Maricopa County June 30, 2003 Financial Report
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Fiscal Year Ended June 30, 2003 Citizens Serving Citizens Comprehensive Annual Financial Report Maricopa County Phoenix, Arizona For the Fiscal Year July 1, 2002 to June 30, 2003 Prepared By Department of Finance Tom Manos, Chief Financial Officer INTRODUCTORY SECTION Table of Contents Listing of Maricopa County Officials Organizational Charts Letter of Transmittal Citizens Audit Advisory Committee Letter Certificate of Achievement for Excellence in Financial Reporting Comprehensive Annual Financial Report Table of Contents For the Fiscal Year Ended June 30, 2003 Introductory Section Page Table of Contents i Listing of Maricopa County Officials v Organizational Charts vii Letter of Transmittal ix Maricopa County Citizens Audit Advisory Committee Letter xii Certificate of Achievement for Excellence in Financial Reporting xiii Financial Section Independent Auditors’ Report 1 Management’s Discussion and Analysis (MD&A) 3 Basic Financial Statements Definitions of Government-wide Financial Statements and Listing of Major Funds 21 Government-wide Financial Statements Statement of Net Assets 23 Statement of Activities 24 Fund Financial Statements Governmental Funds Financial Statements Balance Sheet 26 Statement of Revenues, Expenditures, and Changes in Fund Balances 28 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 30 Proprietary Funds Financial Statements Statement of Net Assets 32 Statement of Revenues, Expenses, and Changes in Fund Net Assets 34 Statement of Cash Flows 36 Fiduciary Funds Financial Statements Statement of Fiduciary Net Assets 38 Statement of Changes in Fiduciary Net Assets 39 Basic Financial Statements - Notes 43 Required Supplementary Information Budgetary Comparison Schedules – General Fund and Major Special Revenue Funds General Fund 79 General Fund by Department 80 Jail Operations Fund 81 Note to Budgetary Comparison Schedules 82 i Table of Contents (Continued) For the Fiscal Year Ended June 30, 2003 Page Schedule of Agent Retirement Plans’ Funding Progress 83 Modified Approach for Infrastructure Assets 84 Other Supplementary Information Budgetary Comparison Schedules - Major Debt Service and Capital Projects Funds General Obligation Fund – Debt Service Fund 87 Lease Revenue Fund – Debt Service Fund 88 Jail Construction Fund – Capital Projects Fund 89 County Improvement Fund – Capital Projects Fund 90 Schedule of Capital Projects – Budget and Actual All Capital Improvement Projects 91 Combining and Individual Fund Statements and Schedules – Nonmajor Funds Listing of Nonmajor Governmental Funds 97 Governmental Funds Combining Balance Sheet 104 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 122 Schedules of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual Special Revenue Funds Adult Probation Grants Fund 140 Adult Probation Services Fund 141 Animal Control Fund 142 Animal Control Field Services Fund 143 Animal Control Grants Fund 144 Bank One Ballpark Operations Fund 145 CDBG Housing Trust Fund 146 Child Support Automation Fund 147 Child Support Enhancement Fund 148 Children’s Issues Education Fund 149 Clerk of Court EDMS Fund 150 Clerk of Court Fill the Gap Fund 151 Clerk of Court Grants Fund 152 Clerk of Court Spousal Maintenance Enforcement Fund 153 Conciliation Court Special Fund 154 Correctional Health Grants Fund 155 County Attorney Check Enforcement Program Fund 156 County Attorney Criminal Justice Enhancement Fund 157 County Attorney Drug Diversion Fund 158 County Attorney Fill the Gap Fund 159 County Attorney Grants Fund 160 County Attorney Victim Compensation and Assistance Fund 161 County Attorney Victim Compensation and Restitution Fund 162 ii Table of Contents (Continued) For the Fiscal Year Ended June 30, 2003 Page Special Revenue Funds (Continued) Court Automation Fund 163 Document Retrieval Fund 164 Domestic Relations Education Fund 165 Economic Development Fund 166 Emergency Management Fund 167 Environmental Services Fund 168 Environmental Services Environmental Health Fund 169 Environmental Services Grant Fund 170 Expedited Child Support Fund 171 Flood Control Fund 172 General Government Grants Fund 173 Housing Department Fund 174 Human Services Grants Fund 175 Juror Improvement Fund 176 Justice Court Enhancement Fund 177 Justice Court Grants Fund 178 Justice Court Judicial Enhancement Fund 179 Juvenile Court Grants Fund 180 Juvenile Probation Fund 181 Juvenile Probation Diversion Fees Fund 182 Juvenile Restitution Fund 183 Law Library Fund 184 Legal Defender Fill the Gap Fund 185 Library Fund 186 Library Grants Fund 187 Old Courthouse Fund 188 Palo Verde Fund 189 Parks and Recreation Grants Fund 190 Parks Donations Fund 191 Parks Enhancement