Bannock County State of Idaho

Total Page：16

File Type：pdf, Size：1020Kb

BANNOCK COUNTY STATE OF IDAHO 2012 COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2012 DALE HATCH, AUDITOR Prepared by the Auditing Department Kristi Klauser, Comptroller BANNOCK COUNTY STATE OF IDAHO 2012 COMPREHENSIVE ANNUAL FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2012 DALE HATCH, AUDITOR Prepared by the Auditing Department Kristi Klauser, Comptroller BANNOCK COUNTY, IDAHO COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED SEPTEMBER 30, 2012 TABLE OF CONTENTS INTRODUCTORY SECTION Letter of Transmittal . .. .. .. .. .. .. .. .. .. .. 1 GFOA Certificate of Achievement . 4. Organizational Chart . .. .. .. .. .. .. .. .. .. .. 5 Elected Officials Information . .. .. .. .. .. .. .. .. .. .. 6. County and State Officials Information . .. .. .. .. .. .. .. .. .. .. .7 . Classification of Funds . .. .. .. .. .. .. .. .. .. .. 8 FINANCIAL SECTION Independent Auditor's Report . .. .. .. .. .. .. .. .. .. .. .9 . Management’s Discussion and Analysis . 11. Basic Financial Statements: Government-Wide Financial Statements: Statement of Net Asset . .. .. .. .. .. .. .. .. .. .. 21. Statement of Activities . .. .. .. .. .. .. .. .. .. .. .22 . Fund Financial Statements: Governmental Funds: Narrative . .. .. .. .. .. .. .. .. .. .. 23 Balance Sheet . .. .. .. .. .. .. .. .. .. .. 24 Statement of Revenues, Expenditures, and Changes in Fund Balances . .. .. .. .. .. .. .. .. .. .. .26 . Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities . .. .. .. .. .. .. .. .. .. .. 28. Proprietary Funds: Narrative . .. .. .. .. .. .. .. .. .. .. 29 Statement of Net Assets . 30. Statement of Revenues, Expenses, and Changes in Fund Net Assets . .. .. .. .. .. .. .. .. .. .. 31. Statement of Cash Flows . .. .. .. .. .. .. .. .. .. .. 32. Fiduciary Funds: Narrative . .. .. .. .. .. .. .. .. .. .. 33 Statement of Fiduciary Net Assets . .. .. .. .. .. .. .. .. .. .. 34. Notes to the Financial Statements: Note I. Summary of Significant Accounting Policies . 35. Note II. Detailed Notes on All Funds . .. .. .. .. .. .. .. .. .. .. 40. Note III. Other Information . .. .. .. .. .. .. .. .. .. .. .45 . Required Supplementary Information Other Than MD&A: Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Major Funds: General Fund . .. .. .49 . Justice Fund . .. .. .. .. .. .. .. .. .. .. .53 Road and Bridge . .. .. .. .. .. .. .. .. .. .. 55. Ambulance District . .. .. .. .. .. .. .. .. .. .. .56 . i. BANNOCK COUNTY, IDAHO COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED SEPTEMBER 30, 2012 TABLE OF CONTENTS (Continued) Notes to Required Supplementary Information Budgetary Reporting, Stewardship, Compliance, and Accountability . 57. Combining and Individual Fund Statements and Schedules: Non-Major Governmental Funds: Narrative . .. .. .. .. .. 59. Combining Balance Sheet . 62. Combining Statement of Revenues, Expenditures, and Changes in Fund Balances . .. .. .. .. .. .66 . Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual: Jail Bonds Debt Service Fund . .. .. .. .. .. 71. District Court Special Revenue Fund . .. .. .. .. .. .72 . Fair District Special Revenue Fund . .. .. .. .. .. .73 . Fair Maintenance Special Revenue Fund . .. .. .. .. .. 74. Fair Exhibit Special Revenue Fund . .. .. .. .. .. 75. Health District Special Revenue Fund . .. .. .. .76 . Historical Society Special Revenue Fund . 77. Indigent Special Revenue Fund . .. .. .. .. .. .78 . Junior College Special Revenue Fund . .. .. .. .. .. .79 . Appraisal Special Revenue Fund . .. .. .. .. .. .80 . Revenue Sharing Special Revenue Fund . .. .. .. .. .. 81. Veterans Memorial Special Revenue Fund . ..

