WAUKESHA COUNTY Waukesha, Wisconsin

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WAUKESHA COUNTY, WISCONSINNOTES TO FINANCIAL STATEMENTSDecember 31, 2010NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT’D)Business-type activities are financed in whole or in part by fees charged to external parties for goods orservices. Likewise, the primary government is reported separately from certain legally separatecomponent units for which the primary government is financially accountable.The statement of activities demonstrates the degree to which the direct expenses of a given function orsegment are offset by program revenues. Direct expenses are those that are clearly identifiable with aspecific function or segment. The County does not allocate indirect expenses to functions in thestatement of activities. Program revenues include 1) charges to customers or applicants who purchase,use or directly benefit from goods, services, or privileges provided by a given function or segment, and 2)grants and contributions that are restricted to meeting the operational or capital requirements of aparticular function or segment. Taxes and other items not included among program revenues are reportedas general revenues. Internally dedicated resources are reported as general revenues rather than asprogram revenues.Fund Financial StatementsFinancial statements of the reporting entity are organized into funds, each of which is considered to be aseparate accounting entity. Each fund is accounted for by providing a separate set of self-balancingaccounts, which constitute its assets, liabilities, net assets/fund equity, revenues, andexpenditure/expenses.Separate financial statements are provided for governmental and proprietary funds, and fiduciary funds,even though the latter are excluded from the government-wide financial statements. Major individualgovernmental funds and major individual enterprise funds are reported as separate columns in the fundfinancial statements.Funds are organized as major funds or non-major funds within the governmental and proprietarystatements. An emphasis is placed on major funds within the governmental and proprietary categories. Afund is considered major if it is the primary operating fund of the County or meets the following criteria:a. Total assets, liabilities, revenues, or expenditures/expenses of that individual governmental orenterprise fund are at least 10 percent of the corresponding total for all funds of that category ortype, andb. The same element of the individual governmental fund or enterprise fund that met the 10 percenttest is at least 5 percent of the corresponding total for all governmental and enterprise fundscombined.c. In addition, any other governmental or enterprise fund that the County believes is particularlyimportant to financial statement users may be reported as a major fund.44
WAUKESHA COUNTY, WISCONSINNOTES TO FINANCIAL STATEMENTSDecember 31, 2010NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT’D)The County reports the following major governmental and enterprise funds:Major Governmental FundsGeneral Fund – accounts for the County’s primary operating activities. It is used to account for allfinancial resources except those required to be accounted for in another fund.Human Services Special Revenue Fund – To account for funds provided for income maintenance,counseling, alcohol and drug abuse programs, children’s center services, services to thedevelopmentally disabled, chronically mentally ill, elderly and administrative support services.Debt Service Fund – accounts for resources accumulated and payments made for principal andinterest on long-term debt other than proprietary fund debt.Major Enterprise FundsAirport Operations/Development Fund – Accounts for the operation of the County airport buildingsand runways.The County reports the following non-major governmental and enterprise funds:Special Revenue Funds – used to account for the proceeds of specific revenue sources (other than majorcapital projects) that are legally restricted to expenditures for specified purposes.Nutrition FundWalter Tarmann FundLand Information System FundChild Support FundEnergy Efficiency Revolving Loan FundCommunity Development FundAging and Disability Resource Center Grant Fund (previously Long Term Care Fund)Mental Health Center FundTransportation FundSmith Park FundReuss Trust FundFederated Library FundCapital Projects Funds – used to account for financial resources to be used for the acquisition orconstruction of equipment and/or major capital facilities.2001 through 2011 Capital Projects fundsEnterprise Funds – may be used to report any activity for which a fee is charged to external users forgoods or services, and must be used for activities which meet certain debt or cost recovery criteria.Radio Services FundGolf Course FundIce Arena FundMaterials Recovery Facility Fund45
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WAUKESHA COUNTYCOMPREHENSIVE ANNUAL
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COMPREHENSIVE ANNUAL FINANCIAL REPO
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WAUKESHA COUNTY WISCONSINCOMPREHENS
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Daniel P. VrakasCounty ExecutiveJun
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WAUKESHA COUNTY Waukesha, Wisconsin

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