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2016 Cafr (Pdf) T OSEPH EVE CASCADE COUNTY Comprehensive Annuol F¡nonc¡ol Report Yeor Ended June 30, 2016 410 CENTRAL AVENUE, SUTTE 414 | GREAT FALLS I MONTANA I s9401 p 406.7 27 .1 7 98 | F AX 4067 27 .7423 | WWW. J O S E H EVE.COM CASCADE COUNTY Table of Contents Page INTRODUCTORY SECTION ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Letter of Transmittal 5 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Organization 8 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................List of Elected Officials 9 FINANCIAL SECTION ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Independent Auditors' Report 10 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Management's Discussion and Analysis 14 Audited Financial Statements Government-Wide Financial Statements: ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement of Net Position 23 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement of Activities 24 Governmental Fund Financial Statements: ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Balance Sheet - Governmental Funds 26 Reconciliation of Governmental Fund Balances to the ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement of Net Position 28 Statement of Revenues, Expenditures and Changes ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................in Fund Balance - Governmental Funds 29 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balance of Governmental Funds ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................to the Statement of Activities 31 Proprietary Fund Financial Statements: ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement of Net Position - Proprietary Funds 32 Statement of Revenues, Expenses and ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Changes in Fund Net Position - Proprietary Funds 34 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement of Cash Flows - Proprietary Funds 36 Fiduciary Fund Financial Statements: ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement of Fiduciary Net Position 40 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement of Changes in Fiduciary Net Position 41 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Notes
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