128

Copy Link

Recommended publications

Legislative Branch
LEGISLATIVE BRANCH Bruneau Dunes Photo Courtesy: Mary Davis 138 IDAHO BLUE BOOK Legislative Branch The Idaho Legislature is responsible for translating the public will into public policy for the state, levying taxes, appropriating public funds, and overseeing the administration of state agencies. These responsibilities are carried out through the legislative process -- laws passed by elected representatives of the people, legislators. Since statehood in 1890, Idaho's legislators have enjoyed a rich and successful history of charting the state's growth. Much of that success can be attributed to the fact that Idaho's legislators are "citizen" legislators, not career politicians. They are farmers and ranchers, business men and women, lawyers, doctors, sales people, loggers, teachers. Elected for two-year terms and in session at the Capitol just three months each year, Idaho's citizen legislators are able to maintain close ties to their communities and a keen interest in the concerns of the electorate. The Legislature's Mission The Idaho Legislature is committed to carrying out its mission in a manner that inspires public trust and conﬁ dence in elected government and the rule of law. The mission of the Legislature is to: • Preserve the checks and balances of state government by the independent exercise of legislative powers; • Adopt a system of laws that promote the health, education and well-being of Idaho's citizens; • Preserve the state's environment and ensure wise, productive use of the state's natural resources; • Carry out oversight responsibilities to enhance government accountability; and • Raise revenues and appropriate monies that support necessary government services.
[Show full text]
WESTERN STATES LEGISLATIVE DIRECTORY 2011-2012 the Council of State Governments-WEST 2011 Officers
The COUNCIL OF sTATE gOVERNMENTS -West WESTERN STATES LEGISLATIVE DIRECTORY 2011-2012 The Council of State Governments-WEST 2011 Officers CSG-WEST CHAIR CSG-WEST CHAIR ELECT CSG-WEST VICE CHAIR CSG-WEST IMMEDIATE Marcus Oshiro Rosie Berger Kelvin Atkinson PAST CHAIR Representative Representative Assemblyman Rich Wills Hawaii Wyoming Nevada Representative Idaho The Council of State Governments-WEST (CSG-WEST) provides a nonpartisan platform for regional cooperation among the legislatures of the 13 western states, creating opportunities for legislators and staff to share ideas and experiences as well as institutional linkages with other elected political leaders throughout the region. Based in California where it was founded 64 years ago, CSG-WEST’s membership is composed of the legislatures of Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, Washington and Wyoming. Associate members include the Canadian provinces of Alberta and British Columbia and the Pacific islands of American Samoa, the Commonwealth of the Northern Mariana Islands and Guam. Programs The Western Legislative Conference brings together legislators from western states to learn from each other and collaborate on issues of regional concern such as water, public lands, energy, and transportation. The Western Legislative Academy is an intensive professional development program designed to support newer western state legislators to become more effective leaders and to strengthen legislative institutions. WESTRENDS is a regional leadership board comprised of one legislator from each western state that addresses demographic, economic and cultural trends shaping the West. The Legislative Service Agency and Research Directors Committee provides nonpartisan western staff leaders management training and opportunity to share best practices.
[Show full text]
Legislative Branch
LEGISLATIVE BRANCH Capitol Reﬂection in Joe R. Williams Building Photo Courtesy: Julie Walton, inet-success.com 138 IDAHO BLUE BOOK Legislative Branch The Idaho Legislature is responsible for translating the public will into public policy for the state, levying taxes, appropriating public funds, and overseeing the administration of state agencies. These responsibilities are carried out through the legislative process — laws passed by elected representatives of the people, legislators. Since statehood in 1890, Idaho’s legislators have enjoyed a rich and successful history of charting the state’s growth. Much of that success can be attributed to the fact that Idaho’s legislators are “citizen” legislators, not career politicians. They are farmers and ranchers, business men and women, lawyers, doctors, sales people, loggers, teachers. Elected for two-year terms and in session at the Capitol just three months each year, Idaho’s citizen legislators are able to maintain close ties to their communities and a keen interest in the concerns of the electorate. The Idaho Legislature is committed to carrying out its mission in a manner that inspires public trust and conﬁdence in elected government and the rule of law. The mission of the Legislature is to: •Preserve the checks and balances of state government by the independent exercise of legislative powers; •Adopt a system of laws that promote the health, education and well-being of Idaho’s citizens; •Preserve the state’s environment and ensure wise, productive use of the state’s natural resources; •Carry out oversight responsibilities to enhance government accountability; and •Raise revenues and appropriate monies that support necessary government services.
