Santa Cruz County annual expenditure limitation report: year ended June 30, 2002 |
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SANTA CRUZ COUNTY, ARIZONA Annual Expenditure Limitation Report Year Ended June 30, 2002 SANTA CRUZ COUNTY Annual Expenditure Limitation Report Year Ended June 30, 2002 Table of Contents Page Independent Auditors’ Report 1 Annual Expenditure Limitation Report – Part I 2 Annual Expenditure Limitation Report – Part II 3 Annual Expenditure Limitation Report – Reconciliation 4 Notes to Annual Expenditure Limitation Report 5 – 7 Appendices Governor’s Declaration of Emergency a – i Santa Cruz County Resolution #2000-23 Declaration of Emergency b – i 2910 NORTH 44 th STREET • SUITE 410 • PHOENIX, ARIZONA 85018 • (602) 553 -0333 • FAX (602) 553 -0051 DEBRA K. DAVENPORT, CPA AUDITOR GENERAL STATE OF ARIZONA OFFICE OF THE AUDITOR GENERAL WILLIAM THOMSON DEPUTY AUDITOR GENERAL Independent Auditors' Report Members of the Arizona State Legislature The Board of Supervisors of Santa Cruz County, Arizona We have audited the accompanying Annual Expenditure Limitation Report of Santa Cruz County for the year ended June 30, 2002. This report is the responsibility of the County's management. Our responsibility is to express an opinion on this report based on our audit. We conducted our audit in accordance with U.S. generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the report is free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the report. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall report presentation. We believe that our audit provides a reasonable basis for our opinion. The accompanying Annual Expenditure Limitation Report was prepared for the purpose of complying with the uniform expenditure reporting system as discussed in Note 1, and is not intended to be a presentation in conformity with U.S. generally accepted accounting principles. In our opinion, the Annual Expenditure Limitation Report of Santa Cruz County for the year ended June 30, 2002, referred to above presents fairly, in all material respects, the information required by the uniform expenditure reporting system on the basis of accounting described in Note 1. This report is intended solely for the information and use of the members of the Arizona State Legislature and the Board of Supervisors, and for filing with the Auditor General of the State of Arizona, and is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record and its distribution is not limited. Debbie Davenport Auditor General October 18, 2002 - 2 - SANTA CRUZ COUNTY Annual Expenditure Limitation Report – Part I Year Ended June 30, 2002 1. Economic Estimates Commission expenditure limitation $ 13,478,661 2. Amount subject to the expenditure limitation (total amount from Part II, Line C) $ 13,718,323 3. Board-authorized expenditures necessitated by a disaster declared by the Governor (Article IX, §20[2][a], Arizona Constitution) 239,663 4. Total adjusted amount subject to the expenditure limitation 1 3,478,660 5. Amount under the expenditure limitation $ 1 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: Jennifer K. St. John, Director of Administrative Services Telephone No: (520) 375-7800 Date: October 18, 2002 See accompanying notes to report - 3 - SANTA CRUZ COUNTY Annual Expenditure Limitation Report – Part II Year Ended June 30, 2002 Special Debt Capital General Revenue Service Projects Description Fund Funds Fund Funds Total A. Amounts reported on the Reconciliation, Line C $15,582,570 $ 10,387,330 $ 564,656 $ 540,316 $27,074,872 B. Less exclusions claimed: Debt service requirements on bonded indebtedness 564,656 564,656 Debt service requirements on other long-term obligations (Note 2) 698,715 123,377 822,092 Dividends, interest, and gains on the sale of securities 1,216 1,216 Trustee or custodian (Notes 3 and 4) 482,832 15,358 498,190 Grants and aid from the federal government (Note 5) 631,746 2,807,449 251,667 3,690,862 Grants, aid, contributions, or gifts from a private agency, organization, or individual, except amounts received in lieu of taxes (Note 6) 76,814 76,814 Amounts received from the State of Arizona (Note 5) 1,692,760 2,025,451 46,650 3,764,861 Highway user revenues in excess of those received in fiscal year 1979-80 (Note 5) 2,856,753 2,856,753 Contracts with other political subdivisions (Note 5) 651,976 191,404 843,380 Prior years carryforward (Note 7) 190,183 47,542 237,725 Total exclusions claimed 4,348,212 8,096,606 564,656 3 47,075 13,356,549 