Comprehensive Annual Financial Report 2001

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Cover Page (395KB) Title Pages Table of Contents Letter of Transmittal (24 pages, 685KB) Government Finance Officers Association "Certificate of Achievement for Excellence in Financial Reporting" Award Organization Chart - Year 2002 (107KB), Year 2001 (168KB) Elected Officials

Auditor's Opinion Letter (124KB)

Combined Statements:

	12 pages (156KB)
	Combined Balance Sheet - All Fund Types and Account Groups and Discretely Presented Component Units
	Combined Statement of Revenues, Expenditures, and Changes in Fund Balances - All Governmental Fund Types
	Combined Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget (Non-GAAP Budgetary Basis) and Actual - General, Special Revenue, and Debt Service Funds
	Combined Statement of Cash Flow- All proprietary Fund Types and Discretely Presented Component Units
	Combined Statement of Revenues, Expenses, and Changes in Fund Equity - All Proprietary Fund Types and Discretely Presented Component Units
	Combined Statement of Changes in Net Assets - Investment Trust Funds

Notes to Financial Statements:

	85 pages (806KB)
	Note 1 - Summary of Significant Accounting Policies (17 pages, 126KB)
	Note 2 - Stewardship, Compliance, and Accountability (10 pages, 126KB)
	Note 3 - Deposits with Financial Institutions, Investments and Reverse Repurchase Agreements
	Note 4 - Property Taxation
	Note 5 - Fixed Assets
	Note 6 - Defined Benefit Pension Plans
	Note 7 - Postretirement Health Care Benefits
	Note 8 - Risk Management
	Note 9 - Leases
	Note 10 - Long-Term Debt (14 pages, 210KB)
	Note 11- Interfund Account Balance
	Note 12 - Reserves, Designations, and Changes in Equity
	Note 13 - Construction Commitments and Other Major Acquisition Projects
	Note 14 - Segment Information for Enterprises
	Note 15 - Legal Matters/Contingent Liabilities

	6 pages (60KB)
	Description
	General Fund Comparative Balance Sheet
	General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual
	General Fund Schedule of Annual Budgets and Expenditures and Other Uses and Encumbrances by Department - Budget (Non-GAAP Budgetary Basis) and Actual

	42 pages (504KB)
	Description
	Special Revenue Funds Combining Balance Sheet
	Special Revenue Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
	Special Revenue Funds Schedule of Annual Budgets and Expenditures and Other Uses and Encumbrances - Budget (Non-GAAP Budgetary Basis) and Actual
	Fund Schedules of Revenues, Expenditures, and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis ) and Actual:
	Alcoholism and Substance Abuse Services Fund
	Arts and Cultural Development Fund
	Automated Fingerprint Identification System Fund
	Bridge Replacement Fund
	Clark Contract Administration Fund
	County Road Fund
	Criminal Justice Fund
	Development and Environmental Services Fund
	Developmental Disabilities Fund
	Emergency Medical Services Fund
	Enhanced 911 Emergency Telephone System Fund
	Intercounty River Improvement Fund
	Local Hazardous Waste Fund
	Logan/Knox Settlement Fund
	Mental Health Fund
	Noxious Weed Control Fund
	Public Health Pooling Fund
	Recorder's Operation and Maintenance Fund
	River Improvement Fund
	Surface Water Management Fund
	Veterans' Relief Fund
	Youth Employment Programs Fund
	Youth Sports Facilities Grant Fund

	8 pages (72KB)
	Description
	Debt Service Funds Combining Balance Sheet
	Debt Service Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
	Debt Service Funds Schedule of Annual Budgets and Expenditures and Other Uses and Encumbrances - Budget (Non-GAAP Budgetary Basis) and Actual -
	Fund Schedules of Revenues, Expenditures, and Changes in Fund Balance - Budget (Non-GAAP Budgetary Basis) and Actual:
	Limited General Obligation Bond Redemption Fund
	Stadium General Obligation Bond Redemption Fund
	Unlimited General Obligation Bond Redemption Fund

	18 pages (198KB)
	Description
	Capital Projects Funds Combining Balance Sheet
	Capital Projects Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
	Fund Balance Sheets and Schedules of Revenues, Expenditures, and Changes in Fund Balance (Legal Basis)
	Building Repair and Replacement Fund
	Technology 1997 Bonds Fund
	Technology Systems Capital Fund

	10 pages (127KB)
	Description
	Enterprise Funds Combining Balance Sheet
	Enterprise Funds Combining Statement of Cash Flows
	Enterprise Funds Combining Statement of Revenues, Expenses, and Changes in Fund Equity
	Enterprise Funds Schedule of Annual Budgets and Expenditures and Operating Transfers and Encumbrances - Budget (Non-GAAP Budgetary Basis) and Actual

	14 pages (123KB)
	Description
	Internal Service Funds Combining Balance Sheet
	Internal Service Funds Combining Statement of Cash Flows
	Internal Service Funds Combining Statement of Revenues, Expenses, and Changes in Fund Equity
	Internal Service Funds Schedule of Annual Budgets and Expenditures and Operating Transfers and Encumbrances - Budget (Non-GAAP Budgetary Basis) and Actual
	Information and Telecommunications Services Fund Combining Balance Sheet
	Information and Telecommunication Services Fund Combining Schedule of Cash Flows
	Information and Telecommunication Services Fund Combining Schedule of Revenues, Expenses, and Changes in Fund Equity

	24 pages (209KB)
	Description
	Trust and Agency Funds - Combining Balance Sheet
	Investment Trust Funds - Combining Statement of Net Assets
	Investment Trust Funds - Combining Statement of Changes in Net Assets
	Agency Funds - Combining Statement of Changes in Assets and Liabilities
	Agency Funds - Schedule of Restatement of Agency Funds Beginning Balance

	Description
	Schedule of General Fixed Assets by Sources
	Schedule of General Fixed Assets by Function
	Schedule of Changes in General Fixed Assets by Function

	18 pages (209KB)
	General Governmental Expenditures By Function
	General Revenues by Source
	Property Tax Levies and Collections
	Assessed and Estimated Actual Value of Taxable Property
	Direct and Overlapping Governments' Property Tax Rates
	Special Assessment Collections
	Special Taxes and Revenue Collections
	Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt per Capita
	Computation of Legal Debt Margin
	Computation of Direct and Overlapping Debt
	Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Governmental Expenditures
	Revenue Bond Coverage - Sewer Bonds
	Compliance With Required Debt Service Coverage Ratios - Water Quality Enterprise
	Ten Largest Customers of the Water Quality Enterprise
	Demographic Statistics
	Property Value, Construction, Bank Deposits, and Taxable Retail Sales
	Principal Taxpayers
	Miscellaneous Statistics



Department of Executive Services Finance and Business Operations Division Financial Management Section For comments or questions, contact: Dave Turley, C.P.A., M.P.A. Financial Accounting Supervisor King County Administration Building 500 Fourth Avenue, Room 653 Seattle, WA 98104-2337 Phone: (206) 296-7318 Dave.Turley@kingcounty.gov

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