2010 Component Unit Financial Statements - Regional ...

REGIONAL TRANSPORTATION COMMISSION OF SOUTHERN NEVADA
JUNE 30, 2010
Table of Contents
Page No.
Officials 1
Financial Section:
Independent Auditors’ Report on Financial Statements and
Supplementary Information 2
Management’s Discussion and Analysis 3 - 10
Basic Financial Statements:
Government-Wide Financial Statements:
Statement of Net Assets 11
Statement of Activities 12
Fund Financial Statements:
Governmental Funds – Balance Sheet 13
Reconciliation of the Balance Sheet to the Statement of Net Assets 14
Governmental Funds – Statement of Revenues, Expenditures and
Changes in Fund Balance 15
Reconciliation of the Statement of Revenues, Expenditures and
Changes in Fund Balance to the Statement of Activities 16
Proprietary Fund – Statement of Net Assets 17
Proprietary Fund – Statement of Revenues, Expenses and
Changes in Net Assets 18
Proprietary Fund – Statement of Cash Flows 19
Notes to Financial Statements 20 - 48
Required Supplementary Information:
Schedule of Funding Progress, Other Postemployment Benefits 49
Schedule of Revenues, Expenditures and Changes in Fund Balances –
Budget and Actual:
Regional Transportation General Fund 50
Regional Transportation Fund 51
Notes to Required Supplementary Information 52 - 53