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2007 Comprehensive Annual Financial Report

    View the complete 2007 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.43
• Statement of Changes in Fiduciary Net Assets pp.44

Component Units

• Combining Statements of Net Assets pp.45
• Combining Statements of Activities pp.46

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.96
• Education Fund pp.97
• Grants Fund pp.98

Combining and Other Statements and Schedules
Non-Major Governmental Funds

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

Non-Major 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.109
• Health Services Restricted Fees Fund pp.110
• Economic Development Fund pp.111

Internal Service Funds

• Combining Statement of Net Assets pp.112
• Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets pp.114
• Combining Statement of Cash Flows pp.116

Non-Major Component Units

• Combining Statement of Net Assets pp.118
• Combining Statement of Activities pp.119

Constitutional Officers

• General and Agency Funds - Combined Schedule of Changes in Assets and Liabilities pp.120
• General and Agency Funds - Combined Schedule of Cash Reciepts, Disbursements and Balances pp.120
• General Fund - Combined Schedule of Changes in Fee and Commission Accounts pp.120

General Obligation Bonds

• Schedule of General Obligation Bonds - Except for School Purposes pp.122
• Schedule of General Obligation Bonds - School Purposes pp.126
• Schedule of Defeased Bonds pp.130

Other Budgetary Comparison Schedules

• Debt Service Fund pp.131

General Fund Budgetary Comparisons

• Summary By Type pp.132
• Summary By Department pp.133
• General Fund by Department pp.137

 Grant Funds Budgetary Comparisons

• Summary By Type pp.169
• Summary By Department pp.170
• Grant Funds By Department pp.174

Statistical Section

• Statistical Section Index pp.197
• Financial Trends Information pp.202
• Revenue Capacity Information pp.206
• Debt Capacity Information pp.210
• Demographic and Economic Information pp.212
• Operating Information pp.214
• Schedule of Salaries and Fidelity Bonds of Principal Officials pp.219

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