Fund 192 Parks Lake Pleasant Fund 193 Parks Souvenir Fund 194 Parks Spur Cross Ranch Fund 195 Planning and Development Fund 196 Planning Project Fees Fund 197 Probate Programs Fund 198 Public Defender Fill the Gap Fund 199 Public Defender Grants Fund 200 Public Defender Training Fund 201 Public Health Fund 202 Public Health Pharmacy Fund 203 Recorder’s Surcharge Fund 204 Research and Reporting Fund 205 RICO Fund 206 Sheriff Donations Fund 207 Sheriff Grants Fund 208 Sheriff Inmate Health Services Fund 209 Sheriff Special Funding Fund 210 Stadium District Fund 211 iii Table of Contents (Continued) For the Fiscal Year Ended June 30, 2003 Page Special Revenue Funds (Continued) Superior Court Fill the Gap Fund 212 Superior Court Grants Fund 213 Superior Court Judicial Enhancement Fund 214 Superior Court Special Fund 215 Transportation Fund 216 Transportation Grants Fund 217 Victim Location Fund 218 Waste Tire Program Fund 219 Debt Service Funds Stadium District Fund 220 Capital Projects Funds Bank One Ballpark Project Reserve Fund 221 Flood Control Capital Projects Fund 222 General Fund County Improvement Fund 223 Intergovernmental Capital Projects Fund 224 Major League Stadium Fund 225 Transportation Capital Projects Fund 226 Nonmajor Enterprise Funds Listing of Nonmajor Enterprise Funds 229 Combining Statement of Net Assets 230 Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets 231 Combining Statement of Cash Flows 232 Internal Service Funds Listing of Internal Service Funds 235 Combining Statement of Net Assets 236 Combining Statement of Revenues, Expenses, and Changes in Net Assets 238 Combining Statement of Cash Flows 240 Trust and Agency Funds Listing of Trust and Agency Funds 245 Combining Statement of Fiduciary Net Assets – Investment Trust Funds 246 Combining Statement of Fiduciary Net Assets – Agency Funds 247 Combining Statement of Changes in Fiduciary Net Assets – Investment Trust Funds 248 Combining Statement of Changes in Assets and Liabilities – Agency Funds 249 Capital Assets Schedules Capital Assets Used in the Operation of Governmental Funds Comparative Schedules by Source 253 Schedule by Function and Activity 254 Schedule of Changes by Function and Activity 256 Statistical Section Listing of Statistical Information 261 iv Maricopa County Officials BOARD OF SUPERVISORS Fulton Brock, Chairman, District 1 Don Stapley, District 2 Andrew Kunasek, District 3 Max Wilson, District 4 Mary Rose Garrido Wilcox, District 5 ¨¨¨ COUNTY ADMINISTRATIVE OFFICER David R. Smith ¨¨¨ CHIEF FINANCIAL OFFICER Tom Manos v vi Organizational Charts Elected/CourtElected/Court Maricopa County Citizens Appointed OfficialsOfficials SuperintendentSuperintendent of of BoardBoard of of Supervisors/Board Supervisors/Board of of ClerkClerk of of Court Court AssessorAssessor TreasurerTreasurer RecorderRecorder Constables (23) County Attorney Sheriff SchoolsSchools Constables (23) County Attorney Sheriff DirectorsDirectors for for Flood Flood Control, Control, LibraryLibrary and and Stadium Stadium Districts Districts Clerk of the Board S.T.A.R. Call Center Elections Internal Audit County Administrative Officer Deputy County Administrator Indigent Representation Legal Defender Public Defender Legal Advocacy Integrated Criminal Justice Office of Communications Maricopa Integrated Health System Contract Counsel Information Systems Deputy County Chief Financial Chief Community Chief Health Services Regional Development Information Technology Administrator Officer Services Officer Officer Services Officer Officer Management & Budget Finance Recreation Services Public Health Transportation Office of the C.I.O Human Resources Risk Management Library District Human Services Flood Control District Telecommunications E-Government Research & Reporting Materials Management Public Fiduciary Medical Examiner Facilities Management Technology Infrastructure Technology General Government Real Estate Planning & Development Correctional Health Emergency Center Management Housing Animal Control Services Customer Support Center Health Care Mandates Equipment Services Community Environmental Services Development Capital Facilities Dev. Solid Waste Planning & Development Stadium District vii Organizational Charts (Continued) Arizona Judicial Branch in Maricopa County ClerkClerk of of the the Superior Superior Court Court TrialTrial Courts, Courts, Maricopa Maricopa County County JuvenileJuvenile Court Court SuperiorSuperior Court Court Judges Judges and and MaricopaMaricopa County County Justice Justice Courts Courts CommissionersCommissioners Juvenile Court Center Adult Probation Superior Court Justice Court Administration Administration viii Maricopa County County Administrative Office 301 West Jefferson Street 10th Floor