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Comprehensive Annual Financial Report Ada County Idaho COMPREHENSIVE ANNUAL FINANCIAL REPORT Fiscal Year Ending September 30, 2017 ADA COUNTY, IDAHO COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2017 CHRISTOPHER D. RICH, AUDITOR Phil McGrane, Chief Deputy Kathleen Graves, Controller Prepared by Accounting Department Cover Photo: Provided courtesy of Ada County Parks and Waterways Photographer: Paul Dawson Location: Boise River near W. Parkcenter Bridge Ada County Comprehensive Annual Financial Report For the Year Ended September 30, 2017 TABLE OF CONTENTS INTRODUCTORY SECTION Letter of Transmittal ............................................................................................................................................... 1 GFOA Certificate of Achievement .......................................................................................................................... 6 List of Elected County Officials and Department Directors ..................................................................................... 7 Organizational Chart .............................................................................................................................................. 8 Classification of Funds ........................................................................................................................................... 9 FINANCIAL SECTION Independent Auditor’s Report ................................................................................................................................. 10 Management’s Discussion and Analysis ................................................................................................................ 13 BASIC FINANCIAL STATEMENTS Government-wide Financial Statements Statement of Net Position ........................................................................................................................... 26 Statement of Activities ................................................................................................................................ 27 Governmental Fund Financial Statements Narrative… .................................................................................................................................................. 28 Balance Sheet ............................................................................................................................................. 29 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position ............................................................................................................ 30 Statement of Revenues, Expenditures, and Changes in Fund Balances .................................................... 31 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities .............................................. 32 Proprietary Fund Financial Statements Narrative… .................................................................................................................................................. 33 Statement of Net Position ........................................................................................................................... 34 Statement of Revenues, Expenses, and Changes in Fund Net Position .................................................... 35 Statement of Cash Flows ............................................................................................................................ 36 Fiduciary Fund Financial Statements Narrative… .................................................................................................................................................. 38 Statement of Fiduciary Net Position ............................................................................................................ 39 Index for Notes to the Financial Statements ..................................................................................................... 40 Notes to the Financial Statements .................................................................................................................... 41 REQUIRED SUPPLEMENTARY INFORMATION Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual (Non-GAAP Cash Basis) – General Fund ..................................................................... 66 Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual (Non-GAAP Cash Basis) – Major Special Revenue Funds Charities and Welfare ............................................................................................................................ 70 Note to Required Supplementary Information – Basis of Budgetary Reporting, Stewardship, Compliance, and Accountability .................................................................................................................. 71 Schedule of Employer’s Share of Net Pension Liability - PERSI ...................................................................... 73 Schedule of Employer Contributions ................................................................................................................. 74 COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES Non-major Governmental Funds Narrative… .................................................................................................................................................. 75 Combining Balance Sheet........................................................................................................................... 77 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ............................................................................................................ 79 Ada County Table of Contents Budget and Actual Schedules for Governmental Funds Other Than the General and Major Special Revenue Funds: Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual (Non-GAAP Cash Basis) Special Revenue Funds: Public Health .............................................................................................................................. 81 Weed Control ............................................................................................................................. 82 Pest Extermination ..................................................................................................................... 83 Parks and Recreation ................................................................................................................ 84 Ad Valorem ................................................................................................................................ 85 Court Monitoring ........................................................................................................................ 86 District Court .............................................................................................................................. 87 Drug Court/Mental Health Court ................................................................................................ 88 County Court Facilities ............................................................................................................... 89 Waterways ................................................................................................................................. 90 Emergency Communications ..................................................................................................... 91 Emergency Management…. ...................................................................................................... 92 Veterans Memorial ..................................................................................................................... 93 Mosquito Abatement .................................................................................................................. 94 Consolidated Elections .............................................................................................................. 95 Capital Projects Fund ...................................................................................................................... 96 Debt Service Funds: Avimor Community Infrastructure District (CID) No. 1................................................................ 97 Internal Service Funds Narrative… .................................................................................................................................................. 98 Combining Statement of Net Position ......................................................................................................... 99 Combining Statement of Revenues, Expenses, and Changes in Fund Net Position .............................................................................................................................. 100 Combining Statement of Cash Flows .......................................................................................................... 101 Agency Funds Narrative… .................................................................................................................................................. 103 Combining Statement of Assets and Liabilities ........................................................................................... 104 Combining Statement of Changes in Assets and Liabilities .......................................................................
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