Introduction
Letter of Transmittal Certificate Of Achievement for Excellence in Financial Reporting Organizational Chart Principal Officials Contributors
Financial Section
Independent Auditor's Report Management's Discussion and Analysis Basic Financial Statements
Government-wide Financial Statements: Statement of Net Assets Statement of Activities Fund Financial Statements: Government Funds: Balance Sheet - Government Funds Reconciliation of the Balance Sheet Government Funds to the Statement of Net Assets Statement of Revenues, Expenditures, and Changes in Fund Balances - Government Funds Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Government Funds to the Statement of Activities Statement of Revenues, Expenditures - Budget and Actual (Non-GAAP Budgetary Basis): General Fund Proprietary Funds: Statement of Net Assets - Proprietary Funds Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds Statement of Cash Flow - Proprietary Funds Fiduciary Funds: Statement of Fiduciary Net Assets - Fiduciary Funds Notes to the Financial Statements Combining and Individual Fund Statement and Schedules: Governmental Funds: Description of Nonmajor Governmental Funds Combining Balance Sheet - Nonmajor Governmental Funds Combining Statements of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds Schedules of Revenue, Expenditures - Budget and Actual (NON-GAAP Budgetary Basis): Special Revenue Funds: Emergency Medical Services Recreation Farm and Range Valuation Fire Districts Law Enforcement Protection County Indigent ERDA Regional Correctional Center Environmental Health County Clerk Recording and Filing Fees Community Service Industrial Revenue Bonds Debt Service: General Obligation Bonds Series 1996 Refunding Services 1998 Series 1996B Series 1997 Series 1999 Series 2004 TRAN Debt Service Description of Fiduciary Funds Statements of Changes in Assests and Liabilities - Agency Funds Proprietary Funds: Description of Proprietary Funds Combining Statement of Net Assets Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets Combining Statement of Cash Flows Schedule of Revenue, Expenditures - Budget and Actual (NON GAAP Budgetary Basis) Solid Waste Regional Jail Schedule of Revenue, Expenditures - Budget and Actual (NON GAAP Budgetary Basis): Internal Service Fund Financial Data Schedules Schedule of Bank Accounts Schedule of Pledged Collateral Tax Role Reconciliation Tax Reconciliation - Properity Tax Schedule Joint Powers Agreements Agency Funds - Schedule of Changes in Assets and Liabilities Reconciliation of Nonmajor Funds GAAP Statement to the Budgetary Basis Statement
Government-wide Financial Statements:
Statement of Net Assets Statement of Activities Fund Financial Statements: Government Funds: Balance Sheet - Government Funds Reconciliation of the Balance Sheet Government Funds to the Statement of Net Assets Statement of Revenues, Expenditures, and Changes in Fund Balances - Government Funds Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Government Funds to the Statement of Activities Statement of Revenues, Expenditures - Budget and Actual (Non-GAAP Budgetary Basis): General Fund Proprietary Funds: Statement of Net Assets - Proprietary Funds Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds Statement of Cash Flow - Proprietary Funds Fiduciary Funds: Statement of Fiduciary Net Assets - Fiduciary Funds
Notes to the Financial Statements Combining and Individual Fund Statement and Schedules: Governmental Funds: Description of Nonmajor Governmental Funds Combining Balance Sheet - Nonmajor Governmental Funds Combining Statements of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds Schedules of Revenue, Expenditures - Budget and Actual (NON-GAAP Budgetary Basis): Special Revenue Funds: Emergency Medical Services Recreation Farm and Range Valuation Fire Districts Law Enforcement Protection County Indigent ERDA Regional Correctional Center Environmental Health County Clerk Recording and Filing Fees Community Service Industrial Revenue Bonds
Debt Service: General Obligation Bonds Series 1996 Refunding Services 1998 Series 1996B Series 1997 Series 1999 Series 2004 TRAN Debt Service Description of Fiduciary Funds Statements of Changes in Assests and Liabilities - Agency Funds Proprietary Funds: Description of Proprietary Funds Combining Statement of Net Assets Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets Combining Statement of Cash Flows Schedule of Revenue, Expenditures - Budget and Actual (NON GAAP Budgetary Basis) Solid Waste Regional Jail Schedule of Revenue, Expenditures - Budget and Actual (NON GAAP Budgetary Basis): Internal Service Fund Financial Data Schedules Schedule of Bank Accounts Schedule of Pledged Collateral Tax Role Reconciliation Tax Reconciliation - Properity Tax Schedule Joint Powers Agreements Agency Funds - Schedule of Changes in Assets and Liabilities Reconciliation of Nonmajor Funds GAAP Statement to the Budgetary Basis Statement
Statistical Section (Unaudited)
Fund Information: Net Assets by Component Changes in Net Assets Governmental Activities Tax Revenue by Source Fund Balances of Governmental Funds Changes in Fund Balances of Governmental Funds Assessed Value and Estimated Actual Property Property Tax Rates Direct and Overlapping Principal Property Taxpayers Property Tax Levies and Collections Ratios of Outstanding Debt by Type Ratios of General Bonded Debt Outstanding
