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2004 Comprehensive Annual Financial Report

View the complete 2004 Comprehensive Annual Financial Report. 

Table of Contents

Introductory Section 

• Letter of Transmittal pp.1-6
• County Officials pp.7
• County Organization Chart pp.8
• GFOA Certificate of Achievement pp.9

Financial Section

• Independent Auditors Report pp.11-12
• Management's Discussion and Analysis pp.13-27

Basic Financial Statements
Government-wide Financial Statements

• Statement of Net Assets pp.29
• Statement of Activities pp.30-31

Fund Financial Statements
Governmental Funds

• Balance Sheet pp.32-33
• Reconciliation of Fund Balances of Governmental Funds to the Statement of Net Assets pp.35
• Statement of Revenues, Expenditures, and Changes in Fund Balances pp.36-37
• Reconciliation of Changes in Fund Balances of Governmental Funds to the Statement of Activities pp.39

Proprietary Funds

• Statement of Net Asset and Statement of Revenues, Expenses, and Changes in Fund Net Assets pp.40-43
• Statement of Cash Flows pp.44-47

Fiduciary Funds

• Statement of Fiduciary Net Assets pp.48-49

Component Units

• Combining Statements of Net Assets pp.51
• Combining Statements of Activities pp.52-53
• Notes to Financial Statements pp.55-97

Required Supplementary Information
Budgetary Comparison Schedules

• General Fund, Education Fund, and Grants Fund pp.99-101

Combining and Other Statements and Schedules
Non-Major Governmental Funds

• Combining Balance Sheet pp.104-107
  - Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 
• Budgetary Comparison pp.108-113

Internal Service Funds 

•  
• Combining Statement of Net Assets pp.114-117
  - Combining State of Revenues and Expenses 
• Changes in Fund Net Assets pp.118-121 

Non-Major Component Units

• Combining Statement of Net Assets pp.122-23
  - Combining Statement of Activities 

Constitutional Officers

• General and Agency Funds - Combined Schedule of Changes in Assets and Liabilities pp.124-125
• General and Agency Funds - Combined Schedule of Cash Receipts, Disbursements and Balances pp.126-127
• General Fund - Combined Schedule of Changes in Fee and Commission Accounts pp.128-129

General Obligation Bonds

• Schedule of General Obligation Bonds pp.130-140
  - Except School Purposes
   - Schedule of General Obligation Bonds - Schools Purposes
   - Schedule of Defeased Bonds 

Other Budgetary Comparison Schedules

• Dept Service Fund pp.141

General Fund Budgetary Comparisons

• Summary By Type pp.142
• Summary By Department pp.143-147
• General Fund by Department pp.148-217

 Grant Funds Budgetary Comparisons

• Summary By Type pp.218
• Summary By Department pp.219-222
• Grant Funds By Department pp.223-246

Statistical Section

• General Government Expenditures By Function - Last Ten Fiscal Years pp.247-258
  - General Government Revenues By Source - Last Ten Fiscal Years pp.248
   - Property Tax Levies and Collections - Last Ten Fiscal Years pp.249
   - Construction Permits - Last Ten Fiscal Years pp.250
   - Assessed and Estimated Value of Taxable Property - Last Ten Fiscal Years pp.251
   - Property Tax Rates - Direct and Overlapping Government - Last Ten Fiscal Years pp.252
   - Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita - Las Ten Fiscal Years pp.253
   - Ratio of Annual Debt Service Expenditures for General Bonded Debt to General Government Expenditures - Last Ten Fiscal Years pp.254
   - Schedule of Direct and Overlapping Debt pp.255
   - Miscellaneous Statistics pp.256-257
   - Schedule of Salaries and Fidelity Bonds of Principle Officials pp.258