Budgeted Amounts. REVENUES Taxes $ 15,910,341 $ 16,584,341 $ 16,831,421 $ 247,080 Intergovernmental - 200, ,749

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1 CAPITAL EXPENDITURES FUND Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Budgeted Amounts Original Final Actual Amounts Variance with Final Budget Over (Under) REVENUES Taxes 15,910,341 16,584,341 16,831, ,080 Intergovernmental 200, , ,749 Miscellaneous 40,000 40,000 (40,000) Investment earnings 40,000 40,000 (40,000) Sale of assets 120, ,000 (120,000) Total revenues 16,110,341 16,984,341 17,326, ,829 EXPENDITURES Capital outlay: General government 4,078,131 6,084,465 3,948,441 (2,136,024) Total expenditures 4,078,131 6,084,465 3,948,441 (2,136,024) Excess (deficiency) of revenuesover expenditures 12,032,210 10,899,876 13,377,729 2,477,853 OTHER FINANCING SOURCES (USES) AND SPECIAL ITEMS Transfers In 345,000 1,180,699 1,180,699 Transfers Out (13,385,000) (18,726,888) (15,937,532) (2,789,356) Total other financing sources and uses and special items (13,040,000) (17,546,189) (14,756,833) (2,789,356) Net change in fund balances (1,007,790) (6,646,313) (1,379,105) (5,267,208) Fund balances beginning 1,081,376 6,917,758 6,917,758 Fund balances ending 73, ,445 5,538,654 ( 5,267,208)

2 NONMAJOR GOVERNMENTAL ACTIVITIES Special Revenue Funds are used to account for specific revenues that are legally restricted to expenditures for particular purposes. Commissary Fund accounts for revenues and expenditures for sales of personal items to inmates in the Mesa County Detention facility. Health Fund accounts for activities and programs related to public health in Mesa County. Primary sources of funds are state grants, charges, fees and transfer from the General Fund. Mesa Community Club accounts for the revenues and expenditures related to the community club activities in that local taxing district. Developmental Disabilities accounts for the revenues and expenditures related to programs for the developmentally disabled residents of Mesa County. Southwest Mesa County Rural Servicesaccounts for the revenues and expenditures related to miscellaneous activities in the local taxing district. Developmental Impact accounts for the development fees received. Expenditures are designated for capital projects and parks. Upper GV Pest Control accounts for the revenues and expenditures related to pest control activities in the local taxing district. Mesa County Fair Board accounts for the revenues and expenditures related to the annual County fair held at the Mesa County Fairgrounds. Contingency accounts for the property tax revenue levied by the Board of County Commissioners to cover unforeseen expenditures. Translator TV was created by referendum of Mesa County taxpayers in 1979 to provide enhanced television signals to residents of Mesa County. An annual property tax is levied to provide this service. Conservation Trust accounts for revenue received from the State of Colorado to be used for the acquisition, development and maintenance of new and existing parks and recreation sites within Mesa County. The funds are derived primarily from the Colorado State Lottery. Clerk & Recorder Technology accounts for the revenues and expenditures related to the collection of a surcharge which is to be used solely to defray the costs of implementing and providing electronic filing and recording capabilities. Septic System Elimination accounts for the revenues and expenditures collected and disbursed related to the development of local improvement districts to replace failing septic systems and establish permanent connections and transfers to the sewer collection system. TIF Fund accounts for the revenues and expenditures collected from Transportation Impact Fees for infrastructure maintenance.

3 NONMAJOR GOVERNMENTAL ACTIVITIES Debt Service Funds Debt service funds are used to account for the accumulation of resources and the payment of principal and interest related to the County s general obligation debt and special assessment bond principal and interest from special assessment levies when the County is obligated in some manner for payment. Sales Tax Bond accounts for the 1% County sales tax that is committed to capital construction and is also pledged for payment of the County s sales tax revenue bonds. Jail Lease Purchase accounts for debt service payments on the County s 1990 and 1995 certificates of participation issued for jail construction.

4 Combining Balance Sheet Nonmajor Governmental Funds December 31, 2005 Special Revenue ASSETS Current assets: Cash, cash equivalents, Invest Other Cash Items Accounts receivables Property Taxes Receivable Intergovernmental Prepaid accounts Commodity foods inventory HEALTH 242, , ,502 90,631 COMMISSARY (77,131) 141,445 UPPER GRAND VALLEY PEST 19,085 18, CONTINGENCY 2,046,677 92,739 SEPTIC SYSTEM ELIMINATION 16,780 TV TRANSLATOR 18,938 77,901 DEVELOPMENTAL DISABILITIES 12, ,218 CONSERVATION TRUST 622,802 FAIR BOARD 35, SOUTHWEST MC RURAL SERVICES 427 1,251 CLERK & RECORDER 145,186 Total Current assets: 1,098,425 64,314 37,539 2,139,416 16,780 96, , ,802 35,876 1, ,186 Total Noncurrent assets: Total assets LIABILITIES AND FUND BALANCES Current liabilities: Accounts payable 1,098,425 64,314 37,539 2,139,416 16,780 96, , ,802 35,876 1, , ,150 30, , Accrued wages 369,380 Due to other funds Due to federal government Deferred revenue Deposits , ,973 2, ,350 92,739 77, ,218 1,251 Total Current liabilities: 664,277 Total liabilities 664,277 33,212 33,212 19,398 19,398 92,739 92,739 77,901 77, , ,218 42,561 42, ,259 1,259 Fund balances: EMERGENCY RESERVE RESERVE FOR ENCUMBRANCES RESERVED FOR DEBT SERVICE Unreserved, reported in Special Revenue Total fund balances 13, , ,148 31,102 31,102 18,141 18,141 2,046,677 2,046,677 16,780 16,780 18,938 18,938 12,773 12, , ,241 35,826 35, , ,186 Total liabilities and fund balances 1,098,425 64,314 37,539 2,139,416 16,780 96, , ,802 35,876 1, ,186 Continued

