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PIMA COUNTY

COMPREHENSIVE ANNUAL FINANCIAL REPORT

For the Fiscal Year Ended June 30, 2006

TABLE OF CONTENTS

		Exhibit	Page
I. INTRODUCTORY SECTION
	Letter of Transmittal		1 – 6
	Certificate of Achievement for Excellence in Financial Reporting		7
	Organizational Chart		8
II. FINANCIAL SECTION
	Independent Auditors' Report		9 – 11
	A. MANAGEMENT'S DISCUSSION AND ANALYSIS		13 – 27
	(required supplementary information)
	B. BASIC FINANCIAL STATEMENTS
	Government-Wide Financial Statements
	Statement of Net Assets	A-1	29
	Statement of Activities	A-2	30 – 31
	Governmental Fund Financial Statements (Major and Other)
	Balance Sheet - Governmental Funds	A-3	32
	Reconciliation of the Balance Sheet of Governmental Funds to the
	Statement of Net Assets	A-4	33
	Statement of Revenues, Expenditures and Changes in
	Fund Balances - Governmental Funds	A-5	34
	Reconciliation of the Statement of Revenues, Expenditures
	and Changes in Fund Balances of Governmental Funds to the
	Statement of Activities	A-6	35
	Proprietary Fund Financial Statements (Major and Other)
	Statement of Net Assets - Proprietary Funds	A-7	36
	Statement of Revenues, Expenses and Changes in Fund Net
	Assets - Proprietary Funds	A-8	37
	Statement of Cash Flows - Proprietary Funds	A-9	38 – 39
	Fiduciary Fund Financial Statements
	Statement of Fiduciary Net Assets - Fiduciary Funds	A-10	40
	Statement of Changes in Fiduciary Net Assets - Fiduciary Funds	A-11	41
	Notes to Financial Statements
	Note 1: Summary of significant accounting policies		42 – 47
	Note 2: Net asset beginning balances restated		47
	Note 3: Cash and investments		47 – 50
	Note 4: Due from other governments		51
	Note 5: Capital assets		51 – 53
	Note 6: Claims, judgments and risk management		53 – 54
	Note 7: Long-term liabilities		54 – 62
	Note 8: Short-term debt		62
	Note 9: Landfill liabilities		62 – 63
	Note 10: Retirement plans		63 – 65
	Note 11: Segment information		65 – 66
	Note 12: Interfund transactions		67
	Note 13: Construction and other significant commitments		68
	Note 14: Stewardship, compliance, and accountability (deficit
	fund balances)		68
	Note 15: Non-cancelable operating leases		69
	Note 16: Subsequent events		69
	C. REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MANAGEMENT'S DISCUSSION AND ANALYSIS
	Schedule of Revenues, Expenditures and Changes in Fund Balance -
	Budget and Actual - General Fund	B-1	71
	Schedule of Revenues, Expenditures and Changes in Fund Balance -
	Budget and Actual - Transportation Special Revenue Fund	B-2	72
	Notes to Schedule of Revenues, Expenditures and Changes in Fund
	Balance - Budget and Actual - General Fund and Transportation
	Special Revenue Fund		73
	Schedule of Agent Retirement Plans' Funding Progress	B-3	74
	D. COMBINING STATEMENTS AND OTHER SCHEDULES
	Other (Nonmajor) Governmental Funds
	Combining Balance Sheet - Nonmajor Governmental Funds	C-1	76 – 77
	Combining Statement of Revenues, Expenditures and Changes in
	Fund Balances - Nonmajor Governmental Funds	C-2	78 – 79
	Schedule of Revenues, Expenditures and Changes in Fund Balance -