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FY2011 CAFR - Fairfax County Government

FY2011 CAFR - Fairfax County Government

tA b l e o F Co n t e n

tA b l e o F Co n t e n t s Exhibit pA g e Capital Projects Funds F Combining Balance Sheet – Capital Projects Funds ................................................... 168 F-1 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Capital Projects Funds .............................................................................. 172 Internal Service Funds G Combining Statement of Net Assets – Internal Service Funds ................................... 178 G-1 Combining Statement of Revenues, Expenses, and Changes in Net Assets – Internal Service Funds ........................................................................... 180 G-2 Combining Statement of Cash Flows – Internal Service Funds ................................. 182 Fiduciary Funds H Combining Statement of Plan Net Assets – Trust Funds ............................................ 186 H-1 Combining Statement of Changes in Plan Net Assets – Trust Funds ......................... 188 H-2 Combining Statement of Fiduciary Assets and Liabilities – Agency Funds ............... 190 H-3 Combining Statement of Changes in Assets and Liabilities – Agency Funds ............ 192 Capital Assets I Schedule by Source – Capital Assets Used in Operation of Governmental Funds ..... 196 I-1 Schedule by Function and Activity – Capital Assets Used in Operation of Governmental Funds ................................................................................................... 198 I-2 Schedule of Changes by Function and Activity – Capital Assets Used in Operation of Governmental Funds ............................................................................. 200 Component Units Fairfax County Public Schools: J Balance Sheet with Reconciliation – Governmental Funds ........................................ 204 J-1 Statement of Revenues, Expenditures, and Changes in Fund Balances with Reconciliation – Governmental Funds ........................................................................ 206 J-2 Budgetary Comparison Schedule – General Fund (Budget Basis) ............................. 209 Budgetary Comparison Schedules – Special Revenue Funds (Budget Basis): j-3a Food and Nutrition Services Fund .............................................................................. 210 j-3b Grants and Self-Supporting Programs Fund ............................................................... 211 j-3c Adult and Community Education Fund ...................................................................... 212 J-4 Combining Statement of Net Assets – Internal Service Funds ................................... 213 J-5 Combining Statement of Revenues, Expenses, and Changes in Net Assets – Internal Service Funds ................................................................................................ 214 J-6 Combining Statement of Cash Flows – Internal Service Funds ................................. 215 J-7 Statement of Fiduciary Net Assets .............................................................................. 216 J-8 Statement of Changes in Plan Net Assets – Trust Funds ............................................ 217 J-9 Statement of Changes in Assets and Liabilities – Agency Fund ................................. 218 Fairfax County Redevelopment and Housing Authority: K Statement of Net Assets .............................................................................................. 220 K-1 Statement of Revenues, Expenses, and Changes in Net Assets .................................. 221 K-2 Statement of Cash Flows............................................................................................. 222 V

tA b l e o F Co n t e n t s VI Exhibit pA g e Fairfax County Park Authority: L Balance Sheet with Reconciliation ............................................................................. 224 L-1 Statement of Revenues, Expenditures, and Changes in Fund Balances with Reconciliation ............................................................................................................. 226 Budgetary Comparison Schedules (Budget Basis): l-2a General Fund (Financed by County General Fund) .................................................... 229 l-2b Park Revenue Fund ..................................................................................................... 230 Fairfax County Economic Development Authority: M Balance Sheet with Reconciliation ............................................................................. 232 M-1 Statement of Revenues, Expenditures, and Changes in Fund Balance with Reconciliation ............................................................................................................. 233 M-2 Budgetary Comparison Schedule – General Fund (Financed by County General Fund) (Budget Basis)..................................................................................... 234 st A t i s t i C A l se C t i o n (u n a u d i t e d) Table Financial Trends Information 1.1 Net Assets by Component, Last Ten Fiscal Years ....................................................... 236 1.2 Changes in Net Assets, Last Ten Fiscal Years ............................................................. 238 1.3 Fund Balances, Governmental Funds, Last Ten Fiscal Years ..................................... 242 1.4 Changes in Fund Balances, Governmental Funds, Last Ten Fiscal Years .................. 244 Revenue Capacity Information 2.1 Assessed Value and Actual Value of Taxable Real Property, Last Ten Fiscal Years ................................................................................................... 246 2.2 Direct and Overlapping Real Property Tax Rates, Last Ten Fiscal Years ................... 247 2.3 Principal Real Property Taxpayers, Current Year and Nine Years Ago ...................... 248 2.4 Real Property Tax Levies and Collections, Last Ten Fiscal Years .............................. 248 Debt Capacity Information 3.1 Ratios of Outstanding Debt by Type, Last Ten Fiscal Years ....................................... 250 3.2 Ratios of General Bonded Debt Outstanding, Last Ten Fiscal Years .......................... 252 3.3 Direct and Overlapping Governmental Activities Debt, As of June 30, 2011 ............ 253 3.4 Self-Imposed Debt Margin Information, Last Ten Fiscal Years ................................. 254 3.5 Pledged Revenue Coverage for the Integrated Sewer System, Last Ten Fiscal Years ................................................................................................... 256 Demographic and Economic Information 4.1 Demographic and Economic Statistics, Last Ten Calendar Years .............................. 257 4.2 Principal Employers, Current Year and Nine Years Ago ............................................ 258 Operating Information 5.1 Full-time Equivalent County Government Employees by Function, Last Ten Fiscal Years ................................................................................................... 260 5.2 Operating Indicators by Function, Last Ten Fiscal Years ........................................... 262 5.3 Capital Asset Statistics by Function, Last Ten Fiscal Years ........................................ 266 Co u n t y o F FA i r F A x, virginiA Co m p r e h e n s i v e An n u A l Fi n A n C i A l re p o r t

  • Page 2 and 3: Co m p r e h e n s i v e An n u A l
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    co u n t y o F Fa i R F a x, ViRgin

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    A. Bu d g e t a R y da t a Fi n a n

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    B. pe n S i o n tR e n d da t a Fi

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    Other Supplementary Information T h

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    St a t i S t i c a l Se c t i o n (

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    2006 2005 2004 2003 2002 1,075,520,

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    St a t i S t i c a l Se c t i o n (

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    (6) (7) (8) (9) 2006 2005 2004 2003

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    2006 2005 2004 2003 2002 34,665,914

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    2006 2005 2004 2003 2002 2,591,610,

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    co u n t y o f fa i r f a x, Va TAB

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    t should not exceed t exceed ten pe

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    Fiscal Year 2006 2005 2004 2003 200

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    Fairfax County Government Center 12

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