[Show full text]
Idaho State Afl-Cio 2010 Cope Recommendations Office Candidate E/Ne/Nr U
IDAHO STATE AFL-CIO 2010 COPE RECOMMENDATIONS OFFICE CANDIDATE E/NE/NR U. S. Senator Randy Lnyy Bergquist (C) NE P. Tom Sullivan (D) E Mike Crapo (R ) NE U. S. House of Representative 1st Congressional District Walt Minnick (D) NE Dave Olson (I) NE Mike Washburn (L) NE Raul R. Labrador (R ) NE U. S. House of Representative 2nd Congressional District Mike Crawford (D) NR Brian Schad (I) NR Mike Simpson (R ) NR Governor Keith Allred (D) E Jana M. Kemp (I) NE Pro-Life (I) NE Ted Dunlap (L) NE C.L. "Butch" Otter (R ) NE Lt. Governor Paul Venable (C) NE Eldon Wallace (D) E Brad R. Little (D) NE Secretary of State Mack Sermon (D) NE Ben Ysursa (R ) E State Controller Bruce Robinett (D) NR Donna M Jones (R ) NE State Treasurer Ron Crane (R ) NE Attorney General Lawrence Wasden (R ) NE Superintendent of Public Instruction Stan Olson (D) E Tom Luna (R ) NE Dist. 1 – State Senator Shaun A. Keough ( R ) NR State Representative, Seat A Eric Anderson ( R ) NR State Representative, Seat B George Eskridge ( R ) NR ENDORSE = E NO ENDORSE = NE 1 NO RECOMMEND = NR IDAHO STATE AFL-CIO 2010 COPE RECOMMENDATIONS OFFICE CANDIDATE E/NE/NR Dist. 2 – State Senator Joyce M. Broadsword (R) NE State Representative, Seat A Mary Lou Shepherd (D) NR Shannon McMillan (R ) NE State Representative, Seat B Jon Ruggles (D) E R. J. "Dick" Harwood ( R ) NE Dist. 3 – State Senator Steve Vick ( R ) NR State Representative, Seat A Vito Barbieri ( R ) NR State Representative, Seat B Phil Hart ( R ) NE Dist.
[Show full text]
Hon. Eric Anderson Rep., Idaho Legislature, Dist. 1 State Capitol
Hon. Eric Anderson Hon. Ken Andrus Hon. Lenore Hardy Barrett Rep., Idaho Legislature, Dist. 1 Rep., Idaho Legislature, Dist. 29 Rep., Idaho Legislature, Dist. 35 State Capitol Bldg Box 83720 State Capitol Bldg Box 83720 State Capitol Bldg Box 83720 Boise, ID 83720 Boise, ID 83720 Boise, ID 83720 Hon. Clifford Bayer Hon. Scott Bedke Hon. Maxine T. Bell Rep., Idaho Legislature, Dist. 21 Rep., Idaho Legislature, Dist. 27 Rep., Idaho Legislature, Dist. 26 State Capitol Bldg Box 83720 State Capitol Bldg Box 83720 State Capitol Bldg Box 83720 Boise, ID 83720 Boise, ID 83720 Boise, ID 83720 Hon. Carlos Bilbao Hon. Max C. Black Hon. Sharon Block Rep., Idaho Legislature, Dist. 11 Rep., Idaho Legislature, Dist. 15 Rep., Idaho Legislature, Dist. 24 State Capitol Bldg Box 83720 State Capitol Bldg Box 83720 State Capitol Bldg Box 83720 Boise, ID 83720 Boise, ID 83720 Boise, ID 83720 Hon. Donna H. Boe Hon. Darrell Bolz Hon. Judy Boyle Rep., Idaho Legislature, Dist. 30 Rep., Idaho Legislature, Dist. 10 Rep., Idaho Legislature, Dist. 9 State Capitol Bldg Box 83720 State Capitol Bldg Box 83720 State Capitol Bldg Box 83720 Boise, ID 83720 Boise, ID 83720 Boise, ID 83720 Hon. Grant Burgoyne Hon. Marge Chadderdon Hon. Liz Chavez Rep., Idaho Legislature, Dist. 16 Rep., Idaho Legislature, Dist. 4 Rep., Idaho Legislature, Dist. 7 State Capitol Bldg Box 83720 State Capitol Bldg Box 83720 State Capitol Bldg Box 83720 Boise, ID 83720 Boise, ID 83720 Boise, ID 83720 Hon. Susen B. Chew Hon. Jim Clark Hon. Gary E. Collins Rep., Idaho Legislature, Dist. 17 Rep., Idaho Legislature, Dist.
