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COUNTY OF KERNSTATE OF CALIFORNIACOMPREHENSIVEANNUAL FINANCIAL REPORTFor The Fiscal Year EndedJune 30, 2010Ann K. BarnettAuditor-Controller-County Clerk
COMPREHENSIVE ANNUALFINANCIAL REPORTYEAR ENDED JUNE 30, 2010COUNTY OF KERNSupervisor Jon McQuiston . First DistrictSupervisor Don Maben . Second DistrictSupervisor Mike Maggard . Third DistrictSupervisor Ray Watson . Fourth DistrictSupervisor Michael J. Rubio .Fifth DistrictJohn Nilon – County Administrative OfficerPrepared by the Office of Ann K. Barnett, Auditor-Controller-County Clerk
COUNTY OF KERNComprehensive Annual Financial ReportFor the Fiscal Year Ended June 30, 2010Table of ContentsINTRODUCTORY SECTIONLETTER OF TRANSMITTAL .1DIRECTORY OF ELECTED COUNTY OFFICIALS .5DIRECTORY OF APPOINTED COUNTY OFFICIALS .6ORGANIZATIONAL CHART .7CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING.8FINANCIAL SECTIONINDEPENDENT AUDITOR’S REPORT .9MANAGEMENT’S DISCUSSION AND ANALYSIS . 11BASIC FINANCIAL STATEMENTS:Government-wide Financial Statements:Statement of Net Assets . 22Statement of Activities. 23Fund Financial Statements:Governmental FundsBalance Sheet . 24Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statementof Net Assets – Governmental Activities . 26Statement of Revenues, Expenditures, and Changes in Fund Balances . 27Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balancesof Governmental Funds to the Government-Wide Statement of Activities – Governmental Activities . 29Proprietary FundsStatement of Net Assets – Proprietary Funds . 30Statement of Revenues, Expenditures, and Changes in Net Assets - Proprietary Funds . 31Statement of Cash Flows – Proprietary Funds . 32Fiduciary FundsStatement of Fiduciary Net Assets – Fiduciary Funds . 34Statement of Changes in Net Assets – Investment Trust Fund . 35Notes to the Financial Statements:Note I. Summary of Significant Accounting Policies . 36Note II. Net Assets Restatements . 46Note III. Stewardship, Compliance and Accountability . 48Note IV. Cash and Investments . 48Note V. Receivables . 52Note VI. Interfund Transactions . 54i
COUNTY OF KERNComprehensive Annual Financial ReportFor the Fiscal Year Ended June 30, 2010Table of ContentsNote VII. Capital Assets . 57Note VIII. Leases . 60Note IX. Long-Term Debt . 61Note X. Short-Term Debt . 72Note XI. Net Assets/Fund Balances . 73Note XII. Other Information . 73REQUIRED SUPPLEMENTARY INFORMATION:Budgetary Comparison Schedules – Major Governmental FundsGeneral Fund . 90Kern County Department of Child Support . 99Employers’ Training Resource . 100Human Services . 101Mental Health . 102Roads . 103Structural Fire . 104Notes to Required Supplementary Information . 105Other Post Employment Benefits and Pension Funding SchedulesSchedule of Funding Progress . 108Actuarial Assumptions and Methodology . 109Schedule of Contributions . 110COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES:Non-major Governmental Funds:Combining Balance Sheet – Non-major Governmental Funds . 111Combining Statement of Revenues, Expenditures and Changes in Fund Balances –Non-major Governmental Funds . 112Special Revenue FundsCombining Balance Sheet . 118Combining Statement of Revenues, Expenditures, and Changes in Fund Balances . 137Budgetary Comparison Schedules:Abatement Cost . 156Aging and Adult Services . 157Alcohol Abuse . 158Alcohol Program. 159Animal Care Donations . 160ii
COUNTY OF KERNComprehensive Annual Financial ReportFor the Fiscal Year Ended June 30, 2010Table of ContentsARRA Aging & Adult . 161ARRA Justice Assistance . 162ARRA CD-HPRP . 163ARRA CDBG-R Grant . 164ARRA ETR . 165ARRA Roads . 166ARRA Energy Grant . 167Automated Co. Warrant System . 168Automated Fingerprint . 169A-C Farm Adv Agt Research . 170Bio Terrorism Grant . 171Board of Trade Advertising. 172Building Inspection . 173Child Restraint Loaner Program . 174Community Development . 175County Service Areas . 176Criminal Justice Facility . 177Criminalistics Laboratories. 178DA Court Ordered Penalties . 179DA/Sheriff/ Probation/DNA Fund . 180DA Equipment Automation . 181DA – Federal Forfeiture. 182DA Local Forfeitures . 183DHS Wraparound Savings . 184Domestic Violence . 185Drug Program . 186Emergency Medical Payments . 187EMS Week - Donations . 188H1N1 Public Response . 189Health – Fax Death Certificates . 190Health-MAA TCM . 191Health NNFP . 192Health Local Option . 193Health – State LUST Program . 194iii
COUNTY OF KERNComprehensive Annual Financial ReportFor the Fiscal Year Ended June 30, 2010Table of ContentsHIDTA – State Asset Forfeiture. 195IHSS Public Authority . 196Juvenile Inmate Welfare . 197Kern County Children’s Fund . 198Kiosk Trust Fund . 199Library Books . 200Litter Cleanup . 201Local Public Safety . 202Micro Graphics . 203NSP Grant . 204Off HWY motor Vehicle License . 205Parcel Map In-Lieu Fees. 206Parks –Tehachapi Mtn. Forest . 207Planned Local Drainage Facility . 208Planned Sewer . 209Planning Admin Surcharge . 210Probation Asset Forfeiture . 211Probation DJJ Realignment . 212Probation Training . 213Public Health Miscellaneous. 214Public Improvement Districts . 215Range Improvement. 216Real Estate Fraud . 217Recorders Fee . 218Recorder Modernization . 219Recorder SSN Truncation .
Bakersfield, the County seat, has approximately 40 percent of the County’s total population of 848,730 living within the greater metropolitan area. Policymaking and legislative authority is vested in t
