Galveston County, Texas
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Galveston County, Texas COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2012 GALVESTON COUNTY, TEXAS COMPREHENSIVE ANNUAL FINANCIAL REPORT For the fiscal year ended September 30, 2012 Prepared by: The Galveston County, Texas, Auditor’s Office 1 2 Galveston County, Texas Comprehensive Annual Financial Report For the Fiscal Year Ended September 30, 2012 TABLE OF CONTENTS Page INTRODUCTORY SECTION Letter of Transmittal ................................................................................................................................. 9 Certificate of Achievement for Excellence in Financial Reporting ........................................................ 19 Galveston County, Texas, Organizational Chart ..................................................................................... 20 Galveston County, Texas, List of Elected and Appointed Officials ....................................................... 21 FINANCIAL SECTION Independent Auditors’ Report ................................................................................................................. 24 Management’s Discussion and Analysis ................................................................................................. 26 Basic Financial Statements: Government-wide Financial Statements: Statement of Net Assets .................................................................................................................. 38 Statement of Activities .................................................................................................................... 39 Fund Financial Statements: Balance Sheet – Governmental Funds ............................................................................................ 40 Reconciliation of the Balance Sheet - Governmental Funds to the Statement of Net Assets ......... 43 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds ..... 44 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds to the Statement of Activities ...................................... 46 Statement of Net Assets – Proprietary Funds .................................................................................. 47 Statement of Revenues, Expenses, and Changes in Fund Net Assets – Proprietary Funds ............ 48 Statement of Cash Flows – Proprietary Funds ................................................................................ 49 Statement of Fiduciary Net Assets – Fiduciary Funds .................................................................... 50 Notes to the Financial Statements ....................................................................................................... 51 Required Supplementary Information (Unaudited): Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Major Funds: General Fund ..................................................................................................................................... 86 HMGP - Ike Special Revenue Fund .................................................................................................. 88 CDBG Housing Program Special Revenue Fund ............................................................................. 89 Disaster Recovery VI - Ike Special Revenue Fund ........................................................................... 90 Notes to the Required Supplementary Information ............................................................................ 91 Schedule of Funding Progress and Schedule of Employer Contributions – Retirement Plan for the Employees of Galveston County, Texas ................................................................................... 92 Schedule of Funding Progress – Other Post-Employment Benefits Plan for the Employees of Galveston County, Texas ......................................................................................... 93 Combined, Combining, and Individual Fund Information and Other Supplementary Information: Nonmajor Governmental Funds: Combined Balance Sheet – Nonmajor Governmental Funds ...................................................... 96 Combined Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Governmental Funds ................................................................ 97 3 Nonmajor Special Revenue Funds: Combining Balance Sheet – All Nonmajor Special Revenue Funds......................................... 106 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – All Nonmajor Special Revenue Funds .................................................... 114 Combining Balance Sheet – Nonmajor Special Revenue Funds - Grant Funds ....................... 122 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Special Revenue Funds - Grant Funds ................................................. 128 Individual Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual – Nonmajor Special Revenue Funds - Non-Grant Funds: County Records Management ........................................................................................... 134 County Clerk Records Management and Preservation ...................................................... 135 Election Services Contract (Non-GAAP Budgetary Basis)............................................... 136 County Clerk Records Archive Fund ................................................................................ 137 District Clerk Child Support IV-D .................................................................................... 138 District Clerk Records Management ................................................................................. 139 Tax Assessor-Collector Special Inventory Tax Escrow (Non-GAAP Budgetary Basis) .. 140 Donations to Galveston County ......................................................................................... 141 District Attorney Contraband Post-10/89 (Non-GAAP Budgetary Basis) ........................ 142 District Attorney Check Collection Fees (Non-GAAP Budgetary Basis) ......................... 143 Unclaimed Property (Non-GAAP Budgetary Basis) ......................................................... 144 Courthouse Security .......................................................................................................... 145 Law Library ....................................................................................................................... 146 Mediation Services Program ............................................................................................. 147 Justice Court Technology .................................................................................................. 148 Probate Court Contributions (Non-GAAP Budgetary Basis) ............................................ 149 Adult Probation (Non-GAAP Budgetary Basis) ............................................................... 150 Juvenile Justice .................................................................................................................. 151 Sheriff's Commissary (Non-GAAP Budgetary Basis) ....................................................... 152 Sheriff Seizures Post-10/89 (Non-GAAP Budgetary Basis) ............................................. 153 Task Force Seizures Pre-10/89 (Non-GAAP Budgetary Basis) ........................................ 154 Criminal Investigative Division Seizures Post-10/89 (Non-GAAP Budgetary Basis) ...... 155 Law Enforcement Continued Education (Non-GAAP Budgetary Basis) .......................... 156 Constables' Seizures (Non-GAAP Budgetary Basis) ........................................................ 157 Emergency Management ................................................................................................... 158 Road and Bridge ................................................................................................................ 159 Farm-to-Market Lateral Road ............................................................................................ 160 Road District #1 ................................................................................................................. 161 Flood Control .................................................................................................................... 162 Mosquito Control District .................................................................................................. 163 Indigent Health Care ......................................................................................................... 164 Child Welfare .................................................................................................................... 165 Beach and Parks ................................................................................................................ 166 Galveston County Museum ............................................................................................... 167 Nonmajor Debt Service Funds: Combining Balance Sheet – Nonmajor Debt Service Funds ..................................................... 172 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Debt Service Funds ................................................................. 178 Individual Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual – Nonmajor Debt Service Funds: General Obligation