Yuma County, Arizona report on audit of annual expenditure limitation report year ended June 30,...

              Report on Audit of Annual
Expenditure Limitation Report
For the Fiscal Year
Ended June 30, 2004
Yuma County
Administration Building
198 Main Street
Yuma, AZ 85364
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YUMA COUNTY
RReeppoor rrt tt oonn AAuuddi iit tt oof ff AAnnnnuuaal ll
EExxppeennddi iit ttuur rree LLi iimmi iit ttaat tti iioonn RReeppoor rrt tt
For the Fiscal Year
Ended June 30, 2004
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YUMA COUNTY
Report on Audit of Annual Expenditure Limitation Report
for the Fiscal Year Ended
June 30, 2004
TABLE OF CONTENTS
Page
Independent Auditor's Report
Independent Auditor's Report on the Annual Expenditure Limitation Report....................... 1
Annual Expenditure Limitation Report
Part I.................................................................................................................................... 3
Part II................................................................................................................................... 4
Reconciliation...................................................................................................................... 5
Notes to Annual Expenditure Limitation Report.............................................................. 6
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YUMA COUNTY
Annual Expenditure Limitation Report Part I
Year Ended June 30, 2004
1. Economic Estimates Commission expenditure limitation $61,185,274
2. Amount subject to the expenditure limitation
(total amount from Part II, Line C) 60,875,578
9. Amount under the expenditure limitation $309,696
I hereby certify, to the best of my knowledge and belief, that the information contained in this report is accurate and in
accordance with the requirements of the uniform expenditure reporting system.
Signature of Chief Fiscal Officer:
Name and Title: Douglas W. Allen, Director - Financial Services
Telephone Number: (928) 373-1012 Date:
See accompanying notes to report.
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YUMA COUNTY
Annual Expenditure Limitation Report Part II
Year Ended June 30, 2004
Internal
Governmental Service Fiduciary
Description Funds Funds Funds Total
A. Amounts reported on the Reconciliation, Line D $102,752,319 $4,589,922 $309,367,710 $416,709,951
B. Less exclusions claimed:
Debt service requirements on other long-term obligations 2,208,448 - - 2,208,448
Trustee or custodian 1,409,516 - 309,367,710 310,777,226
Grants and aid from the federal government 18,577,733 - - 18,577,733
Amounts received from the State of Arizona 8,305,441 - - 8,305,441
Quasi-external interfund transactions 4,216,122 - 4,216,122
Highway user revenues in excess of those
received in fiscal year 1979-80 8,087,240 - - 8,087,240
Contracts with other political subdivisions - 23,866 - 23,866
Refunds, reimbursements, and other recoveries - 349,934 - 349,934
Prior years carryforward 3,288,363 - - 3,288,363
Total exclusions claimed 41,876,741 4,589,922 309,367,710 355,834,373
C. Amounts subject to the expenditure limitation $60,875,578 - - $60,875,578
See accompanying notes to report.
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YUMA COUNTY
Annual Expenditure Limitation Report Reconciliation
Year Ended June 30, 2004
Internal
Governmental Service Fiduciary
Description Funds Funds Funds Total
A. Total expenditures/expenses/deductions and
applicable other financing uses, special items,
and extraordinary items reported within the
fund financial statements $125,984,818 $4,736,220 $309,367,710 $440,088,748
B. Subtractions:
Claims incurred but not reported - 813,000 - 813,000
Expenditures of separate legal entities established
under Arizona Revised Statutes (A.R.S.) 17,224,270 - - 17,224,270
Long-term care contributions
withheld by the State Treasurer 5,609,567 - - 5,609,567
Present value of net minimum capital lease
payments recorded as expenditures at
inception of agreements 398,662 - - 398,662
Total subtractions 23,232,499 813,000 - 24,045,499
C. Additions:
Claims paid in current year but reported as expenses
incurred but not reported in previous years. - 666,702 - 666,702
Total additions - 666,702 - 666,702
D. Amounts reported on Part II, Line A $102,752,319 $4,589,922 $309,367,710 $416,709,951
See accompanying notes to report.
Yuma County, Arizona
Notes to Annual Expenditure Limitation Report
June 30, 2004
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Note 1 - Summary of Significant Accounting Policies
The Annual Expenditure Limitation Report (AELR) is presented on the basis of accounting prescribed by the Uniform
Expenditure Reporting System (UERS), as required by Arizona Revised Statutes 41-1279.07, which excludes
expenditures, expenses, or deductions of certain revenues specified in the Arizona Constitution, Article IX, Section 20
from the total expenditures, expenses, or deductions reported in the fund financial statements.
