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Comprehensive Annual Financial Report

Contents
Introductory Section (PDF) (8 pages)
  • Letter of Transmittal
  • Certificate of Achievement for Excellence in Financial Reporting
  • List of Elected Officials
  • List of Appointed Officials
  • Organizational Chart
Financial Section (PDF) (18 pages)
  • Independent Auditor’s Opinion
  • Management’s Discussion and Analysis
Basic Financial Statements (PDF) (52 pages)
  • Description of Basic Financial Statements
  • Statement of Net Assets
  • Statements of Activities
  • Balance Sheet - Governmental Funds
  • Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets
  • Statement of Revenues, Expenditures, and Changes in Fund Balance - Governmental Funds
  • Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
  • Statement of Net Assets - Proprietary Funds
  • Statement of Revenues, Expenditures, and Changes in Fund Net Assets -
    Proprietary Funds
  • Statement of Cash Flows - Proprietary Funds
  • Statement of Fiduciary Net Assets - Fiduciary Funds
  • Statement of Changes Fiduciary Net Assets - Fiduciary Funds
  • Notes to Financial Statements
Required Supplemental Information (PDF) (9 pages)
  • Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - General Fund
  • Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Other Major Funds
  • Schedule of Funding Progress
  • Notes to Required Supplemental Information
Combining and Individual Statements and Schedules (PDF) (61 pages)
  • Statement of Revenues-Budget and Actual-General Fund
  • Statement of Expenditures-Budget and Actual-General Fund
  • Combining Balance Sheet Nonmajor Governmental Funds
  • Combining Statement of Revenues, Expenditures, and Changes in Fund Balance - Nonmajor Governmental Funds
  • Description of Nonmajor Special Revenue Funds
  • Combining Balance Sheet - Nonmajor Special Revenue Funds
  • Combining Statement of Revenues, Expenditures, and Changes in Fund Balance - Nonmajor Special Revenue Funds
  • Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Nonmajor Special Revenue Funds
  • Description of Nonmajor Debt Service Funds
  • Combining Balance Sheet - Nonmajor Debt Service Funds
  • Combining Statement of Revenues, Expenditures, and Changes in Fund Balance - Nonmajor Debt Service Funds
  • Schedules of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Debt Service Funds
  • Description of Nonmajor Capital Project Funds
  • Combining Balance Sheet - Nonmajor Capital Project Funds
  • Combining Statement of Revenues, Expenditures, and Changes in Fund Balance - Nonmajor Capital Project Funds
  • Schedules of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Nonmajor Capital Project Funds
Internal Service Funds (PDF) (12 pages)
  • Description of Internal Service Funds
  • Combining Statement of Net Assets - Internal Service Funds
  • Combining Statement of Revenues, Expenses and Changes in Fund - Net Assets - Internal Service Funds
  • Combining Statement of Cash Flows - Internal Service Funds
Fiduciary Funds (PDF) (18 pages)
  • Description of Fiduciary Funds
  • Statement of Net Assets Investment Trust Funds
  • Statement of Changes in Net Assets Investment Trust Funds
  • Combining Balance Sheet Fiduciary Funds
  • Combining Statement of Changes in Assets and Liabilities Fiduciary Funds
Capital Assets (PDF) (4 pages)
  • Description of Capital Asset Schedules
  • Schedule by Function and Activity - Governmental Fund Capital Assets
  • Schedule of Changes by Function and Activity - Governmental Fund Capital Assets
  • Schedule by Source - Governmental Fund Capital Assets
Statistical Section (PDF) (21 pages)
  • Description of Statistical Section
  • Net Assets by Component
  • Changes in Net Assets
  • Fund Balances - Governmental Funds
  • Changes in Fund Balances - Governmental Funds
  • Tax Revenues by Source - Governmental Funds
  • Assessed and Estimated Value of Taxable Property
  • Principal Property Taxpayers
  • Property Tax Levies and Collections
  • Property Tax Rates - Direct and Overlapping Governments
  • Ratio of Outstanding Debt by Type
  • Ratios of General Bonded Debt Outstanding
  • Direct and Overlapping Governmental Activities Bonded Debt
  • Legal Debt Margin Information
  • Demographic and Economic Statistics
  • Full Equivalent County Employees by Function/Program
  • Principal Employers
  • Capital Asset Statistics by Function
  • Operating Indicators by Function