5 Special Revenue MESA COUNTY Combining Balance Sheet Nonmajor Governmental Funds December 31, 2005 Debt Service ASSETS Current assets: Cash, cash equivalents, Invest Other Cash Items Accounts receivables Property Taxes Receivable Intergovernmental Prepaid accounts Commodity foods inventory TRANSPORTATION IMPACT 8,874 DEVELOPMENT IMPACT 169,389 MESA COMMUNITY CENTER 43,259 21,418 SALES TAX BONDS FUND 434,529 JAIL LEASE PURCHASE 116,118 4,852 1,545,654 TOTAL NON MAJOR SPECIAL REVENUE FUNDS 3,855,611 4, ,884 2,034, , ,631 Total Current assets: 8, ,389 64, ,529 1,666,624 6,893,939 Total Noncurrent assets: Total assets 8, ,389 64, ,529 1,666,624 6,893,939 LIABILITIES AND FUND BALANCES Accounts payable ,888 Accrued wages Due to other funds Due to federal government Deferred revenue Deposits 21,418 1,545, , ,631 2,139,504 Total Current liabilities: Total liabilities 22,134 22,134 1,545,654 1,545,654 2,777,403 2,777,403 Fund balances: EMERGENCY RESERVE RESERVE FOR RESERVED FOR DEBT SERVICE 21, , ,970 2,046,677 35, ,499 Special Revenue Total fund balances 8,874 8, , ,389 42,543 42, , ,970 1,479,342 4,116,536 Total liabilities and fund balances 8, ,389 64, ,529 1,666,624.0 Concluded 6,893,939

6 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Special Revenue Funds MESA SW MESA COUNTY UPPER GRAND COMMUNITY DEVELOPMENTAL PUBLIC IMPROVEMENT DEVELOPMENT VALLEY PEST COMMISSARY HEALTH CENTER DISABILITIES DISTRICT IMPACT DISTRICT FAIR BOARD REVENUES Taxes 23, , ,499 Licenses and Permits 266,639 Intergovernmental 3,689, Charges for services 209, ,753 21,007 Fee accounts Miscellaneous 77, Investment earnings Charges for service external 75, Charges for service internal 50 Total revenues 209,846 4,852,545 23, , ,500 20,500 21,499 EXPENDITURES General government 8 Public Safety 250,091 13,670 Public works Public health and welfare 6,680,081 Human services 320,484 Culture and recreation 13,604 14, ,053 Intergovernmental Total expenditures 250,091 6,680,081 13, , ,143 13, ,053 Excess (deficiency) of revenues over expenditures (40,245) (1,827,536) 9,618 (10,869) ,357 6,830 (100,554) Other Financing Sources and Uses Transfers Out (45,000) Transfers In 1,860,098 70,000 Total other financing sources and uses 1,860,098 (45,000) 70,000 Net Change in fund balances (40,245) 32,562 9,618 (10,869) 16,357 6,830 (30,554) Fund balances beginning 71, ,584 32,925 23, ,032 11,312 66,381 Fund balances ending 31, ,146 42,543 12, ,389 18,142 35,827

7 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Special Revenue Funds CONSERVATION TRUST CLERK & RECORDER TECHNOLOGY SEPTIC SYSTEM ELIMINATION TRANS PORTATION IMPACT DEBT SERVICE FUNDS JAIL LEASE PURCHASE TOTAL NON MAJOR SPECIAL REVENUE CONTINGENCY TV TRANSLATOR SALES TAX BOND REVENUES Taxes 87,603 1,878,488 2,319,841 Licenses and Permits 266,639 Intergovernmental 1, , ,294,297 Charges for services 656,384 1,705,990 Fee accounts 60,604 60,604 Miscellaneous ,957 Investment earnings 33,018 9,494 69,851 5, ,737 Charges for service external 75,700 Charges for service internal 50 Total revenues 89, ,347 60, ,878 69,851 1,883,942 8,918,815 EXPENDITURES General government Public Safety 263,761 Public works 92,250 8, ,419 Public health and welfare 6,680,081 Human services 320,484 Culture and recreation 199, ,428 Miscellaneous 150 1,194 1,344 Debt Service: Principal 2,390,000 1,535,000 3,925,000 Interest 778, ,581 1,097,219 Intergovernmental 185, ,866 Total expenditures , ,494 8, ,168,788 1,854,775 12,924,860 Excess (deficiency) of revenues over expenditues (250) (3,211) 250,853 60,604 (8,543) 665,252 (3,098,937) 29,167 (4,006,045) Other Financing Sources and Uses Transfers Out (693,527) (656,378) (1,394,905) Transfers In 3,170,000 5,100,098 Total other financing sources and uses (693,527) (656,378) 3,170,000 3,705,193 Net Change in fund balances (250) (3,211) (442,674) 60,604 (8,543) 8,874 71,063 29,167 (300,852) Fund balances beginning 2,046,927 22,148 1,022,915 84,582 25, ,465 91,804 4,417,387 Fund balances ending 2,046,677 18, , ,186 16,780 8, , ,971 4,116,535

8 COMMISSARY FUND Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Budgeted Amounts Original Final Actual Amounts Variance with Final Budget Over (Under) REVENUES Charges for services Total revenues 222, , , , , ,847 12,153 12,153 EXPENDITURES Current: Public Safety Total current: Total expenditures Excess (deficiency) of revenues over expenditures 224, , ,826 (2,826) 250, , ,814 (28,814) 250, , ,091 (40,244) ,430 Net change in fund balances (2,826) (28,814) (40,244) 12,876 Fund balances beginning Fund balances ending 71,845 69,019 71,347 42,533 71,347 31,103 (11,430)