In accordance with the UERS requirements, a note to the AELR is presented below for any exclusion claimed on Part II
and each subtraction or addition in the Reconciliation that cannot be traced directly to an amount reported in the fund
financial statements. All references to financial statement amounts in the following notes refer to the Statement of
Revenues, Expenditures, and Changes in Fund Balances for the Governmental Funds, Statement of Revenues,
Expenses, and Changes in Fund Net Assets for the Proprietary Funds, Statement of Cash Flows for the Proprietary
Funds, and the Statement of Changes in Fiduciary Net Assets for the Fiduciary Funds.
Note 2 - Debt Service on Long-term Obligations
The exclusion claimed for debt service requirements on other long-term obligations in the Governmental Funds consists
of principal retirement and interest expense.
Note 3 - Trustee or Custodian
The exclusion claimed for trustee or custodian in the Governmental Funds consists of $1,325,120 in contributions by
the County to the Arizona Health Care Costs Containment System for acute care and $84,396 in expenditures of the
Anti-Racketeering revolving fund. In the Fiduciary Funds, the exclusion consists of $309,367,710 in distributions to
investment pool and other participants.
Note 4 - Federal Grant and Aid, State of Arizona, and Highway User Revenue Fund Exclusion
The following schedule presents revenues from which exclusions have been claimed for federal grants and aid,
amounts received from the State of Arizona, and highway user revenues in the Governmental Funds.
Description Amount
Grants and aid from the federal government $18,577,733
Amounts received from the State of Arizona 8,305,441
Highway user revenues in excess of those received in fiscal year 1979-80 8,087,240
Other revenues (nonexcludable) 19,598,222
Amount carried forward 2,226,583
Total intergovernmental revenues as reported in the fund-based financial statements $56,795,219
Note 5 - Quasi-external Interfund Transactions
The amount reported as quasi-external interfund transaction in the internal service funds consists of employer and
employees’ medical contribution for health and other insurance which are reported as charges for services - insurance
premiums in the financial statements.
Note 6 - Contracts with Other Political Subdivisions
The exclusion claimed for contracts with other political subdivisions of $23,866 includes $23,783 of special
assessments and $83 of miscellaneous revenues expended.
Yuma County, Arizona
Notes to Annual Expenditure Limitation Report
June 30, 2004
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Note 7 - Refunds, Reimbursements, and Other Recoveries
The amount of $349,934 excluded represents health self insurance administration costs reimbursements ($165,829),
Medical Claims recovered ($173,709) and Prescriptions refunds ($10,396) received during the fiscal year and recorded
as charges for services - insurance premiums in the financial statements.
Note 8 - Claims Incurred but Not Reported
The subtraction of $813,000 for claims incurred but not reported consists of the estimated cost of claims and incurred
and expensed in the current year but not yet paid in the Internal Service Funds.
Note 9 - Separate Legal Entity
The subtraction of $17,224,270 for separate legal entities established under Arizona Revised Statutes consists of
expenditures of special assessment districts and municipal property corporations included within the County’s reporting
entity but not included in the Economic Estimates Commission base limit calculations, and are reported in the
Governmental Funds category in the general purpose financial statements:
Special Assessment Districts
General government $ 564,616
Principal 48,617
Interest and other charges 35,520
Capital outlay 1,254
Total $ 650,007
Municipal Property Corporations
Public safety $ 10,046,471
Highway and streets 607,568
Culture and recreation 3,362,274
Principal 1,195,000
Interest and other charges 708,582
Capital outlay 654,368
Total $16,574,263
Note 10-Long-term Care Contributions
The amount of transaction privilege taxes withheld by the State Treasurer to meet the County’s share of long-term care
costs was reported as revenue and offsetting expenditure in the County’s Governmental Funds. Consequently, this
expenditure has been subtracted on the Reconciliation.
Note 11–Claims Paid in Current Year but Reported as Expenses Incurred but Not Reported in Previous
Years
The addition of $666,702 for claims paid in the current year, but reported as expenses incurred but not reported in
previous years, consists of cash payments in the current year for claims recognized as an expense in previous years in
the Internal Service Funds.
Note 12-Prior Years Carryforward
Prior years carryforward consists of constitutionally excludable Highway user revenues, in excess of those received in
fiscal year 1979-80, that were unexpended in the year of receipt that have been accumulated and were expended in the
current year.
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