YAKIMA COUNTY, WASHINGTON. Fiduciary Funds

Transcription

1 are established to account for assets held by Yakima County acting in the capacity of agent. are funds over which the County has no oversight responsibility or financial interdependency. Many independent districts are required by State statute to process all monies through the County Treasurer's office. Such funds do not represent assets of Yakima County. are custodial in nature, and therefore do not involve measurement of results of operations. Each independent district is responsible to prepare its own annual financial report. Investment Trust Funds: External Pooled Investments - A trust fund established to account for the pooled investments held in behalf of external pool participants in the County's pooled investment program. External Individual Investments - A trust fund established to account for the investments held 111 behalf of external participants in the County's investment program. Agency Funds: Other Funds - Funds established to hold and disburse money collected and disbursed to other municipal, State and Federal entities. Court & Jail Trusts - /\ fund to account for money held by the County in a trustee capacity for inmates at the County jail and for parties who have matlers with the courts. Emergency Management - A fund to finance the preparedness of the County in case of a natural disaster. Law Librarv - A fund to finance a library of law books for use by practicing attorneys. The sole source of revenue is a portion of fees collected on civil cases filed in District and Superior Court. Clean Air Authority - A fund used to account for the money received to monitor the needs of the community with regard to air pollution and other air resource issues. Conference of Governments - A fund to account for financing of Conference of Governments which is an organization consisting of representatives of the County, the cities and other boards and commissions to assist in establishing long-range planning goals for Yakima County. This organization assists in the planning and coordination of proposed projects which may involve Federal or State financial participation. District Health - A fund used to account for financing public health services to all County residents. This is a joint-operated fund financed by State grants, Yakima County taxes and a formula levy prorating the costs between the County and the Cities. 162

2 Diking Districts - A fund used to account for the financing used for the control of waters subject to flood conditions by using dikes for the benefit of persons residing within the district. Drainage Districts - Funds to finance the drainage of agricultural lands and make them productive for farming operations for the benefit of persons residing within the district. ESD #105 - A fund used to account for money used to provide cooperative and informational services to local school districts, assist the superintendent of public instruction, and the state board of education. School Districts - These funds are established to account for revenue used to provide education opportunities for childrcn. Fire Districts - Funds used to account for the money used for the purpose of fire protection districts which are established for the provision of fire prevention services, fire suppression services, emergency medical services and the protection of life and property in areas outside cities and towns. Irrigation Districts - Funds used to account for the collection and receipt of assessments, wh ich can be used for the construction, repair or improvement of new or existing irrigation works. Naches Park & Recreation - A fund to account for money received which is to be used for the purpose of providing leisure time activities and facilities as a public service to its residents. Port Districts - A fund used to account for the acquisition, construction, maintenance, operation, development and regulation within the port districts of Yakima County for commercial transportation, transfer, handling, and industrial improvements. Yakima Water Conservation District - A fund for the purpose of expediting voluntary water transfers within the county. Yakima Valley Regional Librarv - A fund used to account for the financing of library materials, supplies, and equipment for the development, growth, and operation of library facilities. State Funds - Funds used to account for taxes collected for the State of Washington. This money is then remitted to the State monthly. Cities - Funds used to account for taxes collected for the incorporated areas of the County. This money is then remitted to the cities monthly. Sewer Districts - Funds established to provide for the acquirement, construction, maintenance, operation, development, reorganization, and regulation of a system of sewers, including treatment and disposal plants. 163

3 Criminal Task Forces - Funds used to identify narcotics trafficking organizations and prosecute those persons directing the activities, in an effort to disrupt the flow of narcotics into Yakima County. Soil Conservation District - Funds established to account for special assessments collected monthly for soil conservation in Yakima County. Mosquito District - Funds are collected for this district whose purpose is to take all necessary or proper steps, which includes the abatement of stagnant pools of water and other breeding places for mosquitoes. Public Transportation Benefit Area - A fund to account for the administration in the organization of a county wide transportation system. 164

4 Statement of Net Investment Trust Funds December 31, 20 II External Pooled Investments Individual Investment Account Total Pooled investments Accrued interest receivable Investments Total assets Less: Income Distribution Net assets held in trust for pool participants 210,481, , ,630, , ,481, ,481, ,544 26,500 26,500 26, ,657, ,544 26, ,507,

