Pima County CAFR
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2000
 


TABLE OF CONTENTS

PDF Files:

This page links to budget files in PDF format. Acrobat Readers for viewing these pages are free and available for download from Adobe Systems Inc.


 
 

INTRODUCTORY SECTION

FINANCIAL SECTION

Independent Auditors' Report

Combined Statements - Overview
(General Purpose Financial Statements):

Notes to Financial Statements

Note 1: Summary of significant accounting policies
Note 2: Cash deficits
Note 3: Cash and investments
Note 4: Property taxes
Note 5: Due from other governments
Note 6: Regulatory asset
Note 7: Changes in general fixed assets
Note 8: Claims, judgements and risk management
Note 9: Debt
Note 10: Retirement plans
Note 11: Deficit fund balance or retained earnings of individual funds
Note 12: Excess of expenditures over appropriations of individual funds
Note 13: Interfund transactions
Note 14: Segment information - enterprise funds
Note 15: Construction and other significant commitments
Note 16: Beginning fund balance/equity, as restated
Note 17: Subsequent events
 

Combining and Individual Fund
Financial Statements and Schedules:
 

General Fund:

Special Revenue Funds:

Enterprise Funds:

Internal Service Funds:

Trust and Agency Funds:

General Fixed Assets Account Group:

STATISTICAL SECTION

  • General Revenues by Source
    Exhibit H - 1
  • General Government Expenditures by Function
    Exhibit H - 2
  • Property Tax Levies and Collections
    Exhibit H - 3
  • Assessed, Limited and Full Cash (Secondary) Value of Taxable Property
    Exhibit H - 4
  • Property Tax Rates - Direct and Overlapping Governments
    Exhibit H - 5, Exhibit H - 5.1
  • Special Assessment Billings and Collections
    Exhibit H - 6
  • Ratio of Net General Bonded Debt to Assessed Value
    and Net Bonded
    Debt Per Capita
    Exhibit H - 7
  • Computation of Direct and Overlapping General Bond Debt
    Exhibit H - 8
  • Ratio of Annual Debt Service Expenditures for
    General Bonded
    Debt to Total General Expenditures
    Exhibit H - 9
  • Revenue Bond Coverage - Sewer Bonds
    Exhibit H - 10
  • Demographic Statistics
    Exhibit H - 11, Exhibit H - 11.1, Exhibit H - 11.2 , Exhibit H - 11.3
  • Principal Taxpayers
    Exhibit H - 12
  • Comparative Net Valuations and Tax Rates
    Exhibit H - 13
  • School District Outstanding Bond Issues
    Exhibit H - 14
  • Historical Collections - Hotel Excise Tax,
    Car Rental Surcharges and Recreational Vehicle Tax

    Exhibit H -15
  • Streets and Highways Revenues
    Exhibit H - 16
  • Lease, Lease-Purchase and Purchase Agreements
    Exhibit H - 17
  • Population Statistics
    Exhibit H - 18