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INTRODUCTORY
SECTION |
| Clerk
and Accountants' Letter of Transmittal |
IV |
| Certificate
of Achievement for Excellence in Financial Reporting |
XVI |
| Principal
Officials |
XVII |
| Organizational
Chart |
XVIII |
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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 |
| BASIC
FINANCIAL STATEMENTS: |
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Government-wide Financial Statements: |
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Statement
of Net Assets |
20 |
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Statement
of Activities |
21 |
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Fund
Financial Statements: |
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Balance
Sheet - Governmental Funds |
22 |
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Statements
of Revenues, Expenditures, and Changes in |
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Fund
Balances - Governmental Funds |
23 |
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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 |
24 |
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Statement
of Revenues, Expenditures, and Changes in Fund Balances - |
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Budget
and Actual - General Fund |
25 |
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Statement
of Revenues, Expenditures, and Changes in Fund Balances - |
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Budget
and Actual - Special Revenue Grants |
26 |
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Statement
of Net Assets - Proprietary Funds |
27 |
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Statement
of Revenue, Expenses, and Changes in |
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Fund
Net Assets - Proprietary Funds |
28 |
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Statement
of Cash Flows - Proprietary Funds |
29 |
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Statement
of Fiduciary Net Assets - Agency Fund |
31 |
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Notes
to the Financial Statements |
32 |
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Other
Major Fund: |
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Statement
of Revenues, Expenditures, and Changes in Fund Balances - |
64 |
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Budget
and Actual - Road Construction Fund |
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| COMBINING
AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES: |
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Combining
Balance Sheet - Nonmajor Governmental Funds |
67 |
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Combining
Statement of Revenues, Expenditures and |
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Changes
in Fund Balances - Nonmajor Governmental Funds |
70 |
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Budgetary
Comparison Schedules |
72 |
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Combining
Statement of Net Assets - Internal Service Funds |
95 |
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Combining
Statements of Revenues, Expenses, and |
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Changes
in Fund Net Assets - Internal Service Funds |
96 |
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Combining
Statement of Cash Flows - Internal Service Funds |
97 |
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Combining
Statement of Fiduciary Net Assets - All Agency Funds |
99 |
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Combining
Statement of Changes in Net Assets - All Agency Funds |
100 |
| CAPITAL
ASSETS USED IN THE OPERATION OF GOVERNMENTAL ACTIVITIES: |
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Comparative
Schedules by Source |
102 |
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Schedule
by Function and Activity |
103 |
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Schedule
of Changes by Function and Activity |
104 |
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STATISTICAL
SECTION |
| All
General Governmental Fund Types: |
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General
Governmental Expenditures and Other Financing Uses by Function - Last
Ten Fiscal Years |
105 |
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General
Governmental Revenues and Other Financing Sources By Source - Last
Ten Fiscal Years |
106 |
| Property
Tax Levies, Collections, Adjustments and Discounts Allowed - |
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Last
Ten Fiscal Years |
107 |
| Schedule
of Assessed and Taxable Property Values - Last Ten Fiscal Years |
108 |
| 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 |
109 |
| Special
Assessment Billings and Collections - Last Ten Fiscal Years |
110 |
| Ratio
of Net General Bonded Debt to Assessed Value and Net Bonded Debt |
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Per
Capita - Last Ten Fiscal Years |
111 |
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Computation
of Direct and Overlapping Debt |
112 |
| Ratio
of Annual Debt Service Expenditures for General Bonded |
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Debt
to Total General Governmental Expenditures - Last Ten Fiscal Years |
113 |
| Schedule
of Revenue Bond Coverage: |
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Water
and Sewer Revenue Bonds, Last Ten Fiscal Years |
114 |
| Salaries
and Surety Bonds of Elected Officials |
115 |
| Demographic
Statistics - Last Ten Fiscal Years |
116 |
| Building
Permits, Aggregate Bank Deposits and Assessed Value |
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of
Taxable Property - Last Ten Fiscal Years |
117 |
| Principal
Taxpayers |
118 |
| Miscellaneous
Statistical Data |
119 |
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COMPLIANCE SECTION |
| 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 |
120 |
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| Independent
Auditor's Report on Schedule of Federal and State Financial Assistance |
121 |
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| Schedule
of Federal and State Financial Assistance |
122 |
| Notes
to Schedule of Federal and State Financial Assistance |
133 |
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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 |
135 |
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| Schedule
of Findings and Questioned Costs |
137 |
