WAUKESHA COUNTY Waukesha, Wisconsin

More documents

Recommendations

Info

WAUKESHA COUNTY, WISCONSINMANAGEMENT’S DISCUSSION AND ANALYSIS (unaudited)December 31, 2010$4,000Business-type Activities Expenses2010(in thousands of dollars)$3,000$2,000$1,000$-Radio Services Golf Courses Ice Arenas MaterialsRecovery FacilityAirportExpensesProgram RevenuesFINANCIAL ANALYSIS OF THE COUNTY’S FUNDSAs noted earlier, the County uses fund accounting to ensure and demonstrate compliance with finance-relatedlegal requirements.Governmental Funds. The focus of the County’s governmental funds is to provide information on near-terminflows, outflows, and balances of spendable resources. Such information is useful in assessing the County’sfinancing requirements. In particular, unreserved fund balance may serve as a useful measure of a government’snet resources available for spending at the end of the fiscal year.At the end of the current fiscal year, Waukesha County’s governmental funds reported combined fund balances of$111.5 million, an increase of $5.2 million in comparison with the prior year. Approximately $43.3 million or 39%of the combined fund balance is reserved. This amount is not available for new spending because it has alreadybeen committed 1) for long term receivables/advances ($2.6 million); 2) for delinquent property taxes ($11.0million); 3) to pay debt service ($4.2 million); 4) for capital projects ($18.7 million); 5) for park purposes ($6.2million) and 6) for other purposes ($0.5 million).The remaining $68.2 of fund balance is unreserved, meaning it is available for spending at the government’sdiscretion. Of this amount, $31.0 million is designated at year-end for specific types of activities, including $13.9million for capital projects, $12.6 million for open purchases orders or other commitments in the future year’sbudget, $0.5 million for sick leave payout, and $4.0 million for an interfund loan repayment.Reserved, designated, and undesignated amounts by fund are shown on the following page.25
WAUKESHA COUNTY, WISCONSINMANAGEMENT’S DISCUSSION AND ANALYSIS (unaudited)December 31, 2010Waukesha CountyChanges in Fund Balance(in $000's)2010 2009 ChangeReserved:General $ 13,611 $ 13,427 $ 184Human Services 1 1 -Non-Major Special Revenue 6,708 6,536 172Debt Service 4,248 4,060 188Capital Projects 18,713 21,576 (2,863)Subtotal Reserved $ 43,281 $ 45,600 $ (2,319)Designated:General $ 14,465 $ 13,186 $ 1,279Human Services 834 151 683Non-Major Special Revenue 1,796 3,381 (1,585)Debt Service - - -Capital Projects 13,871 10,295 3,576Subtotal Designated $ 30,966 $ 27,013 $ 3,953Undesignated:General $ 29,702 $ 28,472 $ 1,230Human Services 3,841 2,084 1,757Non-Major Special Revenue 3,691 3,127 564Debt Service - - -Capital Projects - - -Subtotal Undesignated $ 37,234 $ 33,683 $ 3,551TotalGeneral $ 57,778 $ 55,085 $ 2,693Human Services 4,676 2,236 2,440Non-Major Special Revenue 12,195 13,044 (849)Debt Service 4,248 4,060 188Capital Projects 32,584 31,871 713Total Fund Balance $ 111,481 $ 106,296 $ 5,18526
Page 1 and 2: WAUKESHA COUNTYCOMPREHENSIVE ANNUAL
Page 3 and 4: COMPREHENSIVE ANNUAL FINANCIAL REPO