9 HEALTH FUND Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Variance with Budgeted Amounts Final Budget Over Original Final Actual Amounts (Under) REVENUES Licenses and Permits 259, , ,639 7,039 Intergovernmental 3,437,684 3,762,514 3,264,678 (497,836) Charges for services 726, , ,753 92,753 Miscellaneous 90,169 90,169 77,435 (12,734) Charges for service internal Total revenues 4,513,453 4,838,283 4,427,555 (410,728) EXPENDITURES Current: Public health and welfare 6,431,321 6,810,835 6,255,090 (555,745) Total current: 6,431,321 6,810,835 6,255,090 (555,745) Total expenditures 6,431,321 6,810,835 6,255,090 (555,745) Excess (deficiency) of revenues over expenditues (1,917,868) (1,972,552) (1,827,535) 145,017 OTHER FINANCING SOURCES (USES) AND SPECIAL ITEMS Transfers In 1,860,098 1,860,098 1,860,098 Total other financing sources and uses and special items 1,860,098 1,860,098 1,860,098 Net change in fund balances (57,770) (112,454) 32, ,017 Fund balances beginning 403, , ,584 Fund balances ending 345, , , ,017 This schedule does not includes in revenues or expenditures commodity food issuances of 424,992

10 MESA COMMUNITY CENTER PUBLIC IMPROVEMENT DISTRICT FUND Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Variance with Budgeted Amounts Final Budget Over Original Final Actual Amounts (Under) REVENUES Taxes 22,616 22,616 23, Total revenues 22,616 22,616 23, EXPENDITURES Current: General government 18,445 18,445 13,604 (4,841) Total current: 18,445 18,445 13,604 (4,841) Total expenditures 18,445 18,445 13,604 (4,841) Excess(deficiency) of revenues over expenditures 4,171 4,171 9,618 5,447 Net change in fund balances 4,171 4,171 9,618 5,447 Fund balances beginning 20,204 20,204 32,925 12,721 Fund balances ending 24,375 24,375 42,543 18,168

11 DEVELOPMENTAL DISABILITIES FUND Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Budgeted Amounts Original Final Actual Amounts Variance with Final Budget Over (Under) REVENUES Taxes Intergovernmental Total revenues EXPENDITURES Current: Human services Total current: Total expenditures 309, , , , , , , , , , , , , , , (766) (766) (766) Excess (deficiency) of revenues over expenditures (11,670) (11,670) (10,869) 801 Net change in fund balances (11,670) (11,670) (10,869) 801 Fund balances beginning Fund balances ending 21,324 9,654 23,642 11,972 23,642 12,

12 SOUTHWEST MESA COUNTY RURAL SERVICES PUBLIC IMPROVEMENT DISTRICT FUND Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Variance with Budgeted Amounts Final Budget Over Original Final Actual Amounts (Under) REVENUES Taxes Total revenues EXPENDITURES Current: General Government (361) Total current: (361) Total expenditures (361) Excess (deficiencies) of revenue over expenditures Net change in fund balances Fund balances beginning Fund balances ending

13 DEVELOPMENT IMPACT FUND Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Variance with Budgeted Amounts Final Budget Over Original Final Actual Amounts (Under) REVENUES Charges for service external 45,000 45,000 75,500 30,500 Total revenues 45,000 45,000 75,500 30,500 EXPENDITURES Current: Culture and recreation 150,159 14, ,016 Total current: 150,159 14, ,016 Total expenditures 150,159 14, ,016 Excess (deficiency) of revenues over expenditures 45,000 (105,159) 61, ,516 OTHER FINANCING SOURCES (USES) AND SPECIAL ITEMS Transfers Out (45,000) (45,000) (45,000) Total other financing sources and uses and special items (45,000) (45,000) (45,000) Net change in fund balances (150,159) 16, ,516 Fund balances beginning 68, , ,032 Fund balances ending 68,963 2, ,389 ( 166,516)

14 UPPER GRAND VALLEY PEST DISTRICT FUND Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Variance with Final Budget Budgeted Amounts Over Original Final Actual Amounts (Under) REVENUES Taxes 20,537 20,537 20,499 (38) Intergovernmental 1 1 Total revenues 20,537 20,537 20,500 (37) EXPENDITURES Current: Public Safety 22,938 22,938 13,670 (9,268) Total current: 22,938 22,938 13,670 (9,268) Total expenditures 22,938 22,938 13,670 (9,268) Excess (deficiency) of revenues over expenditures (2,401) (2,401) 6,830 (9,231) OTHER FINANCING SOURCES (USES) AND SPECIAL ITEMS Other Operating (2,000) (2,000) (2,000) Total other financing sources and uses and special items (2,000) (2,000) (2,000) Net change in fund balances (4,401) (4,401) 6,830 (11,231) Fund balances beginning 5,668 5,668 11,312 5,644 Fund balances ending 1,267 1,267 18,142 16,875

15 FAIR BOARD FUND Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Variance with Budgeted Amounts Final Budget Over Original Final Actual Amounts (Under) REVENUES Charges for services 16,800 16,800 21,007 4,207 Miscellaneous 1,700 1, (1,408) Charges for service external (100) Total revenues 18,800 18,800 21,499 2,699 EXPENDITURES Current: Culture and recreation 112, , , Total current: 112, , , Total expenditures 112, , , Excess (deficiency) of revenues over expenditures (93,734) (103,529) (100,554) 2,975 OTHER FINANCING SOURCES (USES) AND SPECIAL ITEMS Transfers In 70,000 70,000 70,000 Total other financing sources and uses and special items 70,000 70,000 70,000 Net change in fund balances (23,734) (33,529) (30,554) 2,975 Fund balances beginning 59,051 66,381 66,381 Fund balances ending 35,317 32,852 35,827 2,975

