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County of Augusta, · Virginia

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County of Augusta, · Virginia ...•,~.,.,_ .... -·· --· -· ..... - ·-- ···----···· -··. ---~. ---·-. -·~- ···--~' -· . --- ..,~- ···- ----.. -·~·-··- ··-~ ·-·--. _. ..... ...•.-.r.~····· ····-·· ,. -~ ··~·-··-~·--·-'"··--·-· ···--··· ·-- -----~- ·--·-·· ...... ·•--< ...- ......... ~-~--~ COUNTY OF AUGUSTA, · VIRGINIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 201 3 .... --· -·-· -·---· - .......... ---·-· ---. - ________ .. ... ·-· ··---· -··--·- - ---- "" COUNTY OF AUGUSTA, VIRGINIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2013 Prepared by Melissa Meyerhoeffer, Assistant Director of Finance Jennifer M. Whetzel, Director of Finance Augusta County, Virginia COUNTY OF AUGUSTA, VIRGINIA FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2013 TABLE OF CONTENTS INTRODUCTORY SECTION Page Letter of Transmittal .............................................................................................................. 1-4 GFOA Certificate of Achievement ......................................................................................... 5 Organizational Chart ............................................................................................................. 6-7 List of Elected and Appointed Officials ................................................................................. 8 FINANCIAL SECTION Independent Auditors' Report .............................................................................................. 9-11 Management’s Discussion and Analysis ............................................................................. 12-21 Exhibit Page Basic Financial Statements: Government-wide Financial Statements: Statement of Net Position ................................................................................................. 1 22 Statement of Activities ....................................................................................................... 2 23-24 Fund Financial Statements: Balance Sheet—Governmental Funds ............................................................................ 3 25 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ............................................................................................................. 4 26 Statement of Revenues, Expenditures and Change in Fund Balances— Governmental Funds ................................................................................................... 5 27-28 Reconciliation of the Statement of Revenues, Expenditures, and Changes In Fund Balances of Governmental Funds to the Statement of Activities ................... 6 29 Statement of Fiduciary Net Position—Fiduciary Funds .................................................... 7 30 Notes to the Financial Statements ........................................................................................ 31-66 COUNTY OF AUGUSTA, VIRGINIA FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2013 (CONTINUED) TABLE OF CONTENTS (CONTINUED) FINANCIAL SECTION (CONTINUED) Exhibit Page Required Supplementary Information: Schedule of Revenues, Expenditures and Changes in Fund Balances— Budget and Actual: General Fund .......................................................................................................... 8 67 Special Revenue Fund ............................................................................................ 9 68 Schedule of Pension Funding Progress ........................................................................... 10 69 Schedule of OPEB Funding Progress .............................................................................. 11 70 Other Supplementary Information: Schedule of Revenues, Expenditures and Changes in Fund Balances—Budget and Actual: School Debt Service Fund ............................................................................................... 12 71 County Capital Improvements Fund ................................................................................. 13 72 School Capital Projects Fund ........................................................................................... 14 73 Combining and Individual Fund Statements and Schedules: Combining Statement of Fiduciary Net Position—Fiduciary Funds .................................. 15 74 Combining Statement of Changes in Assets and Liabilities—Fiduciary Funds ................ 16 75-76 Capital Assets - Used in the Operation of Governmental Funds: Comparative Schedules by Source .................................................................................. 17 77 Schedule by Function and Activity ................................................................................... 18 78 Schedule of Changes by Function and Activity ................................................................ 19 79 COUNTY OF AUGUSTA, VIRGINIA FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2013 (CONTINUED) TABLE OF CONTENTS (CONTINUED) FINANCIAL SECTION (CONTINUED) Exhibit Page Other Supplementary Information: (continued) Discretely Presented Component Unit - School Board: Combining Balance Sheet ................................................................................................ 20 80 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances—Governmental Funds ..................................................................... 21 81 Schedule of Revenues, Expenditures, and Changes in Fund Balances—Budget and Actual ............................................................................. 22 82-83 Statement of Fiduciary Net Position—Fiduciary Fund ...................................................... 23 84 Statement of Changes in Fiduciary Net Position—Fiduciary Fund .................................. 24 85 Nonmajor Special Revenue Funds: Combining Balance Sheet ............................................................................................. 25 86 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ..................................................................................................................... 26 87 Schedule of Revenues, Expenditures and Changes in Fund Balances—Budget and Actual .................................................................................... 27 88-89 Capital Assets Used in the Operation of Governmental Funds: Comparative Schedules by Source ............................................................................... 28 90 Schedule by Function and Activity ................................................................................ 29 91 Schedule of Changes by Function and Activity ............................................................. 30 92 Statement of Changes in Assets and Liabilities—Agency Funds ..................................... 31 93 Schedule Page Supporting Schedules: Schedule of Revenues—Budget and Actual—Governmental Funds ................................. 1 94-100 Schedule of Expenditures—Budget and Actual—Governmental Funds ............................ 2 101-106 COUNTY OF AUGUSTA, VIRGINIA FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2013 (CONTINUED) TABLE OF CONTENTS (CONTINUED) STATISTICAL SECTION Table Page Net Position by Component .................................................................................................. 1 107-108 Changes in Net Position ....................................................................................................... 2 109-112 Governmental Activities Tax Revenues by Source ............................................................... 3 113 Fund Balances of Governmental Funds ............................................................................... 4 114-115 Changes in Fund Balances of Governmental Funds ............................................................ 5 116-117 General Governmental Tax Revenues by Source ................................................................ 6 118 Assessed Value and Estimated Actual Value of Taxable Property ...................................... 7 119 Property Tax Rates ............................................................................................................... 8 120 Principal Property Taxpayers ................................................................................................ 9 121 Property Tax Levies and Collections .................................................................................... 10 122 Ratios of Outstanding Debt by Type ..................................................................................... 11 123 Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita ... 12 124 Demographic and Economic Statistics ................................................................................. 13 125 Principal Employers .............................................................................................................. 14 126 Full-time Equivalent County Government Employees by Function ....................................... 15 127-128 Operating Indicators by Function .......................................................................................... 16 129-130 Capital Asset Statistics by Function ...................................................................................... 17 131-132 COMPLIANCE SECTION Independent Auditors’ Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ..............................................................................
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