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2003 Comprehensive Annual Financial Report

View the complete 2003 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.13-28

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 pp.40-41
• Statement of Revenues, Expenses, and Changes in Fund Net Assets pp.42-43
• Statement of Cash Flows pp.44-47

Fiduciary Funds

• Statement of Fiduciary Net Assets pp.48
• Statement of Changes in Fiduciary Net Assets pp.49

Component Units

• Combining Statements of Net Assets pp.51
• Combining Statements of Activities pp.52-53
• Notes to Financial Statements pp.55-93

Required Supplementary Information
Budgetary Comparison Schedules

• General Fund pp.95
• Education Fund pp.96
• Grants Fund pp.97

Combining and Other Statements and Schedules
Non-Major Governmental Funds

• Combining Balance Sheet pp.100-101
• Combining Statement of Revenues, Expenditures, and Changes in Fund Balances pp.102-103
• Budgetary Comparison pp.104-109

Internal Service Funds 

•  
• Combining Statement of Net Assets pp.110-111
• Combining State of Revenues, Expenses, and Changes in Fund Net Assets pp.112-113
• Combining Statement of Cash Flows pp.114-117 

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.120-121
• General and Agency Funds - Combined Schedule of Cash Receipts, Disbursements and Balances pp.122-123
• General Fund - Combined Schedule of Changes in Fee and Commission Accounts pp.124-125

General Obligation Bonds

• Schedule of General Obligation Bonds - Except School Purposes pp.126-129
• Schedule of General Obligation Bonds - Schools Purposes pp.130-133
• Schedule of Defeased Bonds pp.134 

Other Budgetary Comparison Schedules

• Dept Service Fund pp.135

General Fund Budgetary Comparisons

• Summary By Type pp.136
• Summary By Department pp.137-141
• General Fund by Department pp.142-212

 Grant Funds Budgetary Comparisons

• Summary By Type pp.213
• Summary By Department pp.214-217
• Grant Funds By Department pp.218-241

Statistical Section

• General Government Expenditures By Function - Last Ten Fiscal Years pp.243
• General Government Revenues By Source - Last Ten Fiscal Years pp.244
• Property Tax Levies and Collections - Last Ten Fiscal Years pp.245 
• Construction Permits - Last Ten Fiscal Years pp.246 
• Assessed and Estimated Value of Taxable Property - Last Ten Fiscal Years pp.247 
• Property Tax Rates - Direct and Overlapping Government - Last Ten Fiscal Years pp.248
• Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita - Las Ten Fiscal Years pp.249
• Ratio of Annual Debt Service Expenditures for General Bonded Debt to General Government Expenditures - Last Ten Fiscal Years pp.250
• Schedule of Direct and Overlapping Debt pp.251
• Miscellaneous Statistics pp.252
• Schedule of Salaries and Fidelity Bonds of Principle Officials pp.254