Another beautiful day in the Truckee Meadows!
Another beautiful day in the Truckee Meadows!

Office of the Washoe County Comptroller

 

 

COMPREHENSIVE ANNUAL FINANCIAL REPORT for the
YEAR ENDED JUNE 30, 2005
Presented by:
Katherine L. Garcia, CPA, CPFO, Comptroller

IMPORTANT: Information in the Washoe County Comprehensive Annual Financial Report (CAFR) has not been updated for developments subsequent to the date of the independent auditor`s report.


Access the complete 294-page 2005 CAFR (including photos, The Year in Washoe County and tabs).

Check out the CAFR 2005 PowerPoint presentation made to the Washoe County Board of County Commissioners.  

TABLE OF CONTENTS

I. INTRODUCTORY SECTION
Letter of Transmittal

Board of County Commissioners

Listing of County Officials

Organization Chart

Certificate of Achievement for Excellence in Financial Reporting

II. FINANCIAL SECTION 
Independent Auditor’s Report

Management’s Discussion and Analysis (required supplementary information)

Basic Financial Statements:Government-wide Financial Statements:

Statement of Net Assets

Statement of Activities

 

Fund Financial Statements:

Governmental Funds:

Balance Sheet

Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net  Assets

Statement of Revenues, Expenditures and Changes in Fund Balances

Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities

 

 

Statement of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual:

General Fund

 

Major Special Revenue Fund:

Pre-Funded Retiree Health Benefits Fund

 

Proprietary Funds:

Statement of Net Assets

Statement of Revenues, Expenses and Changes in Net Assets

Statement of Cash Flows

Fiduciary Funds:

Statement of Fiduciary Net Assets

Statement of Changes in Fiduciary Net Assets

Notes to Financial Statements

 

Supplementary Information:

Combining and Individual Fund Statements and Schedules:

Nonmajor Governmental Funds:

Combining Balance Sheet

Combining Statement of Revenues, Expenditures and Changes in Fund Balances

Governmental Funds:
Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual

General Fund

 

Special Revenue Funds:
Nonmajor Special Revenue Funds:
Combining Balance Sheet
Combining Statement of Revenues, Expenditures and Changes in Fund Balances

 

Schedules of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual:

Health Fund

Agricultural Extension Fund

Indigent Tax Levy Fund

Child Protective Services Fund

Senior Services Fund

May Foundation Fund

Administrative Assessment Fund

Enhanced 911 Fund

Stabilization Fund

Library Expansion Fund

Accrued Benefits Fund

Animal Services Fund

Regional Public Safety Training Center Fund

Truckee Meadows Fire Protection District-General Fund

Truckee Meadows Fire Protection District-Stabilization Fund

Truckee Meadows Fire Protection District-Vacation and Sick Leave Accrual Fund 

Truckee Meadows Fire Protection District-Pre-Funded Retiree Health Benefits Fund

 

Debt Service Funds:
Major Debt Service Fund:
Schedule of Revenues, Expenditures and Changes in Fund Balances-Budget and Actual:

Special Assessment Debt Service Fund

 

Nonmajor Debt Service Funds:

Combining Balance Sheet

Combining Statement of Revenues, Expenditures and Changes in Fund Balances

 

Schedules of Revenues, Expenditures and Changes in Fund Balances-Budget and Actual:

Debt Service Fund

Truckee Meadows Fire Protection District-Debt Service Fund

 

Capital Projects Funds:
Major Capital Projects Funds: Schedules of Revenues, Expenditures and Changes in Fund Balances-Budget and Actual:

Parks Capital Projects Fund

Public Works Construction Fund

Infrastructure Fund

 

Nonmajor Capital Projects Funds: 

Combining Balance Sheet

Combining Statement of Revenues, Expenditures and Changes in Fund Balances

 

Schedules of Revenues, Expenditures and Changes in Fund Balances-Budget and Actual:

Capital Facilities Fund

Special Assessment Projects Fund

Stormwater Impact Fee Fund

Alturas Power Mitigation Fund

Baseball Stadium Fund

Truckee Meadows Fire Protection District-Construction Fund

Enterprise Funds:Major Enterprise Fund:

Water Resources Fund:

Schedule of Revenues, Expenses and Changes in Net Assets-Budget and Actual

Schedule of Cash Flows-Budget and Actual

Nonmajor Enterprise Funds:
Combining Statement of Net Assets
Combining Statement of Revenues, Expenses and Changes in Net Assets
Combining Statement of Cash Flows

Golf Course Fund:
Schedule of Revenues, Expenses and Changes in Net Assets-Budget and Actual

Schedule of Cash Flows-Budget and Actual

Building and Safety Fund:
Schedule of Revenues, Expenses and Changes in Net Assets-Budget and Actual
Schedule of Cash Flows–Budget and Actual

South Truckee Meadows General Improvement District:
Schedule of Revenues, Expenses and Changes in Net Assets-Budget and Actual

Schedule of Cash Flows-Budget and Actual

 

Internal Service Funds:

Combining Statement of Net Assets

Combining Statement of Revenues, Expenses and Changes in Net Assets

Combining Statement of Cash Flows

 

Risk Management Fund:
Schedule of Revenues, Expenses and Changes in Net Assets-Budget and Actual

Schedule of Cash Flows-Budget and Actual

 

Health Benefits Fund:

Schedule of Revenues, Expenses and Changes in Net Assets–Budget and Actual

Schedule of Cash Flows-Budget and Actual

 

Equipment Services Fund:

Schedule of Revenues, Expenses and Changes in Net Assets–Budget and Actual

Schedule of Cash Flows-Budget and Actual

 

Truckee Meadows Fire Protection District–Workers Compensation Fund:

Schedule of Revenues, Expenses and Changes in Net Assets–Budget and Actual

Schedule of Cash Flows-Budget and Actual


Fiduciary Funds

Combining Statement of Changes in Assets and Liabilities–Agency Funds

 

III. STATISTICAL SECTION - Unaudited


Financial Trends:
Schedule 1.4, Changes in Fund Balances, Governmental Funds, Last Ten Fiscal Years
Revenue Capacity:  
Debt Capacity:

Schedule 3.1, Ratio of Outstanding Debt by Type, Last Ten Fiscal Years

Schedule 3.2, Legal Debt Margin Computation, Last Ten Fiscal Years

Schedule 3.3, General Obligation Direct and Overlapping Debt

Schedule 3.4, Pledged Revenue Coverage, Last Ten Fiscal Years 

 

Demographic and Economic Information:

Schedule 4.1, Demographic and Economic Statistics, Last Ten Fiscal Years

Schedule 4.2, Principal Employers Current Year and Nine Years Ago

 

Operating Information:

Schedule 5.1, Full-Time Equivalent Washoe County Employees by Function, Last Ten Fiscal Years 

Schedule 5.2, Operating Indicators by Function/Program, Last Ten Fiscal Years

Schedule 5.3, Capital Assets Statistics by Function/Program, Last Ten Fiscal Years 

 

IV. COMPLIANCE SECTION 

Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards

Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control over Compliance in Accordance with OMB Circular A-133

Schedule of Expenditures of Federal Awards 

Notes to Schedule of Expenditures of Federal Awards 

Schedule of Findings and Questioned Costs

Summary Schedule of Prior Audit Findings 

 

Auditor’s Comments (link includes all of the following):

Statute Compliance
Progress on Prior Year Statute Compliance
Prior Year Recommendations
Current Year Recommendations
Nevada Revised Statutes 354.6115

Independent Accountant’s Report on Nevada Revised Statute 354.6241