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INTRODUCTORY SECTION
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IV
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XVI
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XVII
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XVIII
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FINANCIAL SECTION
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Independent Auditor's Report
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1
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MANAGEMENT'S DISCUSSION AND ANALYSIS
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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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20
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Statement of Activities
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21 |
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Fund Financial Statements:
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Balance Sheet - Governmental Funds
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22
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Statements of Revenues, Expenditures, and Changes in
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Fund Balances - Governmental Funds
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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
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24 |
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Statement of Revenues, Expenditures, and Changes in Fund Balances -
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Budget and Actual - General Fund
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25 |
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Statement of Revenues, Expenditures, and Changes in Fund Balances -
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Budget and Actual - Special Revenue Grants
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26
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Statement of Revenues, Expenditures, and Changes in Fund Balances -
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Budget and Actual - Impact Fees |
27
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Statement of Net Assets - Proprietary Funds
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28
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Statement of Revenue, Expenses, and Changes in |
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Fund Net Assets - Proprietary Funds
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29
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Statement of Cash Flows - Proprietary Funds
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30
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Statement of Fiduciary Net Assets - Agency Fund
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32
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Notes to the Financial Statements
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33
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COMBINING AND INDIVIDUAL FUND SCHEDULES:
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Other Major Fund:
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Statement of Revenues, Expenditures, and Changes in Fund Balances -
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Budget and Actual - Public Safety Capital Improvement Fund
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70
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Nonmajor Funds:
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Combining Balance Sheet - Nonmajor Governmental Funds
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74
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Combining Statement of Revenues, Expenditures and
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Changes in Fund Balances - Nonmajor Governmental Funds
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77
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Budgetary Comparison Schedules
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80
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Combining Statement of Net Assets - Internal Service Funds
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112
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Combining Statements of Revenues, Expenses, and
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Changes in Fund Net Assets - Internal Service Funds
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113
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Combining Statement of Cash Flows - Internal Service Funds
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114 |
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Combining Statement of Fiduciary Net Assets - All Agency Funds
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116 |
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Combining Statement of Changes in Assets and Liabilities - All Agency Funds
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117 |
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STATISTICAL SECTION
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| Financial Trends:
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Net Assets by Component - Last Five Years
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119 |
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Changes in Net Assets - Last Five Years
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120 |
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Fund Balances - Governmental funds, Last Five Years
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121 |
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Changes in Fund Balances - Governmental Funds, Last Ten Years
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122 |
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| Revenue Capacity:
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Just Value and Estimated Actual Value of Taxable Property, Last Ten Years
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123 |
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Direct and Overlapping Property Tax Rates, Last Ten Years
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124 |
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Principal Property Tax Payers, Current Year and Nine Years Ago
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125 |
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Property Tax Levies and Collections, Last Ten Years
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126 |
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| Debt Capacity:
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Ratios of Outstanding Debt by Type, Last Ten Years
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127 |
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Direct and Overlapping Government Activities Debt
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128 |
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Legal Debt Margin Information
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129 |
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Pledge Revenue Coverage, Last Ten Years, Sales Tax Revenue Bonds
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130 |
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Pledge Revenue Coverage, Last Ten Years, Constitutional Fuel Tax Revenue Refunding Bonds
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131 |
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Pledge Revenue Coverage, Last Ten Years, Local Option Fuel Tax and Public Service Tax Bonds
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132 |
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Pledge Revenue Coverage, Last Ten Years, Public Service Tax Revenue Bonds
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133 |
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Pledge Revenue Coverage, Last Ten Years, Water and Sewer Bonds
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134 |
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| Demographic and Economic:
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Demographic and Economic Statistics, Last Ten Years
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135 |
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Principal Employers, Last Year and Nine Years Ago
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136 |
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| Operating:
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Operating Indicators by Function and Program
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137 |
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Full-time Equivalent County Government Employees by Function, Last Ten Years
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139 |
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Capital Asset Statistics by Function and Program
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140 |
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COMPLIANCE SECTION
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Independent Auditor's Report on Internal Control Over Financial Reporting
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and on Compliance and Other Matters Based on an Audit of Financial
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Statements Performed in Accordance with Governmental Auditing Standards
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141 |
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Independent Auditor's Report on Schedule of Federal and State Financial Assistance
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142
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Schedule of Federal and State Financial Assistance
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143
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Notes to Schedule of Federal and State Financial Assistance
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156
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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
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158
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Schedule of Findings and Questioned Costs
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160
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