation 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2016  \nWASH I N GTO N M ET RO PO LITA N A R EA T RA NS IT AUT HO R ITY  \nWashington, D.C.  \nSA F ETY, S E RV IC E A N D F I NA NC IA L R ESPO NS I B I LITY  \nCOMPREHENSIVE ANNUAL FINANCIAL REPORT  \nFOR THE FISCAL YEARS ENDED JUNE 30, 2017 AND 2016  \nDennis Anosike, Chief Financial Officer  \nLa Toya Thomas , Comptroller  \nPrepared by the Office of Accounting  \nWASH I N GTO N M ET RO PO LITA N A R EA T RA NS IT AUT HO R ITY  \nWashington, D.C.  \nThis Comprehensive Annual Financial Report (CAFR) was prepared by:  \nOffice of the Chief Financial Officer  \nComptroller, Office of Accounting  \nWashington Metropolitan Area Transit Authority  \n600 Fifth St. , NW  \nWashington, D.C. 20001  \n(202) 962-1602  \n[www.wmata.com](www.wmata.com)  \nDennis Anosike  \nChief Financial Officer  \nLa Toya Thomas , CPA, CGFM  \nComptroller  \nLiza Fitzgerald, CPA, CGMA  \nAssistant Comptroller  \nFawzia Hafeez, FCA  \nAssistant Comptroller  \nAnthony Pompa  \nActing Assistant Comptroller  \nCAFR Project Team:  \nCheryl Douglas , FCCA, CPA  \nFinancial Control Manager  \nLauren Han, CPA  \nGeneral Ledger Supervisor  \nLori Lloyd-Smith, CGFM  \nFinancial Analyst/ Audit Liaison  \nJulie Barrientos , CPA  \nAudit Readiness Support  \nMarion Buchite, CPA  \nAudit Liaison  \nComprehensive Annual Financial Report  \nFor the Fiscal Years Ended June 30, 2017 and 2016  \nTable of Contents  \nPage  \nSECTION ONE – INTRODUCTORY (unaudited)  \nLetter of Transmittal ............................................................................................................................... vii  \nBoard of Directors ................................................................................................................................. xiv  \nGeneral Manager’s Executive Leadership Team ................................................................................ xvii  \nOrganizational Chart ........................................................................................................................... xviii  \nCertificate of Achievement for Excellence in Financial Reporting ........................................................xix  \nSECTION TWO – FINANCIAL  \nIndependent Auditor’s Report ................................................................................................................. 3  \nManagement’s Discussion and Analysis (unaudited) ............................................................................. 5  \nBasic Financial Statements:  \nExhibit 1 – Statements of Net Position ............................................................................................ 16  \nExhibit 2 – Statements of Revenues, Expenses, and Changes in Net Position ............................. 18  \nExhibit 3 – Statements of Cash Flows ............................................................................................. 19  \nNotes to the Basic Financial Statements ......................................................................................... 21  \nRequired Supplementary Information (unaudited) :  \nExhibit 4 – Schedule of Changes in the Net Pension Liability......................................................... 75  \nExhibit 5 – Schedule of Employer Contributions ............................................................................. 80  \nExhibit 6 – Schedule of Funding Progress – Postemployment Benefits Other Than Pensions ...... 84  \nNotes to the Required Supplementary Information ......................................................................... 85  \nSECTION THREE – STATISTICAL (unaudited)  \nFinancial Trends:  \nExhibit 7 – Net Position by Component ........................................................................................... 92  \nExhibit 8 – Changes in Net Position ................................................................................................ 94  \nRevenue Cap","cbCaict0Z3tfkW9y","https://ap.wps.com/l/cbCaict0Z3tfkW9y","pdf",2317824,134,"English","# SECTION ONE – INTRODUCTORY (unaudited)\n## Letter of Transmittal\n## Board of Directors\n## General Manager’s Executive Leadership Team\n## Organizational Chart\n## Certificate of Achievement for Excellence in Financial Reporting\n# SECTION TWO – FINANCIAL\n## Independent Auditor’s Report\n## Management’s Discussion and Analysis (unaudited)\n## Basic Financial Statements\n## Notes to the Basic Financial Statements\n## Required Supplementary Information (unaudited)\n# SECTION THREE – STATISTICAL (unaudited)\n## Financial Trends\n## Revenue Capacity\n## Debt Capacity\n## Demographic and Economic Information\n## Operating Information","[{\"question\":\"What reporting period does the CAFR cover?\",\"answer\":\"The report covers the fiscal years ended June 30, 2017 and 2016.\"},{\"question\":\"Which core financial statements are included?\",\"answer\":\"It includes statements of net position, statements of revenues, expenses, and changes in net position, and statements of cash flows.\"},{\"question\":\"What additional information beyond the financial statements is provided?\",\"answer\":\"The CAFR includes notes, required supplementary information on pension and postemployment benefits, and unaudited statistical exhibits covering trends, capacity, debt, demographics, and operating indicators.\"}]","Safety, Service and Financial Responsibility - Comprehensive Annual Financial Report - For the Fiscal Years Ended June 30, 2017 and 2016 | PDF",338]