16 CONTINGENCY FUND Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Variance with Budgeted Amounts Final Budget Over Original Final Actual Amounts (Under) REVENUES Total revenues EXPENDITURES Current: General government 500, , (500,000) Total current: 500, , (500,000) Total expenditures 500, , (500,000) Excess (deficiency) of revenues over expenditures (500,250) (500,250) (250) 500,000 Net change in fund balances (500,250) (500,250) (250) 500,000 Fund balances beginning 2,046,927 2,046,927 2,046,927 Fund balances ending 1,546,677 1,546,677 2,046, ,000

17 TV TRANSLATOR FUND Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Variance with Budgeted Amounts Final Budget Over Original Final Actual Amounts (Under) REVENUES Taxes 87,479 87,479 87, Intergovernmental 1,204 1,204 Miscellaneous Total revenues 87,479 87,479 89,040 1,561 EXPENDITURES Current: Public works 93,263 93,263 92,250 (1,013) Total current: 93,263 93,263 92,250 (1,013) Total expenditures 93,263 93,263 92,250 (1,013) Excess (deficiency) of revenues over expenditures (5,784) (5,784) (3,210) 2,574 Net change in fund balances (5,784) (5,784) (3,210) 2,574 Fund balances beginning 19,355 22,148 22,148 Fund balances ending 13,571 16,364 18,938 2,573

18 CONSERVATION TRUST FUND Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Variance with Budgeted Amounts Final Budget Over Original Final Actual Amounts (Under) REVENUES Intergovernmental 600, , ,329 3,329 Investment earnings 33,018 33,018 Total revenues 600, , ,347 36,347 EXPENDITURES Current: Culture and recreation 420, , ,628 (247,089) Intergovernmental 198, , ,866 (12,556) Total current: 619, , ,494 (259,645) Total expenditures 619, , ,494 (259,645) Excess (deficiency) of revenues over expenditures (19,180) (45,139) 250, ,992 OTHER FINANCING SOURCES (USES) AND SPECIAL ITEMS Transfers Out (693,527) (693,527) Total other financing sources and uses and special items (693,527) (693,527) Net change in fund balances (19,180) (738,666) (442,674) 295,992 Fund balances beginning 31,890 1,022,915 1,022,915 Fund balances ending 12, , , ,992

19 CLERK & RECORDER TECHNOLOGY FUND Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Budgeted Amounts Original Final Actual Amounts Variance with Final Budget Over (Under) REVENUES Fee accounts Total revenues 65,000 65,000 65,000 65,000 60,604 60,604 (4,396) (4,396) EXPENDITURES Current: Total current: Total expenditures Excess (deficiency) of revenuesover (under) expenditures 65,000 65,000 60,604 (4,396) Net change in fund balances 65,000 65,000 60,604 (4,396) Fund balances beginning Fund balances ending 58, ,581 84, ,582 84, ,186 ( 4,396)

20 SEPTIC SYSTEM ELIMINATION PROGRAM FUND Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Variance with Budgeted Amounts Final Budget Over Original Final Actual Amounts (Under) REVENUES Total revenues EXPENDITURES Current: Public works 24,000 24,000 8,543 (15,457) Total current: 24,000 24,000 8,543 (15,457) Total expenditures 24,000 24,000 8,543 (15,457) Excess (deficiency) of revenues over expenditures (24,000) (24,000) (8,543) 15,457 Net change in fund balances (24,000) (24,000) (8,543) 15,457 Fund balances beginning 24,330 25,323 25,323 Fund balances ending 330 1,323 16,780 15,457

21 TRANSPORTATION IMPACT FUND Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Variance with Budgeted Amounts Final Budget Over Original Final Actual Amounts (Under) REVENUES Charges for services 850, , ,384 (193,616) Investment earnings 9,494 9,494 Total revenues 850, , ,878 (184,122) EXPENDITURES Public works 150, , (149,374) Total expenditures 150, , (149,374) Excess (deficiency) of revenues over (under) expenditures 700, , ,252 (34,748) OTHER FINANCING SOURCES (USES) AND SPECIAL ITEMS Transfers Out (700,000) (700,000) (656,378) 43,622 Total other financing sources and uses and special items (700,000) (700,000) (656,378) 43,622 Net change in fund balances 8,874 8,874 Fund balances beginning Fund balances ending 8,874 8,874

22 SALES TAX BOND FUND Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Budgeted Amounts Original Final Actual Amounts Variance with Final Budget Over (Under) REVENUES Investment earnings Total revenues EXPENDITURES Current: Miscellaneous 69,852 69, ,852 Total current: 150 (150) Debt service: Principal Retirement 2,000,000 2,000,000 2,390,000 (390,000) Interest 1,169,738 1,169, , ,101 Total debt service: 3,169,738 3,169,738 3,168,638 1,101 Total expenditures 3,169,738 3,169,738 3,168, Excess (deficiency) of revenues over (under) expenditures (3,169,738) (3,169,738) (3,098,936) 68,901 69,852 (150) OTHER FINANCING SOURCES (USES) AND SPECIAL ITEMS Transfers In 3,170,000 3,170,000 3,170,000 Total other financing sources and uses and special items 3,170,000 3,170,000 3,170,000 Net change in fund balances ,064 68,901 Fund balances beginning 541, , ,465 Fund balances ending 541, , ,529 68,901

