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2015 Comprehensive Annual Financial Report

Contents
Introductory Section (PDF)
  • Letter of Transmittal
  • Certificate of Achievement for Excellence in Financial Reporting
  • List of Elected Officials
  • List of Appointed Officials
  • Organizational Chart
Financial Section (PDF)
  • Independent Auditor’s Opinion
  • Management’s Discussion and Analysis
Basic Financial Statements (PDF)
  • Description of Basic Financial Statements
  • Statement of Net Position
  • Statement of Activities
  • Balance Sheet - Governmental Funds
  • Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
  • Statement of Revenues, Expenditures, and Changes in Fund Balance - Governmental Funds
  • Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund
  • Balances Governmental Funds to the Statement of Activities
  • Statement of Net Position - Proprietary Funds
  • Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds
  • Statement of Cash Flows - Proprietary Funds
  • Statement of Fiduciary Net Position - Fiduciary Funds
  • Statement of Changes in Fiduciary Net Position - Fiduciary Funds
  • Notes to Financial Statements
Required Supplemental Information (PDF)
  • Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - General Fund
  • Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Other Major Funds
  • Schedule of Funding Progress
  • Notes to Required Supplementary Information
Combining & Individual Statements & Schedules (PDF)
  • Schedule of Revenues - Budget and Actual - General Fund
  • Schedule of Expenditures - Budget and Actual - General Fund
  • Combining Balance Sheet Nonmajor Governmental Funds
  • Combining Statement of Revenues, Expenditures, and Changes in Fund Balance - Nonmajor Governmental Funds
  • Description of Non major Special Revenue Funds
  • Combining Balance Sheet - Nonmajor Special Revenue Funds
  • Combining Statement of Revenues, Expenditures, and Changes in Fund Balance - Nonmajor Special Revenue Funds
  • Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Nonmajor Special Revenue Funds
  • Description of Non major Debt Service Funds
  • Combining Balance Sheet - Nonmajor Debt Service Funds
  • Combining Statement of Revenues, Expenditures, and Changes in Fund Balance - Nonmajor Debt Service Funds
  • Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Debt Service Funds
  • Description of Non major Capital Project Funds
  • Combining Balance Sheet - Nonmajor Capital Project Funds
  • Combining Statement of Revenues, Expenditures, and Changes in Fund Balance - Nonmajor Capital Project Funds
  • Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Nonmajor Capital Project Funds
Internal Service Funds (PDF)
  • Description of Internal Service Funds
  • Combining Statement of Net Position - Internal Service Funds
  • Combining Statement of Revenues, Expenses and Changes in Fund - Net Position - Internal Service Funds
  • Combining Statement of Cash Flows - internal Service Funds
Fiduciary Funds (PDF)
  • Description of Fiduciary Funds
  • Statement of Net Position Investment Trust Funds
  • Statement of Changes in Net Position Investment Trust Funds
  • Combining Balance Sheet - Fiduciary Funds
  • Combining Statement of Changes in Assets and Liabilities - Fiduciary Funds
Capital Assets (PDF)
  • Description of Capital Asset Schedules
  • Schedule by Function and Activity - Governmental Fund Capital Assets
  • Schedule of Changes by Function and Activity - Governmental Fund Capital Assets
  • Schedule by Source - Governmental Fund Capital Assets
Statistical Section (PDF)
  • Description of Statistical Section
  • Net Position by Component
  • Changes in Net Position
  • Fund Balances - Governmental Funds
  • Changes in Fund Balances - Governmental Funds
  • Tax Revenues by Source - Governmental Funds
  • Assessed and Estimated Value of Taxable Property
  • Principal Property Taxpayers
  • Property Tax Levies and Collections
  • Property Tax Rates - Direct and Overlapping Governments
  • Ratio of Outstanding Debt by Type
  • Ratios of General Bonded Debt Outstanding
  • Direct and Overlapping Governmental Activities Bonded Debt
  • Legal Debt Margin Information
  • Demographic and Economic Statistics
  • Full Time Equivalent Yakima County Employees by Function/Program
  • Principal Employers
  • Capital Asset Statistics by Function
  • Operating Indicators by Function