1. Comprehensive Annual Financial Report For Year Ended December 31, 2015

2. Comprehensive Annual Financial Report (CAFR)
There are three sections to the Comprehensive Annual Financial Report (CAFR) plus the Single Audit
CAFR Sections
Introductory:
Letter of Transmittal
Elected officials
County’s organization chart
Financial:
Auditor’s opinion
Management’s Discussion and Analysis
Financial Statements and accompanying notes
Supplementary information
Statistical:
Fiscal, historical and demographic information
Single Audit:
Auditor’s report on internal controls
Auditor’s report on compliance
Schedule of Expenditures of Federal Awards

3. Government Wide Statement of Net Position
Governmental
Percentage
Activities
Inc/(Dec)
2015
2014
over 2014
Assets
231,538,549
229,281,453
1.0%
Liabilities
32,987,773
32,031,291
3.0%
Net Position
198,550,776
197,250,162
0.7%

4. Government Wide Statement of Net Position
County’s assets exceeded its liabilities and deferred inflows by $198,550,776 (net position). The increase in total net position over 2014 is $1.3 million or .7%.

5. Government Wide Statement of Activities

6. Government Wide Net Costs of Services
Function
Total Cost of Services
% of Total Costs
Net Cost of Services
% Paid By Taxpayers
General Govt
$ 12,919,783
23.6%
$ 6,131,453
47.5%
Public Safety
17,381,499
31.7%
14,523,433
83.6%
Public Works
11,878,828
21.7%
7,864,127
66.2%
Health & Welfare
7,701,357
14.1%
2,129,293
27.6%
Recreation & Culture
2,960,931
5.4%
100.0%
Community Programs
1,931,976
3.5%
1,633,542
84.6%
$ 54,774,374
$ 35,242,779

7. 2015 La Plata County Funds

8. Budget to Actual by Functions in Governmental Funds
Governmental Funds include the General Fund, Road & Bridge Fund, and Dept. of Human Services Fund.

9. Fiscal Health Analysis
The following fiscal health analysis ratios were developed by the Local Government Audit Division of the Office of the State Auditor (OSA) for Colorado Counties and Municipalities. Financial indicators within these ratios can provide information to assist the County in identifying areas to focus for further examination and, if needed, action by the appropriate parties.

10. Questions ? More Information
The 2015 CAFR will be posted not later than June 30th on the County’s Website at:
finance/documents/2015_cafr_for_web.pdf
Questions ?