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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 |
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 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 |
28 |
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Statement of Revenue, Expenses, and Changes in |
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Fund Net Assets - Proprietary Funds |
29 |
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Statement of Cash Flows - Proprietary Funds |
30 |
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Statement of Fiduciary Net Assets - Agency Fund |
32 |
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Notes to the Financial Statements |
33 |
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| COMBINING AND INDIVIDUAL FUND SCHEDULES: |
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Other Major Fund: |
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Schedule of Revenues, Expenditures, and Changes in Fund Balances - |
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Budget and Actual - Public Safety Capital Improvement Fund |
72 |
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Nonmajor Funds: |
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Combining Balance Sheet - Nonmajor Governmental Funds |
76 |
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Combining Statement of Revenues, Expenditures and |
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Changes in Fund Balances - Nonmajor Governmental Funds |
80 |
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Budgetary Comparison Schedules |
84 |
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Combining Statement of Net Assets - Internal Service Funds |
121 |
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Combining Statements of Revenues, Expenses, and |
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Changes in Fund Net Assets - Internal Service Funds |
122 |
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Combining Statement of Cash Flows - Internal Service Funds |
123 |
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Combining Statement of Fiduciary Net Assets - All Agency Funds |
125 |
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Combining Schedule of Changes in Assets and Liabilities - All Agency Funds |
126 |
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STATISTICAL SECTION |
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| Financial Trends: |
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Net Assets by Component - Last Five Years |
128 |
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Changes in Net Assets - Last Five Years |
129 |
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Fund Balances - Governmental funds, Last Five Years |
130 |
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Changes in Fund Balances - Governmental Funds, Last Ten Years |
131 |
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| Revenue Capacity: |
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Just Value and Estimated Actual Value of Taxable Property, Last Ten Years |
132 |
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Direct and Overlapping Property Tax Rates, Last Ten Years |
133 |
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Principal Property Tax Payers, Current Year and Nine Years Ago |
134 |
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Property Tax Levies and Collections, Last Ten Years |
135 |
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| Debt Capacity: |
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Ratios of Outstanding Debt by Type, Last Ten Years |
136 |
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Direct and Overlapping Government Activities Debt |
137 |
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Legal Debt Margin Information |
138 |
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Pledge Revenue Coverage, Last Ten Years, Sales Tax Revenue Bonds |
139 |
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Pledge Revenue Coverage, Last Ten Years, Constitutional Fuel Tax Revenue Refunding Bonds |
140 |
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Pledge Revenue Coverage, Last Ten Years, Local Option Fuel Tax and Public Service Tax Bonds |
141 |
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Pledge Revenue Coverage, Last Ten Years, Public Service Tax Revenue Bonds |
142 |
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Pledge Revenue Coverage, Last Ten Years, Water and Sewer Bonds |
143 |
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| Demographic and Economic: |
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Demographic and Economic Statistics, Last Ten Years |
144 |
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Principal Employers, Last Year and Nine Years Ago |
145 |
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| Operating: |
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Operating Indicators by Function and Program |
146 |
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Full-time Equivalent County Government Employees by Function, Last Ten Years |
148 |
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Capital Asset Statistics by Function and Program |
149 |
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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 |
150 |
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| Independent Auditor's Report on Schedule of Federal and State Financial Assistance |
152 |
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| Schedule of Federal and State Financial Assistance |
153 |
| Notes to Schedule of Federal and State Financial Assistance |
166 |
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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 |
168 |
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| Schedule of Findings and Questioned Costs |
170 |