23 JAIL LEASE PURCHASE FUND Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Variance with Final Budget Actual Amounts Over Original Final (Under) REVENUES Taxes Intergovernmental Investment earnings Total revenues 1,881,764 1,881,764 1,878,488 (3,276) ,374 5,374 1,881,764 1,881,764 1,883,942 2,178 EXPENDITURES Current: Miscellaneous Total current: Debt service: Principal Retirement Interest Total debt service: Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances Fund balances beginning Fund balances ending 7,000 7,000 1,194 (5,806) 7,000 7,000 1,194 (5,806) 1,500,000 1,500,000 1,535,000 (35,000) 356, , ,581 38,000 1,856,581 1,856,581 1,853,581 (3,000) 1,863,581 1,863,581 1,854,775 (8,806) 18,183 18,183 29,167 (6,628) 18,183 18,183 29,167 (6,628) 70,384 91,804 91,803 88, , ,970 10,983

24 NONMAJOR BUSINESSTYPE ACTIVITIES Enterprise (businesstype) funds are used to account for operations that are financed and operated in a manner similar to private business enterpriseswhere the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or where the governing body has decided that periodic determination of net income is appropriate for accountability purposes. Gateway Sewer accounts for the operations of the sewer treatment facility located in the southwest area of Mesa County. The intent of the fund is to recover operating costs through user charges. Mack Sewer accounts for the operations of the sewer treatment facility located in the Mack area of Mesa County. The intent of the fund is to recover operating costs through user changes.

25 Combining Statement of Net Assets Non major Enterprise Funds December 31, 2005 ASSETS GATEWAY MACK TOTAL Current assets: Cash, cash equivalents, Invest 27, , ,444 Accounts receivables 648 8,625 9,273 Total Current assets: 28, , ,717 Noncurrent assets: Capital Assets 451, ,650 Total Noncurrent assets: 451, ,650 LIABILITIES Total assets 28, , ,367 Accounts payable 29,699 1,815 31,514 Due to other 50,000 50,000 Deferred revenue Total Current 79,699 2,745 82,444 Total li biliti liabilities 79,699 2,745 82,444 NET ASSETS Unrestricted (51,210) 628, ,923 Total net assets (51,210) 628, ,923

26 Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets Proprietary Funds GATEWAY MACK Total Proprietary Funds Operating revenues: Charges for services 2,678 2,678 Miscellaneous (165) (165) Charges for service external 31,186 31,186 Total Operating 2,678 31,021 33,699 Revenues Operating expenses: Personnel Services 11,338 13,304 24,642 Supplies 19,329 11,090 30,419 Purchased Services 52,971 41,187 94,158 Insurance and Support 3,501 3,501 Total operating expenses 83,638 69, ,720 Operating Income (loss) (80,960) (38,061) (119,021) Nonoperating revenues (expenses): Investment earnings 2,973 2,973 Capital contribution 663, ,221 Total non operating revenue (expenses) 666, ,194 Income (loss) before contributions and transfers (80,960) 628, ,173 Change in net assets (80,960) 628, ,173 Total net assets beginning 29,750 29,750 Total net assets ending ( 51,210) 628, ,923

27 Statement of Cash Flows Non Major BusinessType Funds Gateway Mack TOTAL CASH FLOWS FROM OPERATING ACTIVITIES Cash receipts from customer Other Payments Payments to employees Payments to Interfund Payments to suppliers Net cash provided by operating activities 2,030 (11,338) (7,629) (16,937) 22, (13,304) (3,501) (46,478) (39,957) 24, (24,642) (3,501) (54,107) (56,894) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Capital contributions Gain (loss) from disposition of capital assets Purchases of capital assets (34,971) 211,571 (3,984) 211,571 (38,955) Net cash (used) by capital and related financing activities (34,971) 207, ,616 CASH FLOWS FROM INVESTING ACTIVITIES Interest and dividends received Net cash provided by investing activities 2,973 2,973 2,973 2,973 Net Increase (decrease) in cash and cash equivalents (51,908) 170, ,695 Balances beginning of year 79,750 Balances end of the year 27, ,603 79, ,445 Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) (16,937) (39,957) (56,894) Adjustments to reconcile operating income to net cash provided (used) by operating Depreciation Changes in assets and Liabilities: Increase in Accounts Payable Other Increase in Accounts Payable Supplier 29,699 Increase in Compensated Absences 0 (Increase) decrease in Customer Receivables (648) (Increase) decrease in Interfund receipts Decrease in inventory Increase (decrease) in Salaries & Benefits Payable Net Cash provided (used) by operating activities 12, ,815 (8,625) (45,837) ,514 0 (9,273) (33,723) The notes to the financial statements are an integral part of this statement

28 Internal Service Funds Internal service funds are used to account for the financing of goods and services provided by one department or agency to other departments or agencies of the government and to other government units, on a cost reimbursement basis. Internal Services fund accounts for telephone charges, mail usage, and supply purchases from inventory. Vehicle Maintenance fund accounts for repair and maintenance of fleet vehicles and heavy equipment, included purchases of fuel. Costs are allocated based on actual usage of vehicles and equipment. Insurance fund accounts for insurance costs provided to the County. This fund also accounts for the employee benefit premiums provided and the costs of administration of the selfinsured employee dental plan. Rural Community Service fund accounts for shared costs associated with monitoring, treating, and maintaining sewer treatment facilities. These costs are charged back to the individual special districts based upon percentage of time and/or of actual supplies used. This fund was established in order to provide greater purchasing power for likekind items.