Page 5 and 6: WAUKESHA COUNTY WISCONSINCOMPREHENS
Page 7 and 8: Daniel P. VrakasCounty ExecutiveJun
Page 9 and 10: WAUKESHA COUNTY, WISCONSINEqualized
Page 11 and 12: Residential property accounts for o
Page 13 and 14: The County’s tax levy rate, which
Page 15: udget controls are maintained at th
Page 19 and 20: WAUKESHA COUNTYDepartment HeadsAdmi
Page 21: JUDICIARY AND LAW ENFORCEMENT COMMI
Page 24 and 25: To the Honorable Board of County Su
Page 27 and 28: WAUKESHA COUNTY, WISCONSINMANAGEMEN
Page 33: WAUKESHA COUNTY, WISCONSINMANAGEMEN
Page 39: GOVERNMENT-WIDE STATEMENTS
Page 42 and 43: WAUKESHA COUNTY, WISCONSINSTATEMENT
Page 45 and 46: WAUKESHA COUNTY, WISCONSINBALANCE S
Page 49: MAJOR PROPRIETARY FUNDSAIRPORT OPER
Page 59 and 60: WAUKESHA COUNTY, WISCONSININDEX TO
Page 61 and 62: WAUKESHA COUNTY, WISCONSINNOTES TO
Page 77 and 78: NOTE 4 - DEPOSITS AND INVESTMENTS (
Page 79 and 80: NOTE 4 - DEPOSITS AND INVESTMENTS (
Page 85 and 86:
WAUKESHA COUNTY, WISCONSINNOTES TO
Page 87 and 88:
Page 89 and 90:
NOTE 11- LEASE DISCLOSURES (CONT’
Page 91 and 92:
NOTE 13- COMPONENT UNIT (CONT’D)W
Page 93 and 94:
NOTE 13- COMPONENT UNIT (CONT’D)W
Page 95 and 96:
NOTE 13- COMPONENT UNIT (CONT’D)N
Page 97 and 98:
NOTE 15- RISK MANAGEMENT/SELF INSUR
Page 99 and 100:
Page 101:
REQUIRED SUPPLEMENTARY INFORMATION
Page 104 and 105:
WAUKESHA COUNTY, WISCONSINSCHEDULE
Page 106 and 107:
Page 108 and 109:
Page 110 and 111:
Page 113 and 114:
WAUKESHA COUNTY, WISCONSINCOMBINING
Page 115:
NON-MAJOR SPECIAL REVENUE FUNDSSpec
Page 118 and 119:
Page 120 and 121:
Page 122 and 123:
Page 124 and 125:
Page 126 and 127:
Page 128 and 129:
Page 130 and 131:
Page 132 and 133:
Page 134 and 135:
THIS PAGE LEFT BLANK
Page 137 and 138:
Page 139 and 140:
NON-MAJOR CAPITAL PROJECTS FUNDSCap
Page 141 and 142:
Page 143 and 144:
Page 145 and 146:
Page 147 and 148:
Page 149 and 150:
Page 151 and 152:
Page 153 and 154:
Page 155 and 156:
Page 157:
NON-MAJOR ENTERPRISE FUNDSEnterpris
Page 160 and 161:
Page 162 and 163:
Page 165 and 166:
Page 167 and 168:
Page 169 and 170:
Page 171:
NON-MAJOR FIDUCIARY FUNDSAGENCY FUN
Page 174 and 175:
Page 176 and 177:
Page 178 and 179:
Page 181 and 182:
Page 183 and 184:
Page 185 and 186:
Page 187:
CAPITAL ASSETS USED IN THE OPERATIO
Page 190 and 191:
WAUKESHA COUNTY, WISCONSINCAPITAL A
Page 192 and 193:
WAUKESHA COUNTY, WISCONSINACCUMULAT
Page 195 and 196:
Page 197 and 198:
WAUKESHA COUNTY, WISCONSINTABLE 1NE
Page 199 and 200:
WAUKESHA COUNTY, WISCONSINTABLE 2CH
Page 201 and 202:
Page 203 and 204:
Page 205 and 206:
Page 207 and 208:
WAUKESHA COUNTY, WISCONSINTABLE 6DI
Page 209 and 210:
WAUKESHA COUNTY, WISCONSINTABLE 8PR
Page 211 and 212:
Page 213 and 214:
WAUKESHA COUNTY, WISCONSINTABLE 10L
Page 215 and 216:
WAUKESHA COUNTY, WISCONSINTABLE 11C
Page 217 and 218:
WAUKESHA COUNTY, WISCONSINTABLE 13T
Page 219 and 220:
WAUKESHA COUNTY, WISCONSINTABLE 14F
Page 221 and 222:
WAUKESHA COUNTY, WISCONSINTABLE 15M
Page 223 and 224:
WAUKESHA COUNTY, WISCONSINTABLE 16C
show all

WAUKESHA COUNTY Waukesha, Wisconsin

Create successful ePaper yourself

Delete template?

Save as template?