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TABLE OF CONTENTS

TABLE OF CONTENTS


 

INTRODUCTORY SECTION

Letter of Transmittal

GFOA Certificate of Achievement

Organizational Chart

Officials

FINANCIAL SECTION

 

 

Independent Auditors' Report

General Purpose Financial Statements:

Exhibit 1    Combined Balance Sheet--All Fund Types, Account Groups, and Discretely Presented Component Unit


 

Exhibit 2    Combined Statement of Revenues, Expenditures and Changes in Fund     Balances--All Governmental Fund Types, Expendable Trust Funds and Discretely Presented Component Unit


 

Exhibit 3    Combined Statement of Revenues, Expenditures and Changes in Fund Balances--Budget and Actual--General, Special Revenue and Capital Projects Funds and Discretely Presented Component Unit


 

Exhibit 4    Combined Statement of Revenues, Expenses and Changes in Retained Earnings--All Proprietary Funds


 

Exhibit 5    Combined Statement of Cash Flows--All Proprietary Funds


 

Exhibit 6    Statement of Changes in Plan Net Assets--Pension Trust Fund


 

Notes to Financial Statements

 

Note 1    Summary of Significant Accounting Policies

 

Note 2    Cash and Investments

 

Note 3    Property Taxes Receivable

 

Note 4    Due From Other Governmental Units

 

Note 5    Interfund Obligations

 

Note 6    Fixed Assets

 

Note 7    Contributed Capital

 

Note 8    Bond Issue Costs

 

Note 9    Long Term Obligations

 

Note 10    Claims, Judgments and Compensated Absences

 

Note 11    Defined Benefit Pension Plan

 

Note 12    Length of Service Awards Program

 

Note 14    Deferred Compensation Plan

 

Note 15    Closure and Postclosure Care Costs

 

Note 16    Enterprise Segment Information

 

Note 17    Risk Management

 

Note 18    Surety Bonds

 

Note 19    Commitments and Contingencies

 

Note 20    Subsequent Events

 

Note 21    Claims and Litigation

 

Note 22    Commitments Under Non-Capitalized Leases

 

Note 23    Supplemental Appropriations

 

Note 24    Advance Refunding

 

Note 25    New Accounting Standards

Combining Financial Statements:

 

Exhibit A-1    Special Revenue Funds--Combining Balance Sheet


 

Exhibit A-2    Special Revenue Funds--Combining Statement of Revenues, Expenditures and Changes in Fund Balances


 

Exhibit A-3    Special Revenue Funds--Combining Statement of Revenues, Expenditures and Changes in Fund Balances-Budget and Actual


 

Exhibit B-1    Capital Projects Funds--Combining Balance Sheet


 

Exhibit B-2    Capital Projects Funds--Combining Statement of Revenues, Expenditures and Changes in Fund Balances


 

Exhibit B-3    Capital Projects Funds--Combining Statement of Revenues, Expenditures and Changes in Fund Balances-Budget and Actual


 

Exhibit C-1    Enterprise Funds--Combining Balance Sheet


 

Exhibit C-2    Enterprise Funds--Combining Statement of Revenues, Expenses and Changes in Retained Earnings


 

Exhibit C-3    Enterprise Funds--Combining Statement of Cash Flows


 

Exhibit D-1    Internal Service Funds--Combining Balance Sheet


 

Exhibit D-2    Internal Service Funds--Combining Statement of Revenues, Expenses and Changes in Retained Earnings


 

Exhibit D-3    Internal Service Funds--Combining Statement of Cash Flows


 

Exhibit E-1    Fiduciary Funds--Combining Balance Sheet


 

Exhibit E-2    Expendable Trust Funds--Combining Statement of Revenues, Expenditures and Changes in Fund Balances


 

Exhibit E-3    Agency Funds--Combining Statement of Changes in Assets and Liabilities


 

Exhibit E-4    Pension Trust Funds - Statement of Changes in Plan Net Assets


 

Exhibit F-1    Schedule of General Fixed Assets by Source--Primary Government and Discretely Presented Component Unit


 

Exhibit F-2    Schedule of General Fixed Assets by Function and Activities--Primary Government and Discretely Presented Component Unit


 

Exhibit F-3    Schedule of Changes in General Fixed Assets by Function--Primary Government and Discretely Presented Component Unit


 

Exhibit G-1    Discretely Presented Component Unit--School Board--Combining Balance Sheet


 

Exhibit G-2    Discretely Presented Component Unit--School Board--Combining Statement of Revenues, Expenditures, and Changes in Fund Balances


 

Exhibit G-3    Discretely Presented Component Unit--School Board--Budget and Actual Combining Statement of Revenues, Expenditures, and Changes in Fund Balances

Supporting Schedules:

Schedule 1    Governmental Funds and Discretely Presented Component Unit Schedule of Revenues--Budget and Actual

Schedule 2    Governmental Funds and Discretely Presented Component Unit Schedule of Expenditures--Budget and Actual

STATISTICAL SECTION

    

    Table 1    General Governmental Expenditures by Function

 

    Table 2    General Governmental Revenues by Source

 

    Table 3    Property Tax Levies and Collections

 

    Table 4    Assessed Value of All Taxable Property

 

    Table 5    Property Tax Rates

 

    Table 6    Ratio of Net General Bonded Debt to Assessed Value

 

    Table 7    Ratio of Debt Service to Total Government Expenditures

 

    Table 8    Revenue Bond Coverage

 

    Table 9    Demographic Statistics

 

    Table 10  Property Value, Construction and Bank Deposits

 

    Table 11  Principal Taxpayers

 

    Table 12  Miscellaneous Statistics

 

    Table 13  Statement of Net Assets

 

    Table 14  Statement of Activities        

 

 

COMPLIANCE SECTION

Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Governmental Auditing Standards

Report on Compliance with Requirements Applicable to Each Major Program and Internal Control Over Compliance in Accordance with OMB Circular A-133

Schedule of Expenditures of Federal Awards---Primary Government and Discretely Presented Component Unit

Schedule Finding and Questioned Costs

Date Last Modified: 01/30/2003

 
 


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