29 Combining Statement of Net Assets Internal Service Funds December 31, 2005 Internal Services Insurance Fund Rural Community Vehicle Total Internal Services Maintenance Services Funds ASSETS Current assets: Cash, cash equivalents, Invest 452,279 1,546, , ,076 3,553,601 Accounts receivables 12,602 1,839 35,528 49,969 Due from other funds 10,366 2,334 12,700 Inventories 3,012 76,112 79,124 Deposits 20, , ,000 Due from other governments 2,827 50,000 1,814 54,640 Total Current assets: 501,086 1,693, , ,864 3,915,035 Noncurrent assets: Capital Assets 170,300 1,568,477 1,738,777 Total Noncurrent assets: 170,300 1,568,477 1,738,777 Total assets 671,386 1,693, ,399 2,509,341 5,653,812 LIABILITIES Current liabilities: Accounts payable 45, ,109 97, ,141 Accrued wages 6,178 4,037 50,085 60,300 Total Current liabilities: 45, ,287 4, ,574 1,014,441 Noncurrent Liabilities Future compensated absences 10,760 80,771 91,531 Total Non current liabilities: 10,760 80,771 91,531 Total liabilities 45, ,047 4, ,345 1,105,972 NET ASSETS Invested in capital assets, net of related 170,300 1,568,477 1,738,777 Restricted for Workmen's Comp 729, ,000 Unrestricted 455, , , ,520 2,080,063 Total net assets 625, , ,362 2,280,997 4,547,840 Unallocated Net Assets

30 Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets Internal Service Funds INTERNAL SERVICES INSURANCE FUND VEHICLE MAINTENANCE FUND RURAL COMMUNITY SERVICES Total Internal Service Funds Operating Intergovernmental Miscellaneous Charges for service external Charges for service internal Total Operating Revenues Operating Personnel Services Supplies Purchased Services Travel and Subsistence Fixed Charges Other Operating Insurance Claims/Deductions Depreciation Insurance and Support Total operating expenses Operating Income (loss) Nonoperating revenues (expenses): 22,464 64, , ,343, ,373 73, ,397 1,976 Gain or Loss on disposition of Investment earnings Total non operating revenue (expenses) Income (loss) before contributions and transfers 1,976 Transfers In Transfers Out Change in net assets Total net assets beginning Total net assets ending 4,366,281 3,981, ,048 29, , ,364 5,982 63, ,694 (300,000) (298,024) 923, , ,013 5,345,535 (979,255) (979,255) (200,000) (1,179,255) 2,044, , ,700 2,009,401 50,000 47,913 8,000 50,000 22, ,679 7,285,523 2,438,163 97,913 7,851, ,050 1,111,113 78,384 2,891 61, ,542 6, ,846 32,606 2,528,669 (90,506) 19,331 28,751 48,083 49,830 45,528 2,637 45,528 2,637 (44,979) 52,467 (36,979) 52,467 2,317, ,895 2,280, ,362 4,682,323 1,241,701 1,064,932 8,873 61, , , , ,619 8,869,684 (1,017,955) 45,528 2,637 48,164 (969,790) 8,000 (500,000) (1,461,790) 6,009,631 4,547,840

31 INTERNAL SERVICES MESA COUNTY Statement of Cash Flows Internal Service Funds INSURANCE VEHICLE MAINTENANCE RURAL COMMUNITY SERVICES TOTAL CASH FLOWS FROM OPERATING ACTIVITIES Cash From interfund Cash Other Cash receipts from customer Payments to employees Payments to interfund Payments to suppliers Net cash provided by operating activities 883,311 66,593 (865,486) 84,418 4,270, ,834 (145,624) (111,510) (5,056,469) (916,380) 2,007,369 47, ,871 (658,701) (99,396) (1,161,148) 50,000 (15,295) (28,751) 508,995 53,867 7,208, , ,840 (785,506) (99,396) (7,111,854) (269,100) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Transfers from other funds 8,000 8,000 Transfers to other funds Net cash (used) by Noncapital financing (300,000) (300,000) (200,000) (200,000) (500,000) 8,000 (492,000) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Proceeds (loss) from disposition of capital assets Other cash capital financing 23,764 (85,701) (628,702) (85,701) (604,938) Net cash (used) by capital and related financing activities 23,764 (714,403) (690,639) CASH FLOWS FROM INVESTING ACTIVITIES Interest and dividends Net cash provided by investing activities 2,637 2,637 2,637 2,637 Net Increase (decrease) in cash and cash equivalents (191,818) (1,116,380) (197,408) 56,504 (1,449,102) Balances beginning of year 644,097 2,663,227 1,022, ,895 5,002,703 Balances end of the year 452,279 1,546, , ,399 3,553,601 Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) 7,506 (979,255) 45,036 49,830 (876,883) Adjustments to reconcile operating income to net cash provided (used) by operating activities: Depreciation 73,149 Changes in assets and Liabilities: Increase in Accounts 3,116 Payable Supplier Increase in Compensated absences (Increase) decrease in 1,625 Customer Receivables (Increase) decrease in (1,095) Interfund receipts Decrease in Inventory 117 Increase (decrease) in Salaries & Benefits Payable Net Cash provided by operating activities 84, ,067 4,122 (145,636) 30,954 (2,632) ( 916,380) 419,846 29,096 8,925 (7,892) (2,032) 2,592 13, ,995 4,037 53,867 ( 492, ,279 13,047 (151,903) 27,827 2,709 14, ,100)

32 Fiduciary Funds Fiduciary funds are used for assets held by Mesa County in a trustee capacity or as an agent for individuals, private organizations, other governments and/or other funds. These funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations. Law Enforcement Forfeiture fund accounts for monies held by seizing law enforcement agencies in Mesa County. The fund is administered by the District Attorney and Sheriff s Offices. Forfeitures are allocated to local agencies for drug enforcement programs, equipment and training. Treasurer s Office Clearing Account fund account for all monies collected (principally tax collections) by the Mesa County Treasurer for various local government entities within the County. Criminal Justice Services (CJS) Client accounts accounts for the monies held on behalf of clients (inmates) while they are serving their sentences. Sheriff (SO) Client accounts accounts for the monies held on behalf of clients (inmates) while serving their sentence. School District 50 and School District 51 Land Dedication funds account for development fees collected and disbursed to the respective School Districts for the acquisition of real property needed for the expansion of school sites and facilities due to development.

