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INTRODUCTORY
SECTION
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| Clerk
and Accountants' Letter of Transmittal |
IV
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| Certificate
of Achievement for Excellence in Financial Reporting |
XVII
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| Principal
Officials |
XVIII
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| Organizational
Chart |
XIX
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FINANCIAL
SECTION
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| Independent
Auditor's Report |
1
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| MANAGEMENT'S
DISCUSSION AND ANALYSIS |
3
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| BASIC
FINANCIAL STATEMENTS:
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Government-wide
Financial Statements:
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Statement
of Net Assets
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15
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Statement
of Activities
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16
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Fund
Financial Statements:
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Balance
Sheet - Governmental Funds |
17
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Statements
of Revenues, Expenditures, and Changes in |
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Fund
Balances - Governmental Funds |
18
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Reconciliation
of the Statement of Revenues, Expenditures, and Changes |
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in
Fund Balances of Governmental Funds to the Statement of Activities |
19
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Statement
of Revenues, Expenditures, and Changes in Fund Balances - |
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Budget
and Actual - General Fund |
20
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Statement
of Revenues, Expenditures, and Changes in Fund Balances - |
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Budget
and Actual - Special Revenue Grants |
21
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Statement
of Revenues, Expenditures, and Changes in Fund Balances - |
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Budget
and Actual - Road Construction Fund |
22
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Statement
of Net Assets - Proprietary Funds |
23
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Statement
of Revenue, Expenses, and Changes in |
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Fund
Net Assets - Proprietary Funds |
24
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Statement
of Cash Flows - Proprietary Funds |
25
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Statement
of Fiduciary Net Assets - Agency Fund |
27
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Notes
to the Financial Statements |
28
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| COMBINING
AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES: |
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Nonmajor Governmental Funds |
61 |
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Combining
Balance Sheet - Nonmajor Governmental Funds |
63
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Combining
Statement of Revenues, Expenditures and |
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Changes
in Fund Balances - Nonmajor Governmental Funds |
66
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Budgetary
Comparison Schedules |
68
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Internal Service Funds |
89 |
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Combining
Statement of Net Assets - Internal Service Funds |
90
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Combining
Statements of Revenues, Expenses, and |
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Changes
in Fund Net Assets - Internal Service Funds |
91
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Combining
Statement of Cash Flows - Internal Service Funds |
92
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| CAPITAL
ASSETS USED IN THE OPERATION OF GOVERNMENTAL ACTIVITIES: |
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Comparative
Schedules by Source |
93
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Schedule
by Function and Activity |
94
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Schedule
of Changes by Function and Activity |
95
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STATISTICAL
SECTION
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| All
General Governmental Fund Types: |
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General
Governmental expenditures by Function - Last Ten Fiscal Years |
96
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General
Governmental Revenues by Source - Last Ten Fiscal Years |
97
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| Property
Tax Levies, Collections, Adjustments and Discounts Allowed - |
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Last
Ten Fiscal Years |
98
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| Schedule
of Assessed and Taxable Property Values - Last Ten Fiscal Years |
99
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| Property
Tax Millage Rates and Tax Levies - Direct and Overlapping |
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Governments
(Per $1,000 of Assessed Value) - Last Ten Fiscal Years |
100
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| Special
Assessment Billings and Collections - Last Ten Fiscal Years |
101
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| Ratio
of Net General Bonded Debt to Assessed Value and Net Bonded Debt |
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Per
Capita - Last Ten Fiscal Years |
102
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| Computation
of Direct and Overlapping Debt |
103
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| Ratio
of Annual Debt Service Expenditures for General Bonded |
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Debt
to Total General Governmental Expenditures - Last Ten Fiscal Years |
104
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| Schedule
of Revenue Bond Coverage |
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Water
and Sewer Revenue Bonds, Last Ten Fiscal Years |
105
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| Salaries
and Surety Bonds of Elected Officials |
106
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| Demographic
Statistics - Last Ten Fiscal Years |
107
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| Building
Permits, Aggregate Bank Deposits and Assessed Value |
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of
Taxable Property - Last Ten Fiscal Years |
108
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| Principal
Taxpayers |
109
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| Miscellaneous
Statistical Data |
110
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COMPLIANCE
SECTION
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| Independent
Auditor's Report on Compliance and on Internal Control |
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Over
Financial Reporting Based on an Audit of Basic Financial |
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Statements
Performed in Accordance with Governmental Auditing Standards |
111
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| Independent
Auditor's Report on Schedule of Federal and State Financial Assistance |
112
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| Schedule
of Federal and State Financial Assistance |
113
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| Notes
to Schedule of Federal and State Financial Assistance |
124
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| Independent
Auditor's Report on Compliance and Internal Control Over Compliance |
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Applicable
to Each Major Federal Program and State Project |
126
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| Schedule
of Findings and Questioned Costs |
128
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