[Show full text]
Committee Report
JOINT LEGISLATIVE ECONOMIC OUTLOOK AND REVENUE ASSESSMENT COMMITTEE COMMITTEE REPORT FISCAL YEARS 2012 AND 2013 JANUARY 24, 2012 JOINT LEGISLATIVE ECONOMIC OUTLOOK AND REVENUE ASSESSMENT COMMITTEE FISCAL YEARS 2012 AND 2013 Committee Members January 24, 2012 Sen. John Goedde To the 61st Idaho Legislature, 2nd Regular Session: Co-Chairman Sen. Brent Hill We have completed making our overall assessment of Governor Otter’s General Fund revenue projections for the fiscal years ending June 30, 2012, Sen. Shawn Keough 2013, and 2014. Idaho’s Constitution, Article VII, Section 11 requires balancing the state’s appropriations and expenditures with its revenues. Sen. Steve Bair Accordingly, it is this Committee’s role and mission to provide advice to you about the reasonableness of such revenue projections. The Committee Sen. Russ Fulcher reviewed and analyzed business, tax, and financial data and trends relating to Sen. Jim Hammond the state’s economy and obtained testimony from economic, business, and industry experts regarding those aspects of the state’s economy and revenues Sen. Curt McKenzie of which they have knowledge. Sen. Nicole LeFavour Governor Otter’s General Fund revenue projections for FY 2012, FY 2013, and FY 2014 compared to the Committee’s median projections are as follows Sen. Diane Bilyeu in millions of dollars: FY 2012 FY 2013 FY 2014 Rep. Cliff Bayer Co-Chairman Governor Otter’s projections $ 2,552.7 $ 2,700.3 $ 2,876.6 Rep. Scott Bedke Committee’s median projections $ 2,549.4 $ 2,638.9 $ 2,772.2 Amount and percent over/(under) ($3.3) ($61.4) ($134.4) Rep.
[Show full text]
2010 Year in Review
2010 Year in Review Best of all he loved the Fall. The leaves yellow on the cottonwoods. Leaves floating on the trout streams and above the hills, the high blue windless skies… Now he will be a part of them forever. ~ Ernest Hemingway, Idaho, 1939 in a eulogy for a friend The Council of State Governments-WEST About CSG-WEST The Council of State Governments-WEST (CSG-WEST) is a nonprofit and nonpartisan organization that serves western state legislatures. Legislators and key legislative staff come together to share good ideas across state borders. Meetings and policy events offer lawmakers an opportunity to network with each other and to work with other elected leaders in the West on common policy goals. CSG-WEST and its sister region in the South partner with states on both sides of the U.S.-Mexico border to work on key issues affecting the security and prosperity of the border region. Associate members from the Canadian provinces of Alberta and British Columbia as well as the Pacific islands of American Samoa, the Commonwealth of the Northern Mariana Islands and Guam are also valued participants in CSG-WEST. Table of Contents Programs and Projects Summary .............. 2 Executive Committee ........................... 3 CSG- Annual Meeting ................................... 7 Western Legislative Conference ............ 8 WEST Policy Sessions ................................ 10 Western Legislative Innovations Fair ..... 14 Annual Legislative Training Assembly ..... 16 North America Summit ...................... 17 2010 Year in Review 2010 Year Women in Politics ............................ 18 Acknowledging Leadership ................. 19 More Annual Meeting ........................ 20 WESTRENDS ...................................... 22 Western Legislative Academy ................. 24 Western Legislative Service Directors ....... 28 Legislative Council on River Governance ...