33 Mesa County, Colorado AGENCY FUNDS COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES Year ended December 31, 2005 Balance January 1, 2005 Additions Deductions Balance December 31, 2005 Law Enforcement Forfeiture Fund Assets Other cash items 394, , , ,131 Liabilities Deposits held for others 394, , , ,131 Treasurer's Office Clearing Account Assets Equity in pooled cash and investments 3,083, ,719, ,584,919 3,217,886 Liabilities Due to other governments Due to other taxing districts Due to school districts Due to municipalities Suspense and clearing accounts 14, ,007 3,822,215 (739) 132,063 3,069, ,010, ,420 3,822, , ,881,960 19,999 3,197,888 Total liabilities 3,083, ,719, ,584,919 3,217,886 CJSD Client Accounts Assets Other cash items 305,179 2,465,284 2,456, ,354 Liabilities Deposits held for others 305,179 2,465,284 2,456, ,354 SO Client Accounts Assets Other cash itemsregular account Liabilities Deposits held for others 29, ,418 29, ,418 29, ,418 29, , , , , , , , , ,690 (Continued) Mesa County, Colorado

34 AGENCY FUNDS COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES Year ended December 31, 2005 Balance January 1, 2005 Dist. 51 School Land Dedication Fund Assets Accounts Receivable 1,168 Equity in pooled cash and investments 47,356 48,524 Additions ,471 90,055 Deductions 1,168 90,846 92,014 Balance December 31, ,981 46,565 Equity and Liabilities Due to other governments 48,524 48,524 88,303 88,303 90,262 90,262 46,565 46,565 Dist. 50 School Land Dedication Fund Assets Equity in pooled cash and investments 1, ,441 Liabilities Due to other governments 1, ,441 Total All Agency Funds Assets Equity in pooled cash and investments 3,132,142 Accounts Receivable 1,168 Other cash items 729, ,808, ,913, ,675,768 1,168 3,270,615 3,265, ,372,176 Total assets 3,862, ,722, ,947,550 4,638,069 Liabilities Due to other governments Deposits held for others 3,133, , ,807,766 3,913, ,675,184 3,270,615 3,265,893 1,372,176 Total liabilities 3,862, ,721, ,945,798 4,638,069

35 2005 HIGHWAY USERS TAX FUND REPORT

36 Financial Planning 02/01 The public report burden for this information collection is estimated to average 380 hours annually. Form # City or County: Mesa County LOCAL HIGHWAY FINANCE REPORT YEAR ENDING : December 2005 This Information From The Records Of County of MESA: Prepared By: Phone: Judy Kennedy (970) I. DISPOSITION OF HIGHWAYUSER REVENUES AVAILABLE FOR LOCAL GOVERNMENT EXPENDITURE ITEM 1. Total receipts available 2. Minus amount used for collection expenses 3. Minus amount used for nonhighway purposes 4. Minus amount used for mass transit 5. Remainder used for highway purposes A. Local MotorFuel Taxes B. Local MotorVehicle Taxes C. Receipts from State Highway User Taxes D. Receipts from Federal Highway Administration II. RECEIPTS FOR ROAD AND STREET PURPOSES III. DISBURSEMENTS FOR ROAD AND STREET PURPOSES ITEM AMOUNT ITEM AMOUNT A. Receipts from local sources: A. Local highway disbursements: 1. Local highwayuser taxes 1. Capital outlay (from page 2) 13,472,599 a. Motor Fuel (from Item I.A.5.) 2. Maintenance: 6,384,321 b. Motor Vehicle (from Item I.B.5.) 3. Road and street services: c. Total (a.+b.) a. Traffic control operations 648, General fund appropriations b. Snow and ice removal 0 3. Other local imposts (from page 2) 535,930 c. Other 188, Miscellaneous local receipts (from page 2) 14,017,928 d. Total (a. through c.) 836, Transfers from toll facilities 4. General administration & miscellaneous 1,015, Proceeds of sale of bonds and notes: 5. Highway law enforcement and safety 0 a. Bonds Original Issues 6. Total (1 through 5) 21,709,353 b. Bonds Refunding Issues B. Debt service on local obligations: c. Notes 1. Bonds: d. Total (a. + b. + c.) 0 a. Interest 0 7. Total (1 through 6) 14,553,858 b. Redemption 0 B. Private Contributions c. Total (a. + b.) 0 C. Receipts from State government 2. Notes: (from page 2) 6,130,618 a. Interest 0 D. Receipts from Federal Government b. Redemption 0 (from page 2) E. Total receipts (A.7 + B + C + D) 466,744 21,151,219 c. Total (a. + b.) 3. Total (1.c + 2.c) 0 0 C. Payments to State for highways 0 D. Payments to toll facilities E. Total disbursements (A.6 + B.3 + C + D) 0 21,709,353 IV. LOCAL HIGHWAY DEBT STATUS (Show all entries at par) Opening Debt Amount Issued Redemptions Closing Debt A. Bonds (Total) 0 1. Bonds (Refunding Portion) B. Notes (Total) 0 V. LOCAL ROAD AND STREET FUND BALANCE Notes and Comments: A. Beginning Balance B. Total Receipts C. Total Disbursements D. Ending Balance E. Reconciliation 3,985,065 21,151,219 21,709,353 3,426,932 0 Mesa County has an agreement with the City of Grand Junction for staff activities related to the joint Persigo Waste Treatment plant. All revenues and expenditures related to this activity have been removed for purposes of this report. FORM FHWA536 (Rev. 105) PREVIOUS EDITIONS OBSOLETE (Next Page) 1 HUTF05_amended.xls

