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Yavapai County June 30, 2011 Financial Report

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Yavapai County June 30, 2011 Financial Report Yavapai County, Arizona Yavapai County Courthouse Prescott, Arizona Comprehensive Annual Financial Report Fiscal Year Ended June 30, 2011 Yavapai County, Arizona Comprehensive Annual Financial Report Fiscal Year Ended June 30, 2011 Board of Supervisors Carol Springer, District 1 A.G. “Chip” Davis, District 3 Thomas Thurman, District 2 Prepared by Yavapai County Finance Department YAVAPAI COUNTY Comprehensive Annual Financial Report Year Ended June 30, 2011 TABLE OF CONTENTS INTRODUCTORY SECTION Letter of Transmittal 1 Certificate of Achievement for Excellence in Financial Reporting 6 Organizational Chart 7 Yavapai County Officials 8 FINANCIAL SECTION Independent Auditors' Report 9 Management's Discussion and Analysis (Required Supplementary Information) 11 BASIC FINANCIAL STATEMENTS: Government-Wide Financial Statements: Statement of Net Assets 22 Statement of Activities 23 Fund Financial Statements: Balance Sheet-Governmental Funds 24 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets 26 Statement of Revenues, Expenditures, and Changes in Fund Balances-Governmental Funds 28 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 30 Statement of Net Assets-Proprietary Funds 31 Statement of Revenues, Expenses, and Changes in Fund Net Assets- Proprietary Funds 32 Statement of Cash Flows-Proprietary Funds 33 Statement of Fiduciary Net Assets-Fiduciary Funds 34 Statement of Changes in Fiduciary Net Assets-Fiduciary Funds 35 Notes to the Financial Statements: Note 1 - Summary of Significant Accounting Policies 36 Note 2 - Deposits and Investments 43 Note 3 - Due From Other Governments 46 Note 4 - Capital Assets 46 Note 5 - Construction Commitments 47 Note 6 - Long-Term Liabilities 47 Note 7 - Fund Balance Classifications of the Governmental Funds 52 Note 8 - Risk Management 54 Note 9 - Pensions and Other Postemployment Benefits 55 Note 10 - Interfund Balances and Activity 59 Note 11 - County Treasurer's Investment Pool 60 Note 12 - Subsequent Event 61 i YAVAPAI COUNTY Comprehensive Annual Financial Report Year Ended June 30, 2011 TABLE OF CONTENTS Required Supplementary Information: Budgetary Comparison Schedules: General Fund 63 Jail District Fund 65 Regional Road Fund 66 HURF Road Fund 67 Notes to Budgetary Comparison Schedules 68 Schedule of Agent Retirement Plans' Funding Progress 69 Combining and Individual Fund Statements and Schedules: Combining Balance Sheet-Nonmajor Governmental Funds 72 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances-Nonmajor Governmental Funds 78 Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual: Jail District Debt Service 84 Regional Road Debt Service 85 Capital Projects 86 Capital Projects Debt Service 87 Health Care 88 Recorder's Surcharge 89 Assessor's Surcharge 90 Treasurer’s Surcharge 91 Election 92 Public Library 93 Education Service Agency 94 Parks & Recreation 95 Water Advisory Committee 96 Landfill / Environment 97 Public Works 98 Finance 99 Improvement Districts 100 Clerk of Superior Court 101 County Attorney 102 Law Enforcement 103 Emergency Management 104 Probation 105 Courts 106 Public Defender 107 Airport Development 108 Coyote Springs 109 Prescott East 110 Poquito Valley 111 ii YAVAPAI COUNTY Comprehensive Annual Financial Report Year Ended June 30, 2011 TABLE OF CONTENTS Statement of Changes in Assets and Liabilities-Agency Funds 113 STATISTICAL SECTION Financial Trends Net Assets by Component 116 Changes in Net Assets 118 Fund Balances of Governmental Funds 120 Changes in Fund Balances of Governmental Funds 121 Revenue Capacity Assessed Value and Estimated Actual Value of Taxable Property 122 Direct and Overlapping Property Tax Rates 123 Principal Property Taxpayers 124 Property Tax Levies and Collections 125 Debt Capacity Ratios of Outstanding Debt by Type 126 Legal Debt Margin Information 127 Pledged Revenue Coverage 128 Demographic and Economic Information Demographic and Economic Statistics 129 Principal Employers 130 Operating Information Full-Time Equivalent Employees by Function 131 Operating Indicators by Function 132 Capital Asset Statistics by Function 133 iii This page is left blank intentionally. iv INTRODUCTORY SECTION Yavapai County Finance Department JOHN D. ZANDER, CPA FINANCE DIRECTOR December 15, 2011 To the Board of Supervisors, and Citizens of Yavapai County: State law requires that counties prepare a complete set of financial statements presented in conformity with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards by the Arizona State Auditor General’s Office or by a firm of licensed certified public accountants. Pursuant to that requirement, we hereby issue the comprehensive annual financial report of Yavapai County for the fiscal year ended June 30, 2011. This report consists of management’s representations concerning the finances of Yavapai County. Consequently, management assumes full responsibility for the completeness and reliability of all of the information presented in this report. To provide a reasonable basis for making these representations, management of the County has established a comprehensive internal control framework that is designed both to protect the government’s assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the County’s financial statements in conformity with GAAP. Because the cost of internal controls should not outweigh their benefits, the County’s comprehensive framework of internal controls has been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects. The Arizona State Auditor General’s Office has audited the County’s financial statements. The goal of the independent audit was to provide reasonable assurance that the financial statements of the County for the fiscal year ended June 30, 2011, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor concluded, based upon the audit; that there was a reasonable basis for rendering an unqualified opinion that Yavapai County’s financial statements for the fiscal year ended June 30, 2011, are fairly presented in conformity with GAAP. The independent auditors' report is presented as the first component of the financial section of this report. 1 The independent audit of the financial statements of the County was part of a broader, federally mandated “Single Audit” designed to meet the special needs of federal grantor agencies. The standards governing Single Audit engagements require the independent auditor to report not only on the fair presentation of the financial statements, but also on the audited government’s internal controls and compliance with legal requirements, with special emphasis on internal controls and legal requirements involving the administration of federal awards. These reports are available in the County’s separately issued Single Audit report. GAAP require that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The County’s MD&A can be found immediately following the report of the independent auditors. Profile of the Government Yavapai County was formed in 1864; one year after the Arizona Territory was established. The County was named after the Yavapai tribe, whose name means “people of the sun”. The County is located in the central portion of the state encompassing approximately 8,125 square miles. The County is empowered to levy a property tax on both real and personal properties within its boundaries. The County operates under the supervisor-administrator form of government. Policy-making and legislative authority are vested in a Board of Supervisors (Board) consisting of three members elected to four-year terms representing three supervisorial districts. The Board appoints an Administrator, who is responsible for overseeing the day-to-day operations of the County government. The Board is responsible for the financing and administration of County government, has final approval over County departmental budgets and sets property tax rates. As part of its administrative duties, the Board is responsible for appointing department heads, and members of County boards and commissions dealing with planning and zoning, building codes, health, employees and employee benefits, private industry and agriculture. The Board acts as the board of directors for special districts within the County such as jail, water, sanitation, lighting, flood control and library. The County Administrator develops and presents the County budget, oversees countywide administrative departments, assists elected officials, and coordinates with other governments in intergovernmental relations. In addition to the Board, other elected officers representing the County include the
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