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2008 Comprehensive Annual Financial Report

View the complete 2008 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.47

Notes to Financial Statements

• Index to Notes to Financial Statements pp.49
• Notes to Financial Statements pp.50

Required Supplementary Information
Budgetary Comparison Schedules

• General Fund pp.94
• Education Fund pp.94
• Grants Fund pp.95
• Shelby County Retirement System pp.96
• Other Post Employment Benefits (OPEB) Trust Fund pp.96
• Notes to the Required Supplementary Information pp.97

Combining and Other Statements and Schedules
Non-Major Enterprise Funds 

• Combining Statement of Net Assets pp.99
• Combining Statement of Revenues, Expenditures, and Changes in Funds Net Asset pp.100
• Combining Statement of Cash Flows pp.101

Non-Major Governmental Funds

• Combining Balance Sheet pp.102
• Combining Statement of Revenues, Expenditures, and Changes in Fund Balances pp.104

Non-Major Special Revenue Funds Budgetary Comparison Schedules

• Roads and Bridges Fund pp.106
• Solid Waste Management Fund pp.107
• Hotel Motel Tax Fund pp.108
• Sheriff Narcotics Fund pp.109
• Data Processing Fees Fund pp.110
• Car Rental Tax Fund pp.111
• Health Services Restricted Fees Fund pp.111
• Economic Development Fund pp.112

Internal Service Funds

• Combining Statement of Net Assets pp.113
• Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets pp.114
• Combining Statement of Cash Flows pp.115

Constitutional Officers

• Combined Schedule of Changes in Assets and Liabilities pp.116

General Obligation Bonds

• Schedule of General Obligation Bonds - Except for School Purposes pp.120
• Schedule of General Obligation Bonds - School Purposes pp.124
• Schedule of Defeased Bonds pp.128

Other Budgetary Comparison Schedules

• Debt Service Fund pp.129

General Fund Budgetary Comparisons

• Summary By Type pp.130
• Summary By Department pp.131
• General Fund by Department pp.136

Grant Funds Budgetary Comparisons
 

• Summary By Type pp.167
• Summary By Department pp.168
• Grant Funds By Department pp.172

Statistical Section

• Statistical Section Index pp.193
• Financial Trends Information pp.194
• Revenue Capacity Information pp.202
• Debt Capacity Information pp.206
• Demographic and Economic Information pp.208
• Operating Information pp.210
• Schedule of Salaries and Fidelity Bonds of Principal Officials pp.214

Single Audit