37 LOCAL HIGHWAY FINANCE REPORT STATE: Colorado YEAR ENDING (mm/yy): December 2005 II. RECEIPTS FOR ROAD AND STREET PURPOSES DETAIL ITEM AMOUNT ITEM AMOUNT A.3. Other local imposts: A.4. Miscellaneous local receipts: a. Property Taxes and Assessments 457,923 a. Interest on investments 0 b. Other local imposts: b. Traffic Fines & Penalities 0 1. Sales Taxes c. Parking Garage Fees 0 2. Infrastructure & Impact Fees d. Parking Meter Fees 0 3. Liens e. Sale of Surplus Property 3, Licenses f. Charges for Services 28, Specific Ownership &/or Other 78,007 g. Other Misc. Receipts/Transfers In from Capita 13,891, Total (1. through 5.) 78,007 h. OtherBusiness Permits 94,170 c. Total (a. + b.) 535,930 i. Total (a. through h.) 14,017,928 (Carry forward to page 1) (Carry forward to page 1) ITEM AMOUNT ITEM AMOUNT C. Receipts from State Government D. Receipts from Federal Government 1. Highwayuser taxes 5,784, FHWA (from Item I.D.5.) 2. State general funds 2. Other Federal agencies: 3. Other State funds: a. Forest Service 222,387 a. State bond proceeds b. FEMA b. Project Match c. HUD c. Motor Vehicle Registrations 341,176 d. Federal Transit Admin d. Other Weed Spraying Contract 4,933 e. U.S. Corps of Engineers e. Other PILT payment 20 f. Other Federal 244,357 f. Total (a. through e.) 346,128 g. Total (a. through f.) 466, Total ( f) 6,130, Total ( g) (Carry forward to page 1) III. DISBURSEMENTS FOR ROAD AND STREET PURPOSES DETAIL ON NATIONAL HIGHWAY SYSTEM (a) OFF NATIONAL HIGHWAY SYSTEM (b) TOTAL (c) A.1. Capital outlay: a. RightOfWay Costs 536, ,843 b. Engineering Costs 646, ,952 c. Construction: (1). New Facilities 8,138,568 8,138,568 (2). Capacity Improvements 3,966,001 3,966,001 (3). System Preservation 116, ,715 (4). System Enhancement & Operation 67,519 67,519 (5). Total Construction (1) + (2) + (3) + (4) 0 12,288,804 12,288,804 d. Total Capital Outlay (Lines 1.a. + 1.b. + 1.c.5) 0 13,472,599 13,472,599 (Carry forward to page 1) Notes and Comments: FORM FHWA536 (Rev.105) PREVIOUS EDITIONS OBSOLETE 2

38 Capital Assets Used in the Operation of Government Funds

39 , COLORADO SCHEDULE OF CAPITAL ASSETS BY SOURCE December 31, 2005 Capital Assets Land 7,746,655 Buildings 56,592,125 Improvements 12,522,992 Construction in Progress 20,493,048 Equipment 22,516,568 Infrastructure Roads (all classes) 231,274,364 Bridges 47,966,934 Traffic Signals 875,000 Other (curb, gutter, sidewalks,culverts) 16,144, ,132,085 Investment in Capital Assets From General Fund 379,809,129 From Special Revenue Fund 26,168,175 From Capital Projects Fund 8,421,804 From State of Colorado 206,544 From Federal Grants 421,684 From Local Contributions 1,104, ,132,085 This schedule presents only the capital asset balances related to governmental funds. Accordingly, the capital assets reported in proprietary and fiduciary funds are excluded from the amounts above. Generally, the capital assets of internal service funds are included as governmental activities in the statement of net assets.

40 CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS SCHEDULE BY FUNCTION AND ACTIVITY 12/31/2005 FUNCTION LAND BUILDINGS IMPROVEMENTS EQUIPMENT CONSTRUCTION IN PROGRESS INFRA STRUCTURE TOTAL General 459,345 2,816,122 8,710,576 7,740,115 19,726,158 Public Safety 2,899,250 42,916,478 1,697,292 3,225,392 50,738,412 Health and Human Services 1,890,123 8,386, ,340 2,632,179 7,930 13,094,401 Culture and Recreation Public Works 1,681, , ,573 1,640, ,173 1,116, ,424 8,192,459 1,828,873 (2) 18,656,248 (1) 296,260,696 5,890, ,682,380 Total Capital Assets 7,746,655 56,592,125 12,522,992 22,516,568 20,493, ,260, ,132,085 (1) N/S Corridor (2) Long Park excludes donated land This schedule presents only the capital asset balances related to governmental funds. Accordingly, the capital assets reported in proprietary and fiduciary funds are excluded from the amounts above. G enerally, the capital assets of internal service funds are included as governmental activities in the statement of net assets.

41 CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENTAL FUNDS SCHEDULE OF CHANGES BY FUNCTION AND ACTIVITY FOR THE FISCAL YEAR ENDED 12/31/2005 CAPITAL CAPITAL ASSETS ASSETS FUNCTION AND ACTIVITY 01/01/2005 Additions Deletions 12/31/2005 General 18,553,561 1,777,659 (605,062) 19,726,158 Public Safety 50,669, ,901 (223,383) 50,738,412 Health & Human Services 12,720, ,111 (95,159) 13,094,401 Culture and Recreation 4,544,750 1,960,012 b.) (614,025) 5,890,736 Public Works (incl Infrastructure 315,916,924 11,818,956 a.) (1,053,500) 326,682,380 Total Capital Assets Allocated to Functions 402,405,579 16,317,639 (2,591,130) 416,132,085 a.) 29 Road b.) Longs Park Fairgrounds Upgrades This schedule presents only the capital asset balances related to governmental funds. Accordingly, the capital assets reported in proprietary and fiduciary funds are excluded from the amounts above. Generally, the capital assets of internal service funds are included as governmental activities in the statement of net assets.