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

TABLE OF CONTENTS

INTRODUCTORY SECTION

• Letter of Transmittal
• Organizational Chart
  

FINANCIAL SECTION

Independent Auditors' Report

Combined Statements - Overview
(General Purpose Financial Statements):

• Combined Balance Sheet - All Fund Types
  and Account Groups and Discretely
  Presented Component Units Exhibit A - 1 Assets,
  Exhibit A - 1 Liabilities
• Combined Statement of Revenues,
  Expenditures and Changes in Fund
  Balances - All Governmental Fund Types Exhibit A - 2
• Combined Statement of Revenues,
  Expenditures and Changes in Fund
  Balances - Budget and Actual - All
  Governmental Fund Types
  Exhibit A - 3, Exhibit A - 3.1, Exhibit A - 3.2, Exhibit A - 3.3
• Combined Statement of Revenues, Expenses
  and Changes in Fund Equity - All
  Proprietary Fund Types and Discretely
  Presented Component Units Exhibit A - 4
• Combined Statement of Cash Flows
  - All Proprietary Fund Types and
  Discretely Presented Component Units
  Exhibit A - 5, Exhibit A - 5.1.1, Exhibit A - 5.1.2, Exhibit A - 5.2
• Combining Balance Sheet - All Discretely
  Presented Component Units Exhibit A - 6
• Combining Statement of Revenues, Expenses
  and Changes in Fund Equity - All Discretely
  Presented Component Units Exhibit A - 7
• Combining Statement of Cash Flows - All
  Discretely Presented Component Units
  Exhibit A - 8, Exhibit A - 8.1, Exhibit A - 8.2
• Combining Statement of Changes in Net
  Assets - Investment Trust Funds
  Exhibit A- 9

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:

• Statement of Revenues, Expenditures
  and Changes in Fund Balance - Budget
  and Actual Exhibit B - 1

Special Revenue Funds:

• Combining Balance Sheet Exhibit C - 1
• Combining Statement of Revenues, Expenditures
  and Changes in Fund Balance Exhibit C - 2
• Transportation Fund:
  Statement of Revenues, Expenditures
  and Changes in Fund Balance - Budget
  and Actual Exhibit C - 3
• Health and Animal Control Fund:
  Statement of Revenues, Expenditures
  and Changes in Fund Balance - Budget
  and Actual Exhibit C - 4
• Flood Control District Fund:
  Statement of Revenues, Expenditures
  and Changes in Fund Balance - Budget
  and Actual Exhibit C - 5
• Employment and Training Fund:
  Statement of Revenues, Expenditures
  and Changes in Fund Balance - Budget
  and Actual Exhibit C - 6
• Other Special Revenue Funds:
  Statement of Revenues, Expenditures
  and Changes in Fund Balance - Budget
  and Actual Exhibit C - 7
• Stadium District Fund:
  Statement of Revenues, Expenditures
  and Changes in Fund Balance - Budget
  and Actual Exhibit C - 8
• Other Special Revenue Grants Fund:
  Statement of Revenues, Expenditures
  and Changes in Fund Balance - Budget
  and Actual Exhibit C - 9
• School Reserve Fund:
  Statement of Revenues, Expenditures
  and Changes in Fund Balance - Budget
  and Actual Exhibit C - 10
  
• Environmental Quality Fund:
  Statement of Revenues, Expenditures
  and Changes in Fund Balance - Budget
  and Actual Exhibit C -11
• Municipal Property Corporation Fund:
  Statement of Revenues, Expenditures
  and Changes in Fund Balance - Budget
  and Actual Exhibit C -12
  

Enterprise Funds:

• Combining Balance Sheet Exhibit D - 1
• Combining Statement of Revenues,
  Expenses and Changes in Fund Equity Exhibit D - 2
• Combining Statement of Cash Flows
  Exhibit D - 3, Exhibit D - 3.1, Exhibit D - 3.2

Internal Service Funds:

• Combining Balance Sheet Exhibit E - 1
• Combining Statement of Revenues,
  Expenses and Changes in Fund
  Equity Exhibit E - 2
• Combining Statement of Cash Flows
  Exhibit E - 3, Exhibit E - 3.1

Trust and Agency Funds:

• Combining Balance Sheet - Trust & Agency Funds Exhibit F - 1
• Combining Statement of Net Assets -Investment Trust
  Funds Exhibit F - 2
• Combining Balance Sheet - Agency Funds Exhibit F - 3
• Combining Statement of Changes in Assets
  and Liabilities - Agency Funds Exhibit F - 4
  

General Fixed Assets Account Group:

• Comparative Schedules of General Fixed
  Assets by Source Exhibit G - 1
• Schedule of General Fixed Assets
  by Function and Activity Exhibit G - 2
• Schedule of Changes in General Fixed
  Assets By Function and Activity Exhibit G - 3

STATISTICAL SECTION