C. Amounts subject to the expenditure limitation $11,234,358 $ 2,290,724 $ $ 193,241 $13,718,323 See accompanying notes to report. - 4 - SANTA CRUZ COUNTY Annual Expenditure Limitation Report – Reconciliation Year Ended June 30, 2002 Special Debt Capital General Revenue Service Projects Description Fund Funds Fund Funds Total A. Total expenditures reported within the comprehensive annual financial report $ 18,459,073 $ 12,262,359 $ 564,656 $ 540,316 $ 31,826,404 B. Deductions: Expenditures of separate legal entities established under Arizona Revised Statutes (A.R.S.) (Note 8) 1,737,803 1,737,803 Community college reimbursement payments pursuant to A.R.S. §15-1469.01 (Note 9) 899,688 899,688 Long-term care contributions withheld by the State Treasurer (Note 10) 1,707,337 1,707,337 Present value of net minimum capital lease payments recorded as expenditures at the inception of the agreements 269,478 137,226 406,704 Total deductions 2,876,503 1,875,029 4,751,532 C. Amounts reported on Part II, Line A $ 15,582,570 $ 10,387,330 $ 564,656 $ 540,316 $ 27,074,872 See accompanying notes to report. - 5 - SANTA CRUZ COUNTY Notes to Annual Expenditure Limitation Report Year Ended June 30, 2002 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 of certain revenues specified in the Arizona Constitution, Article IX, §20 from the total expenditures reported in the annual general purpose 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 deduction or addition in the Reconciliation that cannot be traced directly to an amount reported in the annual general purpose financial statements. All references to financial statement amounts in the following notes refer to the Combined Statement of Revenues, Expenditures and Changes in Fund Balances – All Government Fund Types. Note 2 – The exclusion claimed for debt service requirements on other long-term obligations of $698,715 in the General Fund and $123,377 in the Special Revenue Funds consists of payments made on capital lease agreements. These payments are reported as general government expenditures in the General Fund and highways and streets expenditures in the Special Revenue Funds, respectively, in the CAFR. Note 3 – The exclusion claimed for trustee or custodian in the General Fund consists of $482,832 in contributions by the County to the Arizona Health Care Cost Containment System for acute care. These payments are reported as health, welfare and sanitation expenditures in the CAFR. Note 4 – The exclusion claimed for trustee or custodian in the Special Revenue Funds consists of $15,358 in purchases made on behalf of various law enforcement agencies. These expenditures are reported as public safety expenditures in the CAFR. Note 5 – The following schedule presents revenues from which exclusions have been claimed for federal grants and aid, amounts received from the State of Arizona, highway user revenues, and contracts with other political subdivisions in the General, Special Revenue and Capital Projects Funds. - 6 - SANTA CRUZ COUNTY Notes to Annual Expenditure Limitation Report Year Ended June 30, 2002 General Fund Special Revenue Funds Capital Project Funds Amount Amount Amount Amount Carried Amount Carried Amount Carried Description Revenues Excluded Forward Revenues Excluded Forward Revenues Excluded Forward Grants and aid from the federal government $ 631,746 $ 631,746 $ 3,593,814 $ 2,807,449 $ 786,365 $ 253,060 $ 251,667 $ 1,393 Amounts received from the State of Arizona 1,692,760 1,692,760 2,223,403 2,025,451 197,952 52,187 46,650 5,537 Highway user revenues in excess of those received in fiscal year 1979-80 2,856,753 2,856,753 Contracts with other political subdivisions 651,976 651,976 191,404 191,404 Other revenues – (nonexcludable) 4,836,130 1,788,090 Total intergovernmental revenues as reported in the CAFR $ 7,812,612 $ 2,976,482 $ $10,653,464 $ 7,881,057 $ 984,317 $ 305,247 $ 298,317 $ 6,930 - 7 - SANTA CRUZ COUNTY Notes to Annual Expenditure Limitation Report Year Ended June 30, 2002 Note 6 – The exclusion claimed for grants, aid, contributions, or gifts from a private agency, organization, or individual, except amounts received in lieu of taxes of $76,814 in the Special Revenue Funds consists of expenditures for salaries that were reimbursed by the Literacy Volunteers of America. These expenditures are reported as education and economic opportunity expenditures in the CAFR. Note 7 – Prior years carryforward consists of constitutionally excludable revenues unexpended in the year of receipt that have been accumulated and were expended in the current year as follows. Capital General Projects Description Fund Funds Dividends, interest, and gains on the sale or redemption of investment securities $ 21,760 Grants and aid from the federal government 13,635 Amounts received from the State of Arizona $ 190,183 12,147 Total prior years carryforward expended $ 190,183 $ 47,542 Note 8 – The deduction of $1,737,803 in the Special Revenue Funds consists of expenditures of the Flood Control District, a separate legal entity, which was included within the County’s reporting entity but not included in the Economic Estimates Commission base limitation. These expenditures are reported in the Special Revenue Funds as highways and streets expenditures in the CAFR. Note 9 – The deduction of $899,688 for community college reimbursement payments is reported in the General Fund as education and economic opportunity expenditures in the CAFR. Note 10 – 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 intergovernmental revenues and health, welfare and sanitation expenditures in the General Fund in the CAFR. Consequently, this expenditure has been deducted on the Reconciliation. Note 11 – The adjustment to expenditures subject to the expenditure limitation of $239,663 in the Annual Expenditure Limitation Report-Part 1 consists of Board-authorized expenditures necessitated by a disaster declared by the Governor. These expenditures are reported as highways and street expenditures in the CAFR. See appendices.
Object Description
TITLE | Santa Cruz County annual expenditure limitation report: year ended June 30,... |
CREATOR | Arizona. Office of the Auditor General. |
SUBJECT | Santa Cruz County--Auditing; Arizona--Santa Cruz County--Finance--Statistics; |
Browse Topic |
Government and politics |
DESCRIPTION | This title contains one or more publications. |
Language | English |
Publisher | Arizona. Office of the Auditor General. |
Material Collection |
Annual Reports State Documents |
Source Identifier | LG 6.3:L 45 S 15 |
Location | 55219010 |
REPOSITORY | Arizona State Library, Archives and Public Records--Law and Research |
Description
TITLE | Santa Cruz County annual expenditure limitation report: year ended June 30, 2002 |
DESCRIPTION | 12 pages (PDF version). File size: 702 KB |
TYPE |
Text |
RIGHTS MANAGEMENT | Copyright to this resource is held by the creating agency and is provided here for educational purposes only. It may not be downloaded, reproduced or distributed in any format without written permission of the creating agency. Any attempt to circumvent the access controls placed on this file is a violation of United States and international copyright laws, and is subject to criminal prosecution. |
DATE ORIGINAL | 2002 |
Time Period |
2000s (2000-2009) |
ORIGINAL FORMAT | Born Digital |
Source Identifier | LG 6.3:L 45 S 15 |
Location | 55219010 |
DIGITAL IDENTIFIER | Santa_Cruz_June_30_2002_AELR.pdf |
DIGITAL FORMAT | PDF (Portable Document Format) |
REPOSITORY | Arizona State Library, Archives and Public Records--Law and Research Library. |
File Size | 717851 Bytes |
Full Text | SANTA CRUZ COUNTY, ARIZONA Annual Expenditure Limitation Report Year Ended June 30, 2002 SANTA CRUZ COUNTY Annual Expenditure Limitation Report Year Ended June 30, 2002 Table of Contents Page Independent Auditors’ Report 1 Annual Expenditure Limitation Report – Part I 2 Annual Expenditure Limitation Report – Part II 3 Annual Expenditure Limitation Report – Reconciliation 4 Notes to Annual Expenditure Limitation Report 5 – 7 Appendices Governor’s Declaration of Emergency a – i Santa Cruz County Resolution #2000-23 Declaration of Emergency b – i 2910 NORTH 44 th STREET • SUITE 410 • PHOENIX, ARIZONA 85018 • (602) 553 -0333 • FAX (602) 553 -0051 DEBRA K. DAVENPORT, CPA AUDITOR GENERAL STATE OF ARIZONA OFFICE OF THE AUDITOR GENERAL WILLIAM THOMSON DEPUTY AUDITOR GENERAL Independent Auditors' Report Members of the Arizona State Legislature The Board of Supervisors of Santa Cruz County, Arizona We have audited the accompanying Annual Expenditure Limitation Report of Santa Cruz County for the year ended June 30, 2002. This report is the responsibility of the County's management. Our responsibility is to express an opinion on this report based on our audit. We conducted our audit in accordance with U.S. generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the report is free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the report. