View Other Items in this Archive | View All Archives | Printable Version

2009 Comprehensive Annual Financial Report

View the complete 2009 Comprehensive Annual Financial Report

Table of Contents

Introductory Section 

• Letter of Transmittal pp.1
• County Officials pp. 8
• County Organization Chart pp.9
• GFOA Certificate of Achievement pp.10

Financial Section

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

Basic Financial Statements
Government-wide Financial Statements

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

Fund Financial Statements
Governmental Funds

• Balance Sheet pp.32
• 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
• Reconciliation of Changes in Fund Balances of Governmental Funds to the Statement of Activities pp.39

Proprietary Funds

• Statement of Net Assets pp.40
• Statement of Revenues, Expenses, and Changes in Fund Net Assets pp.41
• Statement of Cash Flows pp.42

Fiduciary Funds

• Statement of Fiduciary Net Assets pp.44
• Statement of Changes in Fiduciary Net Assets pp.45

Component Units

• Combining Statements of Net Assets pp.46
• Combining Statements of Activities pp.48

Notes to Financial Statements

• Index to Notes to Financial Statements pp.51
• Notes to Financial Statements pp.52

Required Supplementary Information
Budgetary Comparison Schedules

• • General Fund pp.92
  • Education Fund pp.92
  • Grants Fund pp.93
  • Shelby County Retirement System pp.94
  • Other Post Employment Benefits (OPEB) Trust Fund pp.94
  • Notes to the Required Supplementary Information pp.95
• 
  
• 
  

• Combining Statement of Net Assets pp.97
• Combining Statement of Revenues, Expenditures, and Changes in Funds Net Asset pp.98
• Combining Statement of Cash Flows pp.99

Non-Major Governmental Funds

• Combining Balance Sheet pp.100
• Combining Statement of Revenues, Expenditures, and Changes in Fund Balances pp.102

Nonmajor Special Revenue Funds Budgetary Comparison Schedules

• Roads and Bridges Fund pp.104
• Solid Waste Management Fund pp.105
• Hotel Motel Tax Fund pp.106
• Sheriff Narcotics Fund pp.107
• Data Processing Fees Fund pp.108
• Car Rental Tax Fund pp.108
• Health Services Restricted Fees Fund pp.109
• Economic Development Fund pp.110

Internal Service Funds

• Combining Statement of Net Assets pp.111
• Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets pp.112
• Combining Statement of Cash Flows pp.113

Constitutional Officers

• Combined Schedule of Changes in Assets and Liabilities pp.114

General Obligation Bonds

• Schedule of General Obligation Bonds - Except for School Purposes pp.118
• Schedule of General Obligation Bonds - School Purposes pp.122
• Schedule of Defeased Bonds pp.126

Other Budgetary Comparison Schedules

• Debt Service Fund pp.127

General Fund Budgetary Comparisons

• Summary By Type pp.128
• Summary By Department pp.129
• General Fund by Department pp.133

Grant Funds Budgetary Comparisons

• Summary By Type pp.165
• Summary By Department pp.166
• Grant Funds By Department pp.170

Statistical Section

• Statistical Section Index pp.191
• Financial Trends Information pp.192
• Revenue Capacity Information pp.200
• Debt Capacity Information pp.204
• Demographic and Economic Information pp.206
• Operating Information pp.208
• Schedule of Salaries and Fidelity Bonds of Principal Officials pp.212