Cover Illustration Details In 1905, John Gandolfo built the Gandolfo Annex at 46 W. 2nd St. He originally used it as an office and hotel annex. Prior to the Ocean to Ocean bridge, the ferry was means to cross the Colorado River from Yuma, Arizona to California In 1883, John Gandolfo built the Gandolfo Building, which housed the Gandolfo Hotel and Gandolfo Café, on Main Street. With more than 50 hotel rooms, it was the largest and ‘most elegant’ building in Yuma. With its distinct arches the County Administration building was a favorable shopping stop in 1937, on the corner of 2nd & Main Street. Yuma County Courthouse Built in 1928 the structure was designed by the team of Ralph Swearingen and G. A. Hanssen with Frank M. Connor and C. J. Brown as contractors. John Gandolfo built the Gandolfo Theatre at 202 S. 1st Ave. in 1917 with a seating capacity of 635. During World War II, the theater served as a USO canteen. Yuma Territorial opened for business in 1876. In its heyday, the prison was often called “Devil’s Island” or “Hell Hole” giving one the impression of its menacing notoriety Southern Pacific handcar on the Colorado River Bridge in Yuma, Arizona. SP built these handcars in their shops and they can be identified by their unique spoked wheels. Spokes gave way to pressed steel wheels for durability. This image from 1880 is about the time the pump car design became the standard. Provided by Brenda Mendez YYUUMMAA CCOOUUNNTTYY "Yuma County Government is dedicated to providing customer-focused services to enhance the health, safety, well- being, and future of our entire community." CCoommpprreehheennssiivvee AAnnnnuuaall FFiinnaanncciiaall RReeppoorrtt For the Fiscal Year Ended June 30, 2012 BOARD OF SUPERVISORS Gregory S. Ferguson, Chair 5th District Lenore Loroña Stuart, 1st District Casey Prochaska, 3rd District Russell McCloud, 2nd District Marco A. (Tony) Reyes, 4th District COUNTY ADMINISTRATOR Robert Pickels Prepared by Yuma County Department of Financial Services Director Scott G. Holt Deputy Director Gilberto Villegas, Jr. Accountants Toni Lindsay LeeAnne Rachels Engracia Lopez Debra Beyer Tammy Vasquez Mary Jo McIntyre Denise Perez Elizabeth Canela Elsa Garcia Maritza Retiz Denise Butler {This page is intentionally left blank} YUMA COUNTY Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2012 TABLE OF CONTENTS INTRODUCTORY SECTION Exhibit Page Letter of Transmittal................................................................................................................ 3 Organizational Chart............................................................................................................... 8 Certificate of Achievement for Excellence in Financial Reporting .......................................... 9 FINANCIAL SECTION Independent Auditors' Report................................................................................................. 13 Management's Discussion and Analysis ................................................................................ 17 Basic Financial Statements Government-Wide Financial Statements Statement of Net Assets ............................................................................... A-1 30 Statement of Activities .................................................................................. A-2 31 Fund Financial Statements Balance Sheet - Governmental Funds .......................................................... B-1 34 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets ............................................................................ B-2 37 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds ...................................................... B-3 38 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities................................................................................ B-4 41 Statement of Net Assets - Proprietary Funds ............................................... C-1 42 Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds ........................................................ C-2 43 Statement of Cash Flows - Proprietary Funds .............................................. C-3 44 Statement of Fiduciary Net Assets - Fiduciary Funds ................................... D-1 45 Statement of Changes in Fiduciary Net Assets - Fiduciary Funds ................ D-2 46 Notes to Financial Statements .......................................................................................... 47 Required Supplementary Information Budgetary Comparison Schedules General Fund ............................................................................................. E-1 76 Jail District - General Operations Fund ..................................................... E-2 78 Library District - General Operations Fund ................................................ E-3 79 Flood Control District Fund ........................................................................ E-4 80 Health Services District Fund ………………………………………………… E-5 81 Development Services HURF Fund …………………………………………… E-6 82 Notes to Budgetary Comparison Schedules .................................................................. 83 Schedule of Agent Retirement Plans' Funding Progress……………………… F-1 86 Notes to Schedule of Agent Retirement Plans' Funding Progress ……………………… 87 Infrastructure Assets ..................................................................................... F-2 90 YUMA COUNTY Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2012 TABLE OF CONTENTS FINANCIAL SECTION (Continued) Exhibit Page Other Supplementary Information Supplementary Schedules - Major Governmental Funds: Schedule of Revenues by Category - Budget and Actual General Fund ............................................................................................. G-1 96 Schedule of Expenditures by Category - Budget and Actual General Fund ............................................................................................. G-2 98 Budgetary Comparison Schedule: Capital Improvements Fund ........................................................................ G-3 100 Budgetary Comparison Schedule: Debt Service Fund ...................................................................................... G-4 101 Nonmajor Governmental Funds: Combining Balance Sheet - Nonmajor Governmental Funds Special Revenue Funds ............................................................................ H-1 106 Debt Service Funds ................................................................................... H-2 122 Capital Projects Funds .............................................................................. H-3 124 All Nonmajor Governmental Funds ........................................................... H-4 126 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds Special Revenue Funds .......................................................................... I-1 128 Debt Service Funds ................................................................................ I-2 144 Capital Projects Funds ............................................................................ I-3 146 All Nonmajor Governmental Funds ......................................................... I-4 148 Budgetary Comparison Schedules - Nonmajor Governmental Funds Special Revenue Funds ............................................................................ J-1 150 Debt Service Funds ................................................................................... J-2 192 Capital Projects Funds .............................................................................. J-3 196 All Nonmajor Governmental Funds............................................................ J-4 199 Internal Service Funds: Combining Statement of Net Assets ............................................................. K-1 202 Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets ..................................................................... K-2 203 Combining Statement of Cash Flows ............................................................ K-3 204 YUMA COUNTY Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2012 TABLE OF CONTENTS FINANCIAL SECTION (Concluded) Exhibit Page Trust and Agency Funds: Combining Statement of Net Assets ............................................................. L-1 206 Combining Statement of Changes in Net Assets .......................................... L-2 207 Statement of Changes in Assets and Liabilities ……………………………… L-3 208 Capital Assets Used in the Operations of Governmental Funds Comparative Schedules by Source ............................................................... M-1 210 Schedule by Function and Activity ................................................................ M-2 211 Schedule of Changes by Function and Activity ............................................. M-3 212 STATISTICAL SECTION Table Page Financial Trends Government-wide Revenues by Source .......................................................... A-1 216 Government-wide Expenses by Function ........................................................ A-2 218 General Government Expenditures by Function .............................................. A-3 220 Fund Balances of Governmental