COOKCOOK COUNTY,COUNTY, ILLINOISILLINOIS Comprehensive Annual Financial Report for the Fiscal Year Ended November 30, 2005 Bobbie L. Steele President Thomas J. Glaser Walter K. Knorr Chief Financial Officer Comptroller (This page left blank intentionally) IntroductoryIntroductory SectionSection COOK COUNTY, ILLINOIS COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Year Ended November 30, 2005 TABLE OF CONTENTS A. INTRODUCTORY SECTION Page Table of Contents..................................................................................................................i – v Members of the Board of Commissioners ..............................................................................vi Letter of Transmittal ...........................................................................................................vii - xv Organizational Chart.........................................................................................................xvi – xvii B. FINANCIAL SECTION Exhibit Page Independent Auditors’ Report...........................................................................................1 – 2 Management’s Discussion and Analysis .........................................................................3 – 19 Basic Financial Statements Government-wide Financial Statements: Statement of Net Assets..........................................................................1..................20 Statement of Activities............................................................................2..................21 Fund Financial Statements: Balance Sheet – Governmental Funds ....................................................3..................22 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets....................................................................4..................23 Statement of Revenues, Expenditures and Changes in Funds Balance – Governmental Funds .............................................5..................24 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities......................................................................6..................25 Statement of Revenues, Expenditures and Encumbrances General Fund Budget and Actual (Non-GAAP Budget Basis).................................7..................26 Statement of Revenues, Expenditures and Encumbrances Motor Fuel Tax Fund Budget and Actual (Non-GAAP Budget Basis).................................8..................27 Statement of Revenues, Expenditures and Encumbrances Annuity and Benefit Fund Budget and Actual (Non-GAAP Budget Basis)...............................9..................28 Statement of Net Assets Proprietary Funds - Combining Balance Sheet................................10.................29 Statement of Revenues, Expenses and Changes in Net Assets Proprietary Funds ............................................................................11.................30 i Schedule Page Statement of Cash Flows Proprietary Funds.............................................................................12.................31 Statement of Fiduciary Net Assets Fiduciary Funds ..............................................................................13.................32 Statement of Changes in Fiduciary Net Assets Combining Pension Trust Funds.....................................................14.................33 Combining Statement of Net Assets Component Units .............................................................................15.................34 Combining Statement of Activities Component Units .............................................................................16.................35 Notes to Basic Financial Statements................................................................................36 – 84 Required Supplemental Information ..................................................................................85 Supplemental Combining and Individual Fund Statements and Schedules: Schedule Page General Fund – Combining Balance Sheet.................................................................... A-1 ...............87 Combining Statement of Revenues, Expenditures and Changes In Fund Balance............................................................................. A-2 ...............88 Statement of Revenues, Expenditures and Encumbrances Budget and Actual (Non-GAAP Budget Basis) Corporate Account......................................................................... A-3 ...............89 Statement of Revenues, Expenditures and Encumbrances Budget and Actual (Non-GAAP Budget Basis) Public Safety Account....................................................................A-4 ...............90 Combining Schedule of Revenues and Other Financing Sources ....... A-5 ...........91 – 92 Debt Service Fund – Statement of Revenues, Expenditures and Encumbrances Budget and Actual (Non-GAAP Budget Basis) Bond and Interest Fund...................................................................B-1................94 Capital Projects Fund – Combining Balance Sheet.....................................................................C-1................96 Combining Statement of Revenues, Expenditures And Changes in Fund Balance........................................................C-2................97 Nonmajor Governmental Funds – Combining Balance Sheet.................................................................... D-1 ..............101 Combining Statement of Revenues, Expenditures and Changes in Fund Balance............................................................... D-2 ..............102 ii Schedule Page Combining Balance Sheet Special Revenue Funds.................................................................. D-3 .........103 – 106 Combining Statement of Revenues, Expenditures and Changes in Fund Balance Special Revenue Funds.................................................................. D-4 .........107 – 110 Statement of Revenues, Expenditures, and Encumbrances Budget and Actual (Non-GAAP Budget Basis) Special Revenue Fund - Motor Fuel Tax Illinois First (1st)........... D-5 ..............111 Statement of Revenues, Expenditures, and Encumbrances Budget and Actual (Non-GAAP Budget Basis) Special Revenue Fund - Township Road Fund.............................. D-6 ..............112 Statement of Revenues, Expenditures, and Encumbrances Budget and Actual (Non-GAAP Budget Basis) Special Revenue Fund - Election Fund.......................................... D-7 ..............113 Statement of Revenues, Expenditures, and Encumbrances Budget and Actual (Non-GAAP Budget Basis) Special Revenue Fund - County Law Library ............................... D-8 ..............114 Statement of Revenues, Expenditures, and Encumbrances Budget and Actual (Non-GAAP Budget Basis) Special Revenue Fund - Animal Control Fund.............................. D-9 ..............115 Statement of Revenues, Expenditures, and Encumbrances Budget and Actual (Non-GAAP Budget Basis) Special Revenue Fund – County Recorder Document Storage System Fund ...................... D-10 .............116 Statement of Revenues, Expenditures, and Encumbrances Budget and Actual (Non-GAAP Budget Basis) Special Revenue Fund - County Clerk Automation Fund ............ D-11 .............117 Statement of Revenues, Expenditures, and Encumbrances Budget and Actual (Non-GAAP Budget Basis) Special Revenue Fund - Circuit Court Document Storage Fund.. D-12 .............118 Statement of Revenues, Expenditures, and Encumbrances Budget and Actual (Non-GAAP Budget Basis) Special Revenue Fund - Circuit Court Automation Fund............. D-13 .............119 Statement of Revenues, Expenditures, and Encumbrances Budget and Actual (Non-GAAP Budget Basis) Special Revenue Fund - Circuit Court Dispute Resolution Fund D-14 .............120 Statement of Revenues, Expenditures, and Encumbrances Budget and Actual (Non-GAAP Budget Basis) Special Revenue Fund – Emergency Telephone System Fund .... D-15 .............121 Statement of Revenues, Expenditures, and Encumbrances Budget and Actual (Non-GAAP Budget Basis) Special Revenue Fund - Adult Probation Services Fes Fund ....... D-16 .............122 Statement of Revenues, Expenditures, and Encumbrances Budget and Actual (Non-GAAP Budget Basis) Special Revenue Fund - Social Service Probation Fund .............. D-17 .............123 iii Schedule Page Statement of Revenues, Expenditures, and Encumbrances Budget and Actual (Non-GAAP Budget Basis) Special Revenue Fund - Treasurer Tax Sales Automation Fund.. D-18 .............124 Statement of Revenues, Expenditures, and Encumbrances Budget and Actual (Non-GAAP Budget Basis) Special Revenue Fund – Chief Judge Juvenile Justice Fund........ D-19 .............125 Statement of Revenues, Expenditures, and Encumbrances Budget and Actual (Non-GAAP Budget Basis) Special Revenue Fund – Cook County Lead Poisoning Prevention Fund............................ D-20 .............126 Statement of Revenues, Expenditures, and Encumbrances Budget and Actual (GAAP Basis) Special Revenue Fund – Forest Preserve District – Debt Service Fund............................... D-21 .............127 Statement of Revenues, Expenditures, and Encumbrances Budget and Actual (Non-GAAP Budget Basis) Special Revenue Fund – Geographical Information Systems Fund..................................... D-22 .............128 Statement of Revenues, Expenditures, and Encumbrances Budget and