Comprehensive Annual Financial Report for 2015
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Galveston County, Texas COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2015 GALVESTON COUNTY, TEXAS COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Fiscal Year Ended September 30, 2015 Prepared by: Office of County Auditor Galveston County, Texas 1 Galveston County, Texas Comprehensive Annual Financial Report For the Fiscal Year Ended September 30, 2015 TABLE OF CONTENTS Page INTRODUCTORY SECTION Letter of Transmittal ................................................................................................................................. 7 GFOA Certificate of Achievement ........................................................................................................... 13 Organizational Chart ............................................................................................................................... 14 List of Elected and Appointed Officials ................................................................................................... 15 FINANCIAL SECTION Independent Auditor’s Report ................................................................................................................ 17 Management’s Discussion and Analysis ................................................................................................. 20 Basic Financial Statements: Government‐wide Financial Statements: Statement of Net Position ............................................................................................................... 34 Statement of Activities .................................................................................................................... 35 Fund Financial Statements: Balance Sheet – Governmental Funds ............................................................................................ 36 Reconciliation of the Balance Sheet ‐ Governmental Funds to the Government‐wide Statement of Net Position .............................................................................. 37 Statement of Revenues, Expenditures, and Changes in Fund Balances ‐ Governmental Funds .... 38 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances ‐ Governmental Funds to the Government‐wide Statement of Activities ..................... 39 Statement of Net Position – Proprietary Funds .............................................................................. 40 Statement of Revenues, Expenses, and Changes in Net Position – Proprietary Funds .................. 41 Statement of Cash Flows – Proprietary Funds ................................................................................ 42 Statement of Assets and Liabilities – Fiduciary Funds .................................................................... 43 Notes to the Financial Statements ...................................................................................................... 44 Required Supplementary Information (Unaudited): Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Major Funds: General Fund ..................................................................................................................................... 80 Road and Bridge Fund ....................................................................................................................... 83 Grant Fund ......................................................................................................................................... 84 Notes to the Required Supplementary Information ............................................................................ 86 Schedule of Changes in Net Pension Liability and Related Ratios ‐ General Employees’ Retirement Plan ............................................................................................... 87 Schedule of Employer Contributions – General Employees’ Retirement Plan ................................... 88 Schedule of Funding Progress – General Employees’ Other Post‐Employment Benefits Plan ........... 89 Combined, Combining, and Individual Fund Information and Other Supplementary Information: Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Debt Service Fund ...................................................................... 91 2 Nonmajor Governmental Funds: Combined Balance Sheet – Nonmajor Governmental Funds ...................................................... 94 Combined Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Governmental Funds ................................................................. 95 Nonmajor Special Revenue Funds: Combining Balance Sheet – All Nonmajor Special Revenue Funds ........................................... 101 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – All Nonmajor Special Revenue Funds ....................................................... 106 Individual Schedules of Revenues, Expenditures, and Changes in Fund Balances ‐ Budget and Actual – Nonmajor Special Revenue Funds: County Records Management ........................................................................................... 111 County Clerk Records Management and Preservation .................................................... 112 Election Services Contract (Non‐GAAP Budgetary Basis) .................................................. 113 District Clerk Child Support IV‐D........................................................................................ 114 District Clerk Records Management .................................................................................. 115 Election Code Chapter 19 .................................................................................................. 116 Veterans Court .................................................................................................................. 117 Tax Assessor‐Collector Special Inventory Tax Escrow (Non‐GAAP Budgetary Basis) ........ 118 Donations to Galveston County ........................................................................................ 119 District Attorney Contraband Post‐10/89 (Non‐GAAP Budgetary Basis) .......................... 120 District Attorney Check Collection Fees (Non‐GAAP Budgetary Basis) ............................. 121 Courthouse Security .......................................................................................................... 122 Justice Court Building Security .......................................................................................... 123 Appellate Judicial ............................................................................................................... 124 Law Library ........................................................................................................................ 125 Mediation Services Program ............................................................................................. 126 Justice Court Technology ................................................................................................... 127 Probate Court Contributions (Non‐GAAP Budgetary Basis) .............................................. 128 Supplemental Court‐Initiated Guardianship Fee (Non‐GAAP Budgetary Basis) ................ 129 Pretrial Intervention Program ........................................................................................... 130 Sheriff's Commissary (Non‐GAAP Budgetary Basis) .......................................................... 131 Sheriff Forfeitures Post‐10/89 (Non‐GAAP Budgetary Basis) ............................................ 132 Task Force Forfeitures Pre‐10/89 (Non‐GAAP Budgetary Basis) ....................................... 133 Law Enforcement Continued Education (Non‐GAAP Budgetary Basis) ............................. 134 Constables' Forfeitures (Non‐GAAP Budgetary Basis) ....................................................... 135 Emergency Management .................................................................................................. 136 Farm‐to‐Market Lateral Road ............................................................................................ 137 Road District #1 ................................................................................................................. 138 Flood Control ..................................................................................................................... 139 Mosquito Control District .................................................................................................. 140 Beach and Parks ................................................................................................................ 141 Galveston County Museum ............................................................................................... 142 Nonmajor Capital Projects Funds: Combining Balance Sheet – Nonmajor Capital Projects Funds ................................................. 146 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Capital Projects Funds ............................................................. 150 3 Individual Schedules of Revenues, Expenditures, and Changes in Fund Balances ‐ Budget and Actual – Nonmajor Capital Projects Funds: County Capital Projects ......................................................................................................... 154 Capital Replenishment 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