5 Statement of Changes in Net Investment Trust Funds December 3 I, 20 I I External Pooled Investments Individual Investment Account Total Additions: Additions by participants Unrealized gains/(losses) Total additions Deductions: Deductions by participants Unrealized gains/(losses) as of January I Total deductions 177,839, , ,458, ,426,971 (235,869) 188,191, ,839, , ,458, ,426,971 (235,869) 0 188,191,102 Net increase (decrease) in assets (9,732,242) (9,732,242) Net asset as of January I Net assets as of December 3 I 220,213, ,481,020 26, ,239,762 26, ,507,

6 Page I of 4 Combining Sheet December 31, 2011 Other Court & Emergency Law Clean Air Funds Jail Trusts Management Library Authority Cash and equivalents 3,566,265 3,277,986 12, , ,049 Taxes Receivable 25,439 Accounts Receivable 21,021 Special Assessments Receivable Due From Other Governments 6,6 12,5 18 Total 10,225,243 3,277,986 12, , ,049 Warrants Payable 4,736,080 11,535 AccountsN ouchers Payable 233,775 3 Due to Other Governments 410,873 3,277,986 12, , ,5 14 Accrued 4,844, Total 10,225,243 3,277,986 12, , ,

7 Page 2 of 4 Conf of Governments District Health Diking Districts Drainage Districts Ed Serv Dist # 105 School Districts Fire Districts 220, ,768 12, ,429 2,213,071 15,073,830 2,886,258 1,638, ,077 2,012 10, , ,768 14, ,937 2,213,071 17,960,088 2,072, 163 1, ,773 49, , , ,390 14, ,768 14, ,600 39, , ,334 14,579,114 1,846,737 3,380,974 2,213,071 17,960,088 1,400 1,800, ,893 2,072,

8 Page 3 of 4 Combining Sheet December 31, 2011 Yakima Yakima Irrigation Naches Pon Water Consrv Valley Districts Park & Rec Districts District Reg Library Cash and equivalents 951, , ,709 2, ,202 Taxes Receivable 16,379 51, ,119 Accounts Receivable Special Assessments Receivable 116,630 Due From Other Governments Total 1,068, , ,689 2, ,321 Warrants Payable 6, ,152 AccountslV ouchers Payable Due to Other Governments 1,058, , ,870 2, ,169 Accrued 10, Total Liabi lities 1,068, , ,689 2, ,

9 Page 4 of4 State Funds Cities Sewer Criminal Soil Consrv Mosquito Pbl ic Tms Districts Task Forces District Distrct 8nfit Area 2011 Total 642,775 1,6 17, 176 4,304 2,264, ,327 1,381,480 1,628, , , , ,456 1,951 13,548 15,499 41,678 24,646 66, ,339,520 6,7 15, , ,648 6,6 12, ,860,615 5,784 2,258,47 1 1,628,807 2,264,255 1,628, ,420 24, ,359 2, , , ,456 15,499 15,499 3,407 62, ,324 19,939, , ,152,877 5,388, ,860,

10 Combining Statement of Changes in and For The Year Ended December 31, 20 II Page I of9 Description Janua!}: I Additions Deductions December 31 Other Funds Cash and cash equivalents 2,613, ,679, ,727,065 3,566,265 Taxes Receivable 25,440 15,020 15,021 25,439 Accounts Receivable 24,29 1 7,435 10, ,021 Due From Other Governments 7,081,590 6,612,518 7,081,590 6,612,5 18 Total 9,745, ,314, ,834,381 10,225,243 Warrants Payable 3,905, ,739, ,909,529 4,736,080 AccountIV ouchers Payable 258,337 3,017,166 3,041, ,775 Due to Other Governments 423, , , ,873 Accrued 5,157, ,498, ,8 11,697 4,844,5 15 Total 9,745, ,701, ,220,960 10,225,243 Courts and Jail Trusts Cash and cash equivalents 3,497,095 2,349,562 2,568,671 3,277,986 Total 3,497,095 2,349,562 2,568,67 1 3,277,986 Due to Other Governments 3,497,095 2,349,562 2,568,67 1 3,277,986 Total 3,497,095 2,349,562 2,568,671 3,277,986 Emergency Management Cash and cash equivalents 57, , , ,603 Total 57, , , ,603 Acco unt/vouchers Payable , ,157 3 Due to Other Governments 34, , ,427 12,600 Accru ed 23, ,494 46,7 11 Total 57, , ,295 12,