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall report presentation. We believe that our audit provides a reasonable basis for our opinion. The accompanying Annual Expenditure Limitation Report was prepared for the purpose of complying with the uniform expenditure reporting system as discussed in Note 1, and is not intended to be a presentation in conformity with U.S. generally accepted accounting principles. In our opinion, the Annual Expenditure Limitation Report of Santa Cruz County for the year ended June 30, 2002, referred to above presents fairly, in all material respects, the information required by the uniform expenditure reporting system on the basis of accounting described in Note 1. This report is intended solely for the information and use of the members of the Arizona State Legislature and the Board of Supervisors, and for filing with the Auditor General of the State of Arizona, and is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record and its distribution is not limited. Debbie Davenport Auditor General October 18, 2002 - 2 - SANTA CRUZ COUNTY Annual Expenditure Limitation Report – Part I Year Ended June 30, 2002 1. Economic Estimates Commission expenditure limitation $ 13,478,661 2. Amount subject to the expenditure limitation (total amount from Part II, Line C) $ 13,718,323 3. Board-authorized expenditures necessitated by a disaster declared by the Governor (Article IX, §20[2][a], Arizona Constitution) 239,663 4. Total adjusted amount subject to the expenditure limitation 1 3,478,660 5. Amount under the expenditure limitation $ 1 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: Jennifer K. St. John, Director of Administrative Services Telephone No: (520) 375-7800 Date: October 18, 2002 See accompanying notes to report - 3 - SANTA CRUZ COUNTY Annual Expenditure Limitation Report – Part II Year Ended June 30, 2002 Special Debt Capital General Revenue Service Projects Description Fund Funds Fund Funds Total A. Amounts reported on the Reconciliation, Line C $15,582,570 $ 10,387,330 $ 564,656 $ 540,316 $27,074,872 B. Less exclusions claimed: Debt service requirements on bonded indebtedness 564,656 564,656 Debt service requirements on other long-term obligations (Note 2) 698,715 123,377 822,092 Dividends, interest, and gains on the sale of securities 1,216 1,216 Trustee or custodian (Notes 3 and 4) 482,832 15,358 498,190 Grants and aid from the federal government (Note 5) 631,746 2,807,449 251,667 3,690,862 Grants, aid, contributions, or gifts from a private agency, organization, or individual, except amounts received in lieu of taxes (Note 6) 76,814 76,814 Amounts received from the State of Arizona (Note 5) 1,692,760 2,025,451 46,650 3,764,861 Highway user revenues in excess of those received in fiscal year 1979-80 (Note 5) 2,856,753 2,856,753 Contracts with other political subdivisions (Note 5) 651,976 191,404 843,380 Prior years carryforward (Note 7) 190,183 47,542 237,725 Total exclusions claimed 4,348,212 8,096,606 564,656 3 47,075 13,356,549 C. Amounts subject to the expenditure limitation $11,234,358 $ 2,290,724 $ $ 193,241 $13,718,323 See accompanying notes to report. - 4 - SANTA CRUZ COUNTY Annual Expenditure Limitation Report – Reconciliation Year Ended June 30, 2002 Special Debt Capital General Revenue Service Projects Description Fund Funds Fund Funds Total A. Total expenditures reported within the comprehensive annual financial report $ 18,459,073 $ 12,262,359 $ 564,656 $ 540,316 $ 31,826,404 B. Deductions: Expenditures of separate legal entities established under Arizona Revised Statutes (A.R.S.) (Note 8) 1,737,803 1,737,803 Community college reimbursement payments pursuant to A.R.S. §15-1469.01 (Note 9) 899,688 899,688 Long-term care contributions withheld by the State Treasurer (Note 10) 1,707,337 1,707,337 Present value of net minimum capital lease payments recorded as expenditures at the inception of the agreements 269,478 137,226 406,704 Total deductions 2,876,503 1,875,029 4,751,532 C. Amounts reported on Part II, Line A $ 15,582,570 $ 10,387,330 $ 564,656 $ 540,316 $ 27,074,872 See accompanying notes to report. - 5 - SANTA CRUZ COUNTY Notes to Annual Expenditure Limitation Report Year Ended June 30, 2002 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 of certain revenues specified in the Arizona Constitution, Article IX, §20 from the total expenditures reported in the annual general purpose 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 deduction or addition in the Reconciliation that cannot be traced directly