|
The Two Forms
There are two
forms that are completed, one for the CAFR Review Report Form and the other for
the Economic Impact Analysis.
[NOTE: In The CAFR eBook both forms are provided and
explained in browser format, spread sheet format and word processing
format.]
THE CAFR REVIEW
REPORT
If the CAFR
Review Form is completed here is what your report will look like. We have
rearranged the data so that the report covers these four major
categories:
Governmental
Funds
Proprietary Funds
Fiduciary Funds
Component Units
| CAFR
Page |
List of
Investments By Fund (In thousands) |
Surpluses |
Notes |
| |
Governmental Funds: |
|
|
| 43 |
General |
670,480
|
|
| 43 |
Transportation & Aviation Planning Highway
& Safety Fund |
464,314
|
|
| 43 |
Land Endowments Fund |
1,179,700
|
|
| |
Special Revenue Funds: |
|
|
| 150 |
The School Facilities Revenue
Bond Proceeds |
48,861
|
|
| 150 |
Public Safety & Correctional
Program |
83,270
|
|
| 150 |
Environmental Protection
|
77,836
|
|
| 150 |
Healthcare and Social Services
|
45,420
|
|
| |
Debt Service Funds: |
|
|
| 156 |
The Department of Transportation
|
2,148
|
|
| 156 |
The Maricopa Regional Area Road
|
15,445
|
|
| 156 |
The Certificates of Participation
|
18,407
|
|
| 156 |
The School Facilities Debt
Instrument |
18,308
|
|
| |
Capital Projects Funds: |
|
|
| 162 |
Department of Transportation
Financed |
173,143
|
|
| 162 |
Maricopa RARF
Financed |
|
|
| 162 |
Certificate of Participation
Financed |
33,827
|
|
| |
Proprietary Funds: |
|
|
| 48 |
Universities |
680,722
|
|
| 48 |
Unemployment Compensation |
860,901
|
|
| 48 |
Industrial Commission |
230,460
|
|
| 48 |
Other |
122,132
|
|
| |
Nonmajor Enterprise Funds: |
|
|
| 166 |
Industries for the Blind
|
742
|
|
| 166 |
Correctional Industries
|
4,524
|
|
| 166 |
Coliseum Exposition Center
|
5,955
|
|
| 166 |
Highway Expansion & Extension
Loan Program |
96,034
|
|
| |
Internal Services: |
|
|
| 174 |
Risk Management Fund |
19,899
|
|
| 174 |
Transportation Equipment Fund |
2,905
|
|
| 174 |
Employee Benefits Fund
(HITF) |
31,278
|
|
| 174 |
Technologies and Telecommunications
Fund |
6,972
|
|
| |
Fiduciary Funds: |
|
|
| |
Pension Trusts (1/2 the actuarial determined
suruplus) |
|
|
| |
Investment Trusts: |
|
|
| 186 |
Local Government Investment
Pool |
|
|
| 186 |
Local Government Investment Pool
- Government |
|
|
| |
Agency Funds: |
|
|
| 191 |
Other Treasurer Funds |
18,629
|
|
| 191 |
Other Funds |
213,872 |
|
| |
Component Units: |
|
|
| 61 |
University Medial Center |
59,715
|
|
| 61 |
Power Authority |
69,291
|
|
| 61 |
Water Infrastructure Finance Authority |
145,411
|
|
| |
Total Surpluses… |
5,400,611
|
|
Per Capita and Family of
4
The population
within the jurisdiction of the government divided into the $5.40 billion
provides the per capita surpluses.
For the State and
many school districts, cities, and counties are contained in the Statistical
Section of the CAFR.
The problem lies
with the counties. You want to use the unincorporated
population, not the total population. You may have to contact the
county or other organization in order to find out the unincorporated
population.
For example. If
the above State has a population of 2,500,000 then the per capita surpluses are
$2,160 (5,400,611 divided by 2,500,000 times 1,000). Remember the above surplus
number is in thousands.
Many school
districts, cities and counties provide their data in actual dollars and not in
thousands of dollars. You will have to see from the CAFR what the numbering
system they are using.
For a family of
four the surpluses are $2,160 times 4 or $8,640.
THE ECONOMIC IMPACT ANALYSIS
REPORT
The economic
impact analysis discussion was presented earlier. In fact an example of the
report was also shown and explained. This part only deals with the report
itself.
Here is an
example of the report with columns and rows shown for better understanding of
the formulas used in the computations. The formulas use "/" for divide and "*"
for multiply. The formulas are also designated by column (A thru E) and row (1
thru 10).
Economic Impact Analysis
| |
A |
B |
C |
D |
E |
| |
Economic Principle |
Explanation |
Amount (In Thousands) |
Per Capita |
Family of 4 |
| 1 |
| |
