Table of Contents
Letter of Transmittal
Organizational Chart
Elected and Appointed Officials
Independent Auditor's Report
Management's Discussion and Analysis
Exhibit 1 - Statement of Net Assets
Exhibit 2 - Statement of Activities
Exhibit 3 - Balance Sheet - Governmental Funds; Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets
Exhibit 4 - Statement of Revenues; Expenditures and Changes in Fund Balances Governmental Funds ; Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
Exhibit 5 - Statement of Revenues, Expenditures and Changes in Fund Balances Budget and Actual All Governmental Fund Types
Exhibit 6 - Statement of Net Assets Proprietary Funds
Exhibit 7 - Statement of Revenues, Expenses and Changes in Fund Net Assets Proprietary Funds
Exhibit 8 - Statement of Cash Flows Proprietary Funds
Exhibit 9 - Statement of Fiduciary Net Assets Agency Funds
Notes to the Financial Statements
Schedule 1 - Schedule of Funding Progress for the Retiree Health Plan
Schedule A-1 - Schedule of Revenues - Budget and Actual General Fund
Schedule A-2 - Schedule of Expenditures - Budget and Actual General Fund
Schedule B-1 - Balance Sheet Nonmajor Governmental Funds
Schedule B-2 - Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
Schedule C-1 - Combining Balance Sheet All Special Revenue Funds
Schedule C-2 - Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual All Special Revenue Funds
Schedule C-3 - Combining Statement of Revenues, Expenditures and Changes in Fund Balances Special Revenue Funds - General Government Grants
Schedule C-4 - Combining Statement of Revenues, Expenditures and Changes in Fund Balances Special Revenue Funds - Public Safety Grants
Schedule C-5 - Combining Statement of Revenues, Expenditures and Changes in Fund Balances Special Revenues Funds - Public Works Programs
Schedule C-6 - Combining Statement of Revenues, Expenditures and Changes in Fund Balances Special Revenue Funds - Alcohol and Drug Programs
Schedule C-7 - Combining Statement of Revenues, Expenditures and Changes in Fund Balances Special Revenue Funds Disabilities and Special Needs Programs
Schedule C-8 - Combining Statement of Revenues, Expenditures and Change in Fund Balances Special Revenue Funds - Public Welfare Programs
Schedule C-9 - Combining Statement of Revenues, Expenditures and Changes in Fund Balances Special Revenue Funds - Cultural and Recreation Programