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CAFR 2012 Table of Contents
Note: The information in the 2012 Comprehensive Annual Financial Report (CAFR) has not been updated for developments subsequent to the date of the independent auditor's report.

COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2012


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COVER AND TABLE OF CONTENTS

INTRODUCTORY SECTION
Letter of Transmittal

GFOA Certificate of Achievement for Excellence in Financial Reporting

Organizational Chart

Principal Officials
FINANCIAL SECTION
Independent Auditors’ Report

Management’s Discussion and Analysis

Basic Financial Statements

      Government-wide Financial Statements

Exhibit 1 - Statement of Net Assets

Exhibit 2 - Statement of Activities
      Fund Financial Statements
Exhibit 3 - Balance Sheet – Governmental Funds

Exhibit 4 - Reconciliation of the Balance Sheet of the Governmental Funds to the Statement of Net Assets

Exhibit 5 - Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds

Exhibit 6 - Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of the Governmental Funds to the Statement of Activities

Exhibit 7 - Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – General Fund

Exhibit 8 - Statement of Net Assets – Proprietary Funds

Exhibit 9 - Statement of Revenues, Expenses, and Changes in Net Assets – Proprietary Funds

Exhibit 10 - Statement of Cash Flows – Proprietary Funds

Exhibit 11 - Statement of Fiduciary Net Assets – Fiduciary Funds

Exhibit 12 - Statement of Changes in Fiduciary Net Assets – Pension (and other employee benefit) Trust Funds

      Notes to Financial Statements

Note 1 - Summary of Significant Accounting Policies

Note 2 - Cash, Cash Equivalents, and Investments

Note 3 - Stewardship, Compliance and Accountability

Note 4 - Receivables

Note 5 - Interfund Transfers

Note 6 - Interfund Receivables and Payables

Note 7 - Due From Other Governmental Units

Note 8 - Capital Assets

Note 9 - Long-Term Obligations

Note 10 - Long-Term Commitments

Note 11 - Construction Commitments

Note 12 - Commitments and Contingent Liabilities

Note 13 - Claims and Litigation

Note 14 - Defined Benefit Pension Plan

Note 15 - Fire and Rescue Pension Trust Length of Service Awards Program

Note 16 - Other Postemployment Benefits Program

Note 17 - Debt Defeasance

Note 18 - Landfill Closure and Postclosure Care Costs

Note 19 - Fund Balances

Note 20 - Risk Management

Note 21 - Related Organizations and Jointly Governed Organizations

Note 22 - Surety Bonds

Note 23 - Commitments Under Noncapitalized Leases

Note 24 - Implemented and Pending GASB Statements

      Required Supplementary Information
Exhibit 13 - Schedule of Funding Progress – Virginia Retirement System, Fire and Rescue Pension Trust Length of Service Awards Program, and Other Postemployment Benefits Program
      Combining and Individual Fund Statements and Schedules

         Capital Projects Fund
Exhibit 14 - Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Capital Projects Fund
        Debt Service Fund
Exhibit 15 - Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Debt Service Fund
        Nonmajor Governmental Funds

Exhibit 16 - Combining Balance Sheet – Nonmajor Governmental Funds

Exhibit 17 - Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Governmental Funds

Exhibit 18 Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Nonmajor Governmental Funds – Asset Replacement Fund

Exhibit 19 - Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Nonmajor Governmental Funds – Conservation Easement Service District Fund

Exhibit 20 - Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual - Nonmajor Governmental Funds – Fire and Rescue Fund

Exhibit 21 - Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Nonmajor Governmental Funds – Ambulance Revenue Fund

Exhibit 22 - Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual –Nonmajor Governmental Funds – Proffer Fund

Exhibit 23 - Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Nonmajor Governmental Funds – Affordable Housing Fund

        Proprietary Funds

Exhibit 24 - Combining Statement of Net Assets – Internal Service Funds

Exhibit 25 - Combining Statement of Revenues, Expenses, and Changes in Net Assets – Internal Service Funds

Exhibit 26 - Combining Statement of Cash Flows – Internal Service Funds

        Fiduciary Funds
Exhibit 27 - Combining Statement of Fiduciary Net Assets – Pension (and other employee benefit) Trust Funds

Exhibit 28 - Combining Statement of Changes in Fiduciary Net Assets – Pension (and other employee benefit) Trust Funds

Exhibit 29 - Combining Statement of Fiduciary Assets and Liabilities – Agency Funds

Exhibit 30 - Combining Statement of Changes in Assets and Liabilities – Agency Funds

  Component Unit - School Board

Exhibit 31 - Combining Balance Sheet – Discretely Presented Component Unit – School Board

Exhibit 32 - Reconciliation of the Balance Sheet of the Governmental Funds to the Statement of Net Assets –Discretely Presented Component Unit – School Board

Exhibit 33 - Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Discretely Presented Component Unit – School Board

Exhibit 34 - Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of the Governmental Funds to the Statement of Activities – Discretely Presented Component Unit – School Board

Exhibit 35 - Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Discretely Presented Component Unit – School Board

Exhibit 36 - Statement of Fiduciary Net Assets – Discretely Presented Component Unit – School Board

Exhibit 37 - Statement of Changes in Fiduciary Net Assets – Discretely Presented Component Unit – School Board

Exhibit 38 - Combining Statement of Fiduciary Assets and Liabilities – Discretely Presented Component Unit – School Board - Agency Funds

Exhibit 39 - Combining Statement of Changes in Assets and Liabilities – Discretely Presented Component Unit – School Board - Agency Funds

Other Supplementary Information

Schedule 1 - Governmental Funds and Discretely Presented Component Unit – School Board - Schedule of Revenues – Budget and Actual
STATISTICAL SECTION

Table 1 - Net Assets by Component

Table 2 - Changes in Net Assets

Table 3 - Fund Balances - Governmental Funds

Table 4 - Changes in Fund Balances - Governmental Funds

Table 5-A - Assessed Value and Estimated Actual Value of Taxable Property

Table 5-B - Tax Relief for the Elderly

Table 6 - Property Tax Rates for Both Direct and Overlapping Governments

Table 7-A - Principal Real Property Taxpayers

Table 7-B - Principal Personal Property Taxpayers

Table 8 - Property Tax Levies and Collections

Table 9 - Ratios of Outstanding Debt by Type

Table 10 - Ratios of General Bonded Debt Outstanding

Table 11 - Pledged-Revenue Coverage

Table 12 - County Policy Debt Margin

Table 13 - Demographic and Economic Statistics

Table 14 - Principal Employers

Table 15 - County Government Employees by Function

Table 16 - Operating Indicators by Function

Table 17 - Capital Assets Statistics by Function

COMPLIANCE SECTION

Independent Auditors’ Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards

Independent Auditors’ Report on Compliance with Requirements That Could Have a Direct and Material Effect on Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133

Schedule of Expenditures of Federal Awards – Primary Government and Discretely Presented Component Unit

Notes to Schedule of Expenditures of Federal Awards

Schedule of Findings and Questioned Costs


Date Last Modified: 12/11/2013

 
 


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