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INTRODUCTORY SECTION |
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V |
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XVIII |
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XIX |
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XX |
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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 |
18 |
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Statement of Activities |
19 |
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Fund Financial Statements: |
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Balance Sheet - Governmental Funds |
20 |
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Statement of Revenues, Expenditures, and Changes in |
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Fund Balances - Governmental Funds |
21 |
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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 |
22 |
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Statement of Revenues, Expenditures, and Changes in Fund Balances - |
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Budget and Actual - General Fund |
23 |
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Statement of Revenues, Expenditures, and Changes in Fund Balances - |
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Budget and Actual - Special Revenue Grants |
24 |
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Statement of Revenues, Expenditures, and Changes in Fund Balances - |
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Budget and Actual - Impact Fees |
25 |
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Statement of Revenues, Expenditures, and Changes in Fund Balances - |
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Budget and Actual - Indigent Healthcare |
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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| REQUIRED SUPPLEMENTAL INFORMATION: |
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Schedule of Funding Progress - Other Postemployment Benefits |
70 |
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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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Internal Service Funds: |
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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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Agency Funds: |
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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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Pledged Revenue Coverage, Last Ten Years, Sales Tax Revenue Bonds |
138 |
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Pledged Revenue Coverage, Last Ten Years, Constitutional Fuel Tax Revenue Refunding Bonds |
139 |
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Pledged Revenue Coverage, Last Ten Years, Local Option Fuel Tax and Public Service Tax Bonds |
140 |
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Pledged Revenue Coverage, Last Ten Years, Public Service Tax Revenue Bonds |
141 |
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Pledged Revenue Coverage, Last Ten Years, Water and Sewer Bonds |
142 |
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| Demographic and Economic: |
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Demographic and Economic Statistics, Last Ten Years |
143 |
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Principal Employers, Last Year and Nine Years Ago |
144 |
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| Operating: |
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Operating Indicators by Function and Program |
145 |
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Full-time Equivalent County Government Employees by Function, Last Ten Years |
147 |
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Capital Asset Statistics by Function and Program |
148 |
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| Other Supplemental Schedules: |
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Capital Improvement Revenue Bonds, Series 2000, 2002, 2004 and 2004A |
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Continuing Disclosure |
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Distribution Percentages |
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Historical Sales Tax Revenues of the County |
149 |
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Public Facilities Revenue Bonds, Series 2005 |
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Continuing Disclosure |
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County Revenue Sharing Apportionment Factor Data |
150 |
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Revenue Sharing Trust Fund for Counties Receipts |
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Pledged Revenue Share Monies |
151 |
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Pro Forma Debt Coverage |
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Constitutional Fuel Tax Revenue Refunding Bonds, Series 2006 |
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Continuing Disclosure |
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Historical Distribution of Constitutional Fuel Tax Revenues to Polk County |
152 |
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Historical and Pro Forma Debt Service Coverage |
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Historical Gasoline Sales, Population Count, Distribution Factor and |
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Relative Land Area for Polk County |
153 |
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Transportation Improvement Revenue Bonds, Series 2000 and 2004 |
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Continuing Disclosure |
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Annual Share of Polk County Fuel Tax Revenue |
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Motor Fuel Gallons sold in Polk County |
154 |
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Polk County Distribution Percentages(Under Ordinance No. 87.04 |
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Annual Public Service Tax Revenue |
155 |
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Utility Systems Revenue Bonds, Series 1997B, 2003, 2004 A and 2004 B |
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Continuing Disclosure |
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Historical Revenues and Expenses |
156 |
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Residential Water, Wastewater and Reclaimed Water Rates |
158 |
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Water System Permitted Capacity, Actual Demand and Peak Demands |
166 |
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Wastewater System Permitted Capacity, Actual Flows and Peak Flows |
167 |
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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 |
168 |
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| Independent Auditor's Report on Schedule of Federal and State Financial Assistance |
170 |
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| Schedule of Federal and State Financial Assistance |
171 |
| Notes to Schedule of Federal and State Financial Assistance |
185 |
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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 |
187 |
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| Schedule of Findings and Questioned Costs |
189 |
