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County of Kern State of California Comprehensive Annual Financial Report

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County of Kern State of California Comprehensive Annual Financial Report COUNTY OF KERN STATE OF CALIFORNIA COMPREHENSIVE ANNUAL FINANCIAL REPORT Fiscal Year Ended June 30, 2018 Mary B. Bedard, CPA Auditor-Controller-County Clerk COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2018 COUNTY OF KERN Supervisor Mick Gleason ....................................................... First District Supervisor Zach Scrivner ................................................. Second District Supervisor Mike Maggard .................................................... Third District Supervisor David Couch .................................................... Fourth District Supervisor Leticia Perez ....................................................... Fifth District Ryan Alsop – County Administrative Officer Prepared by the Office of Mary B. Bedard, Auditor-Controller-County Clerk COUNTY OF KERN Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2018 Table of Contents INTRODUCTORY SECTION LETTER OF TRANSMITTAL .................................................................................................................................................................... 2 DIRECTORY OF ELECTED COUNTY OFFICIALS ........................................................................................................................................ 7 DIRECTORY OF APPOINTED COUNTY OFFICIALS .................................................................................................................................... 8 ORGANIZATIONAL CHART ..................................................................................................................................................................... 9 CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING ....................................................................................... 10 FINANCIAL SECTION INDEPENDENT AUDITOR’S REPORT ..................................................................................................................................................... 12 MANAGEMENT’S DISCUSSION AND ANALYSIS ...................................................................................................................................... 15 BASIC FINANCIAL STATEMENTS: Government-Wide Financial Statements: Statement of Net Position .................................................................................................................................................... 27 Statement of Activities ......................................................................................................................................................... 28 Fund Financial Statements: Governmental Funds Balance Sheet ..................................................................................................................................................................... 30 Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position – Governmental Activities ............................................................................................................... 32 Statement of Revenues, Expenditures, and Changes in Fund Balances .................................................................................... 33 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Government-Wide Statement of Activities – Governmental Activities ........................... 35 Proprietary Funds Statement of Net Position .................................................................................................................................................... 36 Statement of Revenues, Expenses, and Changes in Net Position ............................................................................................. 37 Statement of Cash Flows ..................................................................................................................................................... 38 Fiduciary Funds Statement of Net Position .................................................................................................................................................... 40 Statement of Changes in Net Position ................................................................................................................................... 41 Discretely Presented Component Units Statement of Net Position .................................................................................................................................................... 42 Statement of Activities ......................................................................................................................................................... 43 Notes to the Financial Statements: Note I. Summary of Significant Accounting Policies ............................................................................................................... 45 Note II. Restatements of Net Position .................................................................................................................................. 53 Note III. Stewardship, Compliance and Accountability ........................................................................................................... 54 Note IV. Cash and Investments ........................................................................................................................................... 55 Note V. Receivables ........................................................................................................................................................... 58 Note VI. Interfund Transactions .......................................................................................................................................... 60 i COUNTY OF KERN Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2018 Table of Contents Note VII. Capital Assets ...................................................................................................................................................... 62 Note VIII. Leases ............................................................................................................................................................... 64 Note IX. Long-Term Debt ................................................................................................................................................... 65 Note X. Pension Plan .......................................................................................................................................................... 71 Note XI. Other Postemployment Benefits (OPEB) .................................................................................................................. 77 Note XII. Risk Management ................................................................................................................................................ 80 Note XIII. Commitments and Contingencies ......................................................................................................................... 81 Note XIV. Landfills ............................................................................................................................................................. 82 Note XV. Pollution Remediation ........................................................................................................................................... 84 Note XVI. Deferred Outflows and Inflows of Resources/Advances from Others ........................................................................ 84 Note XVII. Fund Balances/Net Position ................................................................................................................................ 86 Note XVIII. Other Information ............................................................................................................................................ 88 Note XIX. Subsequent Events .............................................................................................................................................. 90 REQUIRED SUPPLEMENTARY INFORMATION: Budgetary Comparison Schedules – Major Governmental Funds General Fund ...................................................................................................................................................................... 92 Behavioral Health & Recovery Services ................................................................................................................................. 93 Community Development ..................................................................................................................................................... 94 County Local Revenue Fund ................................................................................................................................................. 95 Human Services .................................................................................................................................................................. 96 Roads ................................................................................................................................................................................ 97 Structural Fire ..................................................................................................................................................................... 98 Notes to Required Supplementary Information ...............................................................................................................................
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