to an amount reported in the annual general purpose financial statements. All references to financial statement amounts in the following notes refer to the Combined Statement of Revenues, Expenditures and Changes in Fund Balances – All Government Fund Types. Note 2 – The exclusion claimed for debt service requirements on other long-term obligations of $698,715 in the General Fund and $123,377 in the Special Revenue Funds consists of payments made on capital lease agreements. These payments are reported as general government expenditures in the General Fund and highways and streets expenditures in the Special Revenue Funds, respectively, in the CAFR. Note 3 – The exclusion claimed for trustee or custodian in the General Fund consists of $482,832 in contributions by the County to the Arizona Health Care Cost Containment System for acute care. These payments are reported as health, welfare and sanitation expenditures in the CAFR. Note 4 – The exclusion claimed for trustee or custodian in the Special Revenue Funds consists of $15,358 in purchases made on behalf of various law enforcement agencies. These expenditures are reported as public safety expenditures in the CAFR. Note 5 – The following schedule presents revenues from which exclusions have been claimed for federal grants and aid, amounts received from the State of Arizona, highway user revenues, and contracts with other political subdivisions in the General, Special Revenue and Capital Projects Funds. - 6 - SANTA CRUZ COUNTY Notes to Annual Expenditure Limitation Report Year Ended June 30, 2002 General Fund Special Revenue Funds Capital Project Funds Amount Amount Amount Amount Carried Amount Carried Amount Carried Description Revenues Excluded Forward Revenues Excluded Forward Revenues Excluded Forward Grants and aid from the federal government $ 631,746 $ 631,746 $ 3,593,814 $ 2,807,449 $ 786,365 $ 253,060 $ 251,667 $ 1,393 Amounts received from the State of Arizona 1,692,760 1,692,760 2,223,403 2,025,451 197,952 52,187 46,650 5,537 Highway user revenues in excess of those received in fiscal year 1979-80 2,856,753 2,856,753 Contracts with other political subdivisions 651,976 651,976 191,404 191,404 Other revenues – (nonexcludable) 4,836,130 1,788,090 Total intergovernmental revenues as reported in the CAFR $ 7,812,612 $ 2,976,482 $ $10,653,464 $ 7,881,057 $ 984,317 $ 305,247 $ 298,317 $ 6,930 - 7 - SANTA CRUZ COUNTY Notes to Annual Expenditure Limitation Report Year Ended June 30, 2002 Note 6 – The exclusion claimed for grants, aid, contributions, or gifts from a private agency, organization, or individual, except amounts received in lieu of taxes of $76,814 in the Special Revenue Funds consists of expenditures for salaries that were reimbursed by the Literacy Volunteers of America. These expenditures are reported as education and economic opportunity expenditures in the CAFR. Note 7 – Prior years carryforward consists of constitutionally excludable revenues unexpended in the year of receipt that have been accumulated and were expended in the current year as follows. Capital General Projects Description Fund Funds Dividends, interest, and gains on the sale or redemption of investment securities $ 21,760 Grants and aid from the federal government 13,635 Amounts received from the State of Arizona $ 190,183 12,147 Total prior years carryforward expended $ 190,183 $ 47,542 Note 8 – The deduction of $1,737,803 in the Special Revenue Funds consists of expenditures of the Flood Control District, a separate legal entity, which was included within the County’s reporting entity but not included in the Economic Estimates Commission base limitation. These expenditures are reported in the Special Revenue Funds as highways and streets expenditures in the CAFR. Note 9 – The deduction of $899,688 for community college reimbursement payments is reported in the General Fund as education and economic opportunity expenditures in the CAFR. Note 10 – 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 intergovernmental revenues and health, welfare and sanitation expenditures in the General Fund in the CAFR. Consequently, this expenditure has been deducted on the Reconciliation. Note 11 – The adjustment to expenditures subject to the expenditure limitation of $239,663 in the Annual Expenditure Limitation Report-Part 1 consists of Board-authorized expenditures necessitated by a disaster declared by the Governor. These expenditures are reported as highways and street expenditures in the CAFR. See appendices. |