[Show full text]
Ridenbaugh Press
The IDAHO POLITICAL FIELD GUIDE Randy Stapilus RIDENBAUGH PRESS RIDENBAUGH PRESS Carlton, Oregon 3 Introduction The first edition of the Idaho Political Almanac, from Ridenbaugh Press, came out in 1990 ± now 22 years ago. It was intended then as an update and expansion on the Idaho history Paradox Politics, which had come out two years before. Almanacs continued for a while, every two years through 1996. In 1998 we tried a different approach, the Idaho Yearbook/Directory, intended to be an annual publication covering of the same material and more besides. We continued it through 1991, but it began to be a lot of work. After a couple subsidiary projects in early 2002, on influential Idaho people and organizations, we called a halt. We're back now, more or less, with what we're calling the Idaho Political Field Guide (one of three, alongside Oregon and Washington editions), for a few reasons. One is that with the passage of a decade, the time seems right for a look back and a prospective look ahead. Another is technology: The availability of printing on demand, as opposed to printing in large quantities at once, makes it possible to keep these books precisely up to date without accumulating boxes of outdated editions. Our intent is to update this edition periodically, the idea being that whenever you order, you'll be getting a current edition. That's simply an option never available before, and attractive in coping with rapidly changing material like politics. Even Idaho politics. Randy Stapilus Carlton, Oregon March 2012 Acknowledging Lots of people helped with putting all this together.
[Show full text]
Legislative Branch
LEGISLATIVE BRANCH Platt Gardens, Boise Train Depot Photo Courtesy: Deborah Courson Smith 150 IDAHO BLUE BOOK Legislative Branch The Idaho Legislature is responsible for translating the public will into public policy for the state, levying taxes, appropriating public funds, and overseeing the administration of state agencies. These responsibilities are carried out through the legislative process — laws passed by elected representatives of the people, legislators. Since statehood in 1890, Idaho’s legislators have enjoyed a rich and successful history of charting the state’s growth. Much of that success can be attributed to the fact that Idaho’s legislators are “citizen” legislators, not career politicians. They are farmers and ranchers, business men and women, lawyers, doctors, sales people, loggers, teachers. Elected for two-year terms and in session at the Capitol just three months each year, Idaho’s citizen legislators are able to maintain close ties to their communities and a keen interest in the concerns of the electorate. The Idaho Legislature is committed to carrying out its mission in a manner that inspires public trust and conﬁ dence in elected government and the rule of law. The mission of the Legislature is to: •Preserve the checks and balances of state government by the independent exercise of legislative powers; •Adopt a system of laws that promote the health, education and well-being of Idaho’s citizens; •Preserve the state’s environment and ensure wise, productive use of the state’s natural resources; •Carry out oversight responsibilities to enhance government accountability; and •Raise revenues and appropriate monies that support necessary government services.
[Show full text]
Journal State Senate
JOURNAL OF THE STATE SENATE SECOND REGULAR SESSION of the SIXTY-FIRST LEGISLATURE of the STATE OF IDAHO 2012 SENATE JOURNAL 2012 TABLE OF CONTENTS SIXTY-FIRST IDAHO LEGISLATURE SECOND REGULAR SESSION Page SECOND REGULAR SESSION - January 9 through March 29, 2012 ......................................................................................... Alphabetical Index of All Senate legislation and House legislation received by the Senate................................................. 294 Committee Assignments........................................................................................................................................................... 291 House Bills received by the Senate.......................................................................................................................................... 402 House Concurrent Resolutions received by the Senate........................................................................................................... 433 House Joint Memorials received by the Senate....................................................................................................................... 432 House Joint Resolutions received by the Senate ..................................................................................................................... 431 Journal Index ............................................................................................................................................................................ 285 Members of the
[Show full text]
2009 Legislative Directory
2009 Legislative Directory 1st Regular Session 60th Idaho Legislature TABLE OF CONTENTS CONTENTS Senate Leadership and Administration ................................. 2 House Leadership and Administration .................................. 3 Legislative Staff Offices ......................................................... 4 Legislative Council ................................................................. 5 Important Session Dates ....................................................... 5 Senators, Alphabetical ........................................................... 6 Representatives, Alphabetical ............................................... 7 Legislators by District ............................................................10 Floor Maps .............................................................................45 Senate Committees ...............................................................51 House Committees ................................................................55 Legislative Attachés & Support Staff .....................................62 State Government ..................................................................68 Elected Officials .....................................................................76 Capitol Correspondents .........................................................78 Orders of Business ................................................................80 How to Contact Legislators Web Site .................................... www.legislature.idaho.gov Information Center ........................................
[Show full text]