|
|
|
|
|
|
|
|
|
|
INTRODUCTORY
SECTION |
| Clerk
and Accountants' Letter of Transmittal |
IV |
| Certificate
of Achievement for Excellence in Financial Reporting |
XVI |
| Principal
Officials |
XVII |
| Organizational
Chart |
XVIII |
|
|
FINANCIAL
SECTION |
|
|
| Independent
Auditor's Report |
1 |
|
| MANAGEMENT'S
DISCUSSION AND ANALYSIS |
3 |
| BASIC
FINANCIAL STATEMENTS: |
| |
Government-wide Financial Statements: |
| |
|
Statement
of Net Assets |
21 |
| |
|
Statement
of Activities |
22 |
| |
Fund
Financial Statements: |
| |
|
Balance
Sheet - Governmental Funds |
23 |
| |
|
Statements
of Revenues, Expenditures, and Changes in |
|
| |
|
Fund
Balances - Governmental Funds |
24 |
| |
|
Reconciliation
of the Statement of Revenues, Expenditures, and Changes |
|
| |
|
in
Fund Balances of Governmental Funds to the Statement of Activities |
25 |
| |
|
Statement
of Revenues, Expenditures, and Changes in Fund Balances - |
|
| |
|
Budget
and Actual - General Fund |
26 |
| |
|
Statement
of Revenues, Expenditures, and Changes in Fund Balances - |
|
| |
|
Budget
and Actual - Special Revenue Grants |
27 |
| |
|
Statement of Revenues, Expenditures, and Changes in Fund Balances - |
|
| |
|
Budget and Actual - Impact Fees |
28 |
| |
|
Statement
of Net Assets - Proprietary Funds |
29 |
| |
|
Statement
of Revenue, Expenses, and Changes in |
|
| |
|
Fund
Net Assets - Proprietary Funds |
30 |
| |
|
Statement
of Cash Flows - Proprietary Funds |
31 |
| |
|
Statement
of Fiduciary Net Assets - Agency Fund |
33 |
| |
Notes
to the Financial Statements |
34 |
| |
|
| |
Other
Major Fund: |
|
| |
|
Statement
of Revenues, Expenditures, and Changes in Fund Balances - |
|
| |
|
Budget
and Actual - Road Construction Fund |
70 |
| |
|
| COMBINING
AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES: |
|
| |
Combining
Balance Sheet - Nonmajor Governmental Funds |
74 |
| |
Combining
Statement of Revenues, Expenditures and |
|
| |
|
Changes
in Fund Balances - Nonmajor Governmental Funds |
77 |
| |
Budgetary
Comparison Schedules |
80 |
| |
Combining
Statement of Net Assets - Internal Service Funds |
108 |
| |
Combining
Statements of Revenues, Expenses, and |
|
| |
|
Changes
in Fund Net Assets - Internal Service Funds |
109 |
| |
Combining
Statement of Cash Flows - Internal Service Funds |
110 |
| |
Combining
Statement of Fiduciary Assets and Liabilities - All Agency Funds |
112 |
| |
Combining
Statement of Changes in Assets and Liabilities - All Agency Funds |
113 |
| CAPITAL
ASSETS USED IN THE OPERATION OF GOVERNMENTAL ACTIVITIES: |
|
| |
Comparative
Schedules by Source |
115 |
| |
Schedule
by Function and Activity |
116 |
| |
Schedule
of Changes by Function and Activity |
117 |
| |
|
|
|
| |
|
|
|
STATISTICAL
SECTION |
| All
General Governmental Fund Types: |
|
| |
General
Governmental Expenditures by Function - Last
Ten Fiscal Years |
118 |
| |
General
Governmental Revenues by Source - Last
Ten Fiscal Years |
119 |
| Property
Tax Levies, Collections, Adjustments and Discounts Allowed - |
|
| |
Last
Ten Fiscal Years |
120 |
| Schedule
of Just and Taxable Property Values - Last Ten Fiscal Years |
121 |
| Property
Tax Millage Rates and Tax Levies - Direct and Overlapping |
|
| |
Governments
(Per $1,000 of Just Value) - Last Ten Fiscal Years |
122 |
| Special
Assessment Billings and Collections - Last Ten Fiscal Years |
123 |
| Ratio
of Net General Bonded Debt to Just Value and Net Bonded Debt |
|
| |
Per
Capita - Last Ten Fiscal Years |
124 |
|
Computation
of Direct and Overlapping Debt |
125 |
| Ratio
of Annual Debt Service Expenditures for General Bonded |
|
| |
Debt
to Total General Governmental Expenditures - Last Ten Fiscal Years |
126 |
| Schedule
of Revenue Bond Coverage: |
|
| |
Water
and Sewer Revenue Bonds, Last Ten Fiscal Years |
127 |
| Salaries
and Surety Bonds of Elected Officials |
128 |
| Demographic
Statistics - Last Ten Fiscal Years |
129 |
| Building
Permits, Aggregate Bank Deposits and Just Value |
|
| |
of
Taxable Property - Last Ten Fiscal Years |
130 |
| Principal
Taxpayers |
131 |
| Miscellaneous
Statistical Data |
132 |
| |
|
|
|
|
COMPLIANCE SECTION |
| Independent
Auditor's Report on Compliance and on Internal Control |
|
| |
Over
Financial Reporting Based on an Audit of Basic Financial |
|
| |
Statements
Performed in Accordance with Governmental Auditing Standards |
133 |
| |
| Independent
Auditor's Report on Schedule of Federal and State Financial Assistance |
134 |
| |
| Schedule
of Federal and State Financial Assistance |
135 |
| Notes
to Schedule of Federal and State Financial Assistance |
146 |
| |
|
| Independent
Auditor's Report on Compliance and Internal Control Over Compliance |
|
| |
Applicable
to Each Major Federal Program and State Project |
148 |
| |
|
| Schedule
of Findings and Questioned Costs |
150 |
