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Intro Sec 1.Indd State of Nevada Comprehensive Annual Financial Report for the Fiscal Year Ended June 30, 2002 Kathy Augustine State Controller Kathy Augustine State Controller The Offi ce of State Controller was created when Nevada became a state in 1864. The Controller is one of Nevada’s six constitu- tional offi cers elected statewide to a four-year term. Ms. Augustine was sworn in as Nevada’s fi rst female State Controller on January 4, 1999. She serves as a member of the State Board of Finance, the Department of Transportation Board of Directors and the Executive Branch Audit Committee. As Chief Fiscal Offi cer of the State, she is empowered to represent the State in fi scal matters and her position is critical in main- taining a checks-and-balance system in state fi nances. The Controller ensures compliance with state fi scal and federal revenue laws. She administers the state accounting system in order to provide, fair, accurate, consistent, and timely fi nancial reporting in accordance with standards set forth by the Govern- mental Accounting Standards Board. Her offi ce also prepares the Popular and Comprehensive Annual Financial Reports, pays employee salaries, processes claims against the state and administers the debt collection program. Comprehensive Annual Report State For the Fiscal Year Ended June 30, 2002 ooff Nevada Table of Contents INTRODUCTORY SECTION PAGE Letter of Transmittal ......................................................................................................................... 1 Constitutional Of fi cers ....................................................................................................................... 7 Organizational Chart......................................................................................................................... 8 GFOA Certifi cate of Achievement............................................................................................................ 9 FINANCIAL SECTION Independent Auditor’s Report................................................................................................................ 17 Management’s Discussion and Analysis....................................................................................................... 19 Basic Financial Statements Government-Wide Financial Statements Statement of Net Assets................................................................................................................ 33 Statement of Activities................................................................................................................. 35 Fund Financial Statements Balance Sheet - Governmental Funds................................................................................................... 37 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets................................................. 39 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds............................................. 41 Reconciliation of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities.......... 43 Statement of Net Assets - Proprietary Funds............................................................................................ 45 Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds.................................................. 47 Statement of Cash Flows - Proprietary Funds........................................................................................... 49 Statement of Fiduciary Net Assets - Fiduciary Funds.................................................................................... 51 Statement of Changes in Fiduciary Net Assets - Fiduciary Funds......................................................................... 52 Notes to the Financial Statements 54 Required Supplementary Information Budgetary Comparison Schedule - General Fund and Major Special Revenue Funds...................................................... 95 Notes to Required Supplementary Information - Budgetary Reporting................................................................... 97 Schedule of Funding Progress.......................................................................................................... 98 Schedule of Infrastructure Condition and Maintenance Data............................................................................ 99 Combining Statements and Schedules Nonmajor Governmental Funds Combining Balance Sheet.............................................................................................................. 105 Combining Statement of Revenues, Expenditures and Changes in Fund Balances........................................................ 106 Nonmajor Special Revenue Funds Combining Balance Sheet............................................................................................................ 107 Combining Statement of Revenues, Expenditures and Changes in Fund Balances...................................................... 111 Other Nonmajor Governmental Funds Combining Balance Sheet.......................................................................................................... 115 Combining Statement of Revenues, Expenditures and Changes in Fund Balances..................................................... 117 Comprehensive Annual Financial Report State For the Fiscal Year Ended June 30, 2002 ooff Nevada Table of Contents (continued) FINANCIAL SECTION (continued) PAGE Nonmajor Enterprise Funds Combining Statement of Net Assets..................................................................................................... 121 Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets........................................................... 123 Combining Statement of Cash Flows.................................................................................................... 125 Internal Service Funds Combining Statement of Net Assets..................................................................................................... 129 Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets........................................................... 131 Combining Statement of Cash Flows.................................................................................................... 133 Fiduciary Funds Combining Statement of Fiduciary Net Assets - Pension Trust, Investment Trust and Private-Purpose Trust Funds........................ 137 Combining Statement of Changes in Fiduciary Net Assets - Pension Trust, Investment Trust and Private-Purpose Trust Funds............. 139 Combining Statement of Fiduciary Assets and Liabilities - Agency Funds................................................................. 141 Combining Statement of Changes in Assets and Liabilities - Agency Funds................................................................ 143 Budgetary Schedules Schedule of Total Uses - Budget and Actual, Non-GAAP Budgetary Basis - All General Fund Budgets...................................... 147 Schedule of Total Uses - Budget and Actual, Non-GAAP Budgetary Basis - All Special Revenue Fund Budgets.............................. 155 Schedule of Revenues - Budget and Actual, Non-GAAP Budgetary Basis - All Nonmajor Special Revenue Fund Budgets.................... 159 STATISTICAL SECTION Table 1 - General Governmental Expenditures and Other Uses by Function.................................................................... 163 Table 2 - General Governmental Revenues and Other Resources by Source.................................................................... 163 Table 3 - General Fund Expenditures and Unreserved Fund Balance.......................................................................... 164 Table 4 - State Collected Gaming Taxes and Sales Taxes...................................................................................... 165 Table 5 - Average Combined Property Tax Rates and State Levy............................................................................... 165 Table 6 - Assessed Value of Taxable Property................................................................................................. 166 Table 7 - Ten Largest Taxable Property Owners............................................................................................... 166 Table 8 - Constitutional Debt Limit.......................................................................................................... 167 Table 9 - Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures.................................. 168 Table 10 - Ratio of Net General Obligation Bonded Debt to Assessed Value and Net General Obligation Bonded Debt per Capita................. 168 Table 11 - Highway Improvement Revenue (Motor Vehicle Fuel Tax) Bond Coverage........................................................... 169 Table 12 - Mortgage Revenue Bond Coverage (Housing Division Revenues).................................................................... 169 Table 13 - Colorado River Commission General Obligation/Revenue Bonded Debt Coverage.................................................... 169 Table 14 - Disposable Per Capita Income...................................................................................................... 170 Table 15 - Population.......................................................................................................................
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