Union County, New Mexico June 30, 2010
Financial Statements and Supplementary Information As Of And For The Year Ended June 30, 2010 With Independent...
Financial Statements and Supplementary Information As Of And For The Year Ended June 30, 2010 With Independent Auditor's Report Thereon
R. Kelly McFarland Certified Public Accountant A Professional Corporation POBox 1044 TuculIlcari, NM 88401
STATE OF NEW MEXICO UNION COUNTY
Official Roster For the year ended June 30, 2010
County Commission Mr. Richard Arguello
Chairperson
Mr. Justin Bennett
Vice Chairperson
Mr. Van Robertson
Member
Elected Officials Ms. Joyce Sowers
Clerk
Ms. Kay Arnett
Treasurer
Mr. Louis Trujillo
Assessor
Mr. Bill Spriggs
Sheriff
Ms. Leslie Taylor
Probate Judge
Other Officials Ms. Angie Gonzales
County Manager
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STATE OF NEW MEXICO UNION COUNTY Table of Contents June 30, 2010
Page No. 1
Official Roster Table of Contents
2
Financial Section Independent Auditor's Report
5
Basic Financial Statements Government-wide Financial Statements Statement of Net Assets
8
Statement of Activities
9
Fund Financial Statements: Balance Sheet - Governmental Funds
10
Statement of Revenues, Expenditures, and Changes in Fund Balances-Governmental Funds
11
Reconciliation of the Statements of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
12
Statement of Revenue, Expenditures and Changes in BUdgetary Cash - Budget and Actual (Non-GAAP Budgetary Basis): General Fund
13
Road Fund
20
Hospital Mill Levy Fund
22
Statement of Fiduciary Assets and Liabilities Notes to Financial Statements
2
23 24
STATE OF NEW MEXICO UNION COUNTY
Supplementary Information Combining Balance Sheet - Nonmajor Governmental Funds
55
Combining Statement of Revenues, Expenditures and Change In Fund Balances - Nonmajor Governmental Funds
61
Schedule of Revenue, Expenditures and Changes in Budgetary Cash - Budget and Actual (Non-GAAP Budgetary Basis): Special Revenue Funds: Farm and Range
67
Recreation
68
Clerk's Fees
69
Indigent Hospital Fund
70
Capulin Fire District
71
Sedan Fire District
72
Amistad/Hayden Fire District
73
Rabbit Ear Fire District..
74
Grenville Fire District
75
Capulin Emergency Medical Service
76
Amistad/Hayden Emergency Medical Service
77
Correction Fees
78
DWI State Grant
79
Reappraisal
80
Law Enforcement Grant
81
Emergency Service Governmental Gross Receipts Tax
82
3
STATE OF NEW MEXICO UNION COUNTY
Gross Receipts Tax Reserve
83
Fire Marshall
84
Correction Gross Receipts Tax
85
Governmental Gross Receipts Tax General
86
Special Hospital Gross Receipts Tax
87
Legislature Appropriations
88
Collaborative Health Council
89
Capital Projects Funds: Capital Improvements/Emergency
90
Debt Service Funds: Capital Improvements/Emergency Reconciliation between the non-major non-GAAP budgetary (cash) basis amounts and the governmental fund financial statements by fund type
91
92
Supporting Schedules Schedule of Changes in Assets and Liabilities - Agency Funds
94
Bank Reconciliation - All Accounts
95
Tax Distribution
96
Schedule of Pledged Collateral to Secure the Deposits of Public Funds
97
Tax Roll Reconciliation - Changes in Property Taxes Receivable
98
Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards
99
Schedule of Financial Statement and Compliance Findings
