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PIMA COUNTY

Comprehensive Annual Financial Report

For the Fiscal Year Ended June 30, 2003

TABLE OF CONTENTS

	Exhibit	Page(s)
I. INTRODUCTORY SECTION
Letter of Transmittal		1 – 7
Certificate of Achievement for Excellence in Financial Reporting		8
Organizational Chart		9
II. FINANCIAL SECTION
Independent Auditors’ Report		11 – 12
A. MANAGEMENT’S DISCUSSION AND ANALYSIS (required supplementary information)		13 – 28
B. BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements
Statement of Net Assets	A-1	29
Statement of Activities	A-2	30
Governmental Fund Financial Statements (Major and Other)
Balance Sheet – Governmental Funds	A-3	31
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets	A-4	32
Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds	A-5	33
Reconciliation of Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities	A-6	34
Proprietary Fund Financial Statements (Major and Other)
Statement of Net Assets – Proprietary Funds	A-7	35
Statement of Revenues, Expenses and Changes in Net Assets - Proprietary Funds	A-8	36
Statement of Cash Flows – Proprietary Funds	A-9	37 – 38
Fiduciary Fund Financial Statements
Statement of Fiduciary Net Assets	A-10	39
Statement of Changes in Fiduciary Net Assets	A-11	40
Component Unit Financial Statements
Combining Statement of Net Assets	A-12	41
Combining Statement of Activities	A-13	42
Notes to Financial Statements
Note 1: Summary of significant accounting policies		43 – 48
Note 2: Net asset beginning balances restated		49
Note 3: Cash and investments		49 – 52
Note 4: Due from other governments		52 - 53
Note 5: Capital assets		53 – 56
Note 6: Claims, judgments and risk management		56 -57
Note 7: Long-term liabilities		58 – 71
Note 8: Short-term debt		72
Note 9: Landfill liabilities		72
Note 10: Retirement plans		73 – 74
Note 11: Segment information		75 – 76
Note 12: Interfund transactions		77 – 80
Note 13: Construction and other significant commitments		80 - 81
Note 14: Stewardship, compliance, and accountability (deficit fund balances)		81
Note 15: Subsequent events		81
C. REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A
Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual
General Fund	B-1	83
Schedule of Agent Retirement Plans’ Funding Progress	B-2	84
Notes to Required Supplementary Information		85
D. COMBINING STATEMENTS AND OTHER SCHEDULES
Other (Non-Major) Governmental Funds
Combining Balance Sheet – Nonmajor Governmental Funds	C-1	88 – 89
Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds	C-2	90 – 91
Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Other Governmental Funds
Capital Projects Fund	C-3	93
Transportation – Special Revenue Fund	C-4	94
Health and Animal Control – Special Revenue Fund	C-5	95
Flood Control District – Special Revenue Fund	C-6	96
Employment and Training – Special Revenue Fund	C-7	97
Other – Special Revenue Fund	C-8	98
Library District – Special Revenue Fund	C-9	99
Stadium District – Special Revenue Fund	C-10	100
Other Grants - Special Revenue Fund	C-11	101
School Reserve - Special Revenue Fund	C-12	102
Environmental Quality - Special Revenue Fund	C-13	103
Municipal Property Corporation - Special Revenue Fund	C-14	104
Debt Service Fund	C-15	105
Other (Non-Major) Enterprise Funds
Combining Statement of Net Assets – Nonmajor Enterprise Funds	C-16	107
Combining Statement of Revenues, Expenses and Changes in Fund Net Assets – Nonmajor Enterprise Funds	C-17	108
Combining Statement of Cash Flows – Nonmajor Enterprise Funds	C-18	109 – 110
Internal Service Funds
Combining Statement of Net Assets – Internal Service Funds	C-19	111
Combining Statement of Revenues, Expenses and Changes in Fund Net Assets – Internal Service Funds	C-20	112
Combining Statement of Cash Flows – Internal Service Funds