2020 Comprehensive Annual Financial Report (CAFR)
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ADA COUNTY, IDAHO COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2020 PHIL MCGRANE, AUDITOR Trent Tripple, Chief Deputy Kathleen Graves, Controller Prepared by Accounting Department Ada County Comprehensive Annual Financial Report For the Year Ended September 30, 2020 TABLE OF CONTENTS INTRODUCTORY SECTION Letter of Trans mittal ....................................................................................................................................................... 1 GFOA Certificate of Achievement ................................................................................................................................. 6 List of Elected County Officials and Department Directors .......................................................................................... 7 Organizational Chart ...................................................................................................................................................... 8 Classification of Funds ................................................................................................................................................... 9 FINANCIAL SECTION Independent Auditor’s Report ........................................................................................................................................ 10 Management’s Discussion and Analysis....................................................................................................................... 13 BASIC FINANCIAL STATEMENTS Government-w ide Financial Statements Statement of Net Pos i tio n .................................................................................................................................. 26 Statement of Activities........................................................................................................................................ 27 Governmental Fund Financial Statements Narrative….......................................................................................................................................................... 28 Balance Sheet .................................................................................................................................................... 29 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position.................................................................................................................. 30 Statement of Revenues, Expenditures, and Changes in Fund Balances ....................................................... 31 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities ................................................. 32 Proprietary Fund Financial Statements Narrative….......................................................................................................................................................... 33 Statement of Net Pos i tio n .................................................................................................................................. 34 Statement of Revenues, Expenses, and Changes in Fund Net Position........................................................ 35 Statement of Cash Flow s................................................................................................................................... 36 Fiduciary Fund Financial Statements Narrative….......................................................................................................................................................... 38 Statement of Fiduciary Net Position .................................................................................................................. 39 Index for Notes to the Financial Statements ........................................................................................................... 40 Notes to the Financial Statements .......................................................................................................................... 41 REQUI RED SUPPLEM ENTA RY INFORM ATION Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual ( Non-GAAP Cash Basis) – General Fund......................................................................... 66 Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual (Non-GAAP Cash Basis) – Major Special Revenue Funds Charities and Welfare................................................................................................................................... 70 Notes to Required Supplementary Information – Basis of Budgetary Reporting, Stew ardship, Compliance, and Accountability ........................................................................................................................ 71 Schedule of Employer ’s Share of Net Pension Liability - PERSI .......................................................................... 73 Schedule of Employer Contributions ....................................................................................................................... 74 COM BINING AND INDIV IDUAL FUND STATEM ENTS AND SCHEDUL ES Non-major Governmental Funds Narrative….......................................................................................................................................................... 75 Combining Balance Sheet ................................................................................................................................. 77 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances .................................................................................................................. 79 Ada County Table of Contents Budget and Actual Schedul es for Governmental Funds Other Than the General and Major Special Revenue Funds: Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual (Non-GAA P Ca sh Ba si s) . Special Revenue Funds: Public Health..................................................................................................................................... 81 Weed Control.................................................................................................................................... 82 Pest Exter mination ........................................................................................................................... 83 Parks and Recreation....................................................................................................................... 84 Ad Valorem ....................................................................................................................................... 85 Court Monitor ing ............................................................................................................................... 86 District Court ..................................................................................................................................... 87 Drug Court/Mental Health Court ...................................................................................................... 88 County Court Facilities ..................................................................................................................... 89 Waterw ays ........................................................................................................................................ 90 Emergency Communications ........................................................................................................... 91 Emergency Management…. ............................................................................................................ 92 Veterans Memorial ........................................................................................................................... 93 Mosquito Abatement ........................................................................................................................ 94 Consolidated Elections..................................................................................................................... 95 Capital Projects Fund............................................................................................................................. 96 Debt Service Funds: Avimor Community Infrastructure District ( CID) No . 1 ................................................................... 97 Internal Service Funds Narrative….......................................................................................................................................................... 98 Combining Statement of Net Position ............................................................................................................... 99 Combining Statement of Revenues, Expenses, and Changes in Fund Net Position ..................................................................................................................................... 100 Combining Statement of Cash Flow s................................................................................................................ 101 Agency Funds Narrative….......................................................................................................................................................... 103 Combining Statement of Assets and Liabilities ................................................................................................ 104