11 Y AKlMA COUNTY, WASHINGTON Combining Statement of Changes in and For The Year Ended December 31, 20 II Page 2 of9 Law Library Description January 1 Additions Deductions December 31 Cash and cas h equivalen ts 155, , , ,138 Total 155, , , , 138 AccountIV ouchers Payable 103, ,83 5 Due to Other Governments 154, , , ,928 Accrued 1, , Total 155, , , ,138 Clean Air Authority Cash and cash equivalents 77,098 1,428,38 1 1,368, ,049 Total 77,098 1,428,38 1 1,368, ,049 Warrants Payable 4, , ,307 11,535 Due to Other Governments 72, , , ,5 14 Total 77, , , ,049 Conference of Governments Cash and cash equivalents 199, , , ,648 Total 199, , , ,648 LiabilWes Account/Vouchers Payable 2, , ,460 1,071 Due to Other Governments 149, , , ,773 Accrued 47,709 49,804 47,709 49,804 Total 199,277 1,069, 167 1,047, ,

12 Combining Statement of Changes in and For The Year Ended December 3 I, 20 I I Page 30f9 Description District Health January 1 Additions Deductions December 31 Cash and cash equivalents Total 402, ,798 5,963,503 5,963,503 6,054,533 6,054, , ,768 Account/Vouchers Payable Due to Other Governments Total 331,069 71, ,798 2,507,938 4,918,551 7,426,489 2,703,629 4,813,890 7,517, , , ,768 Diking Districts Cash and cash equivalents Special Assessments Receivable Total 21,399 1, ,598 30,932 17,403 48,335 39,761 16,590 56,351 12,570 2,012 14,582 AccountIV ouchers Payable Due to Other Governments Accrued Total 22,598 22, ,051 8,416 14, ,582 Drainage Districts Cash and cash equivalents Special Assessments Receivable Total 109,142 13, , , , , , , , ,429 10, ,937 AccountIV ouchers Payable Due to Other Governments Accrued Total 79,208 43, ,896 45,150 52,392 9, ,879 45,150 13,688 58, ,600 39, ,

13 Combining Statement of Changes in and For The Year Ended December 31,2011 Page 40f9 Description January I Additions Deductions December 31 Educational Service Dist #105 Cash and cash equivalents 1,526,965 25,757,758 25,071,652 2,213,071 Total 1,526,965 25,757,758 25,071,652 2,213,071 Warrants Payable 708,758 12,765,274 13,107, ,334 Due to Other Governments 818,207 21,902,783 20,874,253 1,846,737 Total 1,526,965 34,668,057 33,981,951 2,213,071 School Districts Cash and cash equivalents 14,571, ,405, I ,902,447 15,073,830 Taxes Receivable 2,994,934 62,425,407 62,534,083 2,886,258 Special Assessments Receivable 280, ,553 Total 17,566, ,111, ,717,083 17,960,088 Warrants Payable 13,73 1, ,888, ,040,392 14,579, 114 Due to Other Governments 3,834, ,364, ,818,284 3,380,974 Total 17,566, I ,252, ,858,676 17,960,088 Fire Districts Cash and cash equivalents 1,114, ,532, ,008,749 1,638,086 Taxes Receivable 461,101 8,243,337 8,270, ,077 Special Assessments Receivable 9,626 9,626 Total 1,575, ,784,981 25,288,736 2,072,163 AccountIVouchers Payable 125,771 4,854,034 4,978,405 1,400 Due to Other Governments 1, 188, ,782,003 12,169,145 1,800,870 Accrued 262, , , ,893 Total 1,575,918 18,497,554 18,00 I,309 2,072,

14 Combining Statement of Changes in and Liabi lities For The Year Ended December 3 I, 20 I I Page 50f9 Irrigation Districts Description January 1 Additions Deductions December 31 Cash and cash equ ivalents 871, 169 4,95 1,554 4,870, ,898 Special Assessments Receivable 11 0,465 2,697,872 2,69 1, ,630 Total 98 1,634 7,649,426 7,562,532 1,068,528 AccountIVouchers Payable (159) 2,83 1,738 2,831,579 Due to Other Governments 966,453 4,202,22 1 4, 110,483 1,058, 19 1 Accrued 15,340 33,091 38,094 10,337 Total 98 1,634 7,067,050 6,980,156 1,068,528 Naches Park & Recreation Cash and cash equivalents 9 1, , , ,540 Taxes Rece ivable 18, , ,882 16,379 Special Assessments Receivable Total 109, , , ,919 Liabililies AccountIVouchers Payable 78,630 78,630 Due to Other Governments 109, , , ,493 Accrued 10,002 9, Total 109, , , ,919 Port Districts Cash and cash equi valents 69, , , ,709 Taxes Receivable 59, , ,936 51,980 Spec ial Assessments Receivable Total 128,659 1,707,638 1,638, ,689 Warrants Payable , ,954 6,8 19 Due to Other Governments 128, ,692,4 13 1,629, ,870 Total Liabil ities 128,659 1,827,646 1,758, ,

15 Combining Statement of Changes in and For The Year Ended December 31, 2011 Page 6 of9 Description January I Additions Deductions December 31 Yakima Water Conservancy Board Cash and cash equivalents 10,029 7,893 2,136 Total 10,029 7,893 2,136 Account/Vouchers Payable Due to Other Governments 7,310 5,174 2,136 Total 8,203 6,067 2,136 Yakima Valley Regional Library Cash and cash equivalents 217,297 11,754,714 11,635, ,202 Taxes Receivable 320,987 6,295,994 6,313, ,119 Special Assessments Receivable 16,326 16,326 Total 538,284 18,067,034 17,965, ,321 Warrants Payable 155,721 4,711,838 4,631, ,152 Due to Other Governments 382,563 7,281,602 7,260, ,169 Total 538,284 11,993,440 11,892, ,321 State Funds Cash and cash equivalents 553,091 42,184,885 42,095, ,775 Taxes Receivable 1,617,514 33,214,985 33,215,323 1,6 17,176 Special Assessments Receivable 4,630 61,961 62,287 4,304 Total 2,175,235 75,461,831 75,372,811 2,264,255 Account/Vouchers Payable 26,748 20,964 5,784 Due to Other Governments 2,175,235 75,400,231 75,316,995 2,258,471 Total 2,175,235 75,426,979 75,337,959 2,264,

16 Combining Statement of Changes in and For The Year Ended December 31,2011 Page 70f9 Cities Description Janua~ 1 Additions Deductions December 31 Cash and cash equivalents 265,952 30,761,487 30,780, li2 247,327 Taxes Receivable 1,446,930 27,769,525 27,834,975 1,381,480 Special Assessments Receivable 48,600 2,161,162 2,209,762 Total 1,761,482 60,692,174 60,824,849 1,628,807 Due to Other Governments 1,76 1,482 60,540,416 60,673,091 1,628,807 Total 1,761,482 60,540,416 60,673,091 1,628,807 Sewer Districts Cash and cash equivalents 342,688 2,494,833 2,549, ,359 Total 342,688 2,494,833 2,549, ,359 AccountIV ouchers Payable 576 1,220,572 1,22 1,148 0 Due to Other Governments 314,193 2,404,267 2,455, ,420 Accrued 27,919 83,479 86,459 24,939 Total 342,688 3,708,318 3,762, ,359 Criminal Task Force Groups Cash and cash equivalents 507, , , ,456 Total 507, , , ,456 AccountIVouchers Payable 2, , ,921 2,264 Due to Other Governments 341, , , ,066 Accrued 163,104 54,838 68, , 126 Total 507,289 1,006, , ,

17 Y AKlMA COUNTY, WASHINGTON Combining Statement of Changes in and For The Year Ended December 31,2011 Page 80f9 Description January I Additions Deductions December 31 Soil Conservation District Cash and cash equ ivalents 1, , ,488 1,951 Special Assessments Receivable 14, , ,947 13,548 Total 15, , ,435 15,499 Due to Other Governments 15, , ,608 15,499 Total 15, , ,608 15,499 Mosquito District Cash and cash equivalents 81,500 1,247,281 1,287, ,678 Special Assessments Receivable 24, , ,682 24,646 Total 105,735 1,592,374 1,631,785 66,324 Warrants Payable , ,957 3,407 Due to Other Governments 105, , ,801 62,9 17 Total 105,735 1,015,347 1,054,758 66,324 Pu blic Trans Benefit Area Cash and cash equivalents Total Due to Other Governments Total

18 Combining Statement of Changes in and For The Year Ended December 3 I, 20 I I Page 90r9 Description January I Additions Deductions December 31 All Agency Funds Cash and cash equivalents 27,347,803 1,177,855,723 1,174,864,006 30,339,520 Taxes Receivable 6,944, ,951, ,180,443 6,715,908 Accounts Receivable 24,291 7,435 10,705 21,021 Special Assessments Receivable 217,046 5,928,891 5,974, ,648 Due From Other Governments 7,081,590 6,612,518 7,081,590 6,612,518 Total 41,615,447 1,329,356,20 1 1,327,111,033 43,860,615 Warrants Payable 18,506, ,730, ,298,244 19,939,441 Account/Vouchers Payable 721,072 15,325,467 15,666, ,675 Due to Other Governments 16,646, ,510, ,003,425 18,152,877 Accrued 5,741, ,624, ,977,564 5,388,622 Total 41,615,447 1,451,191,265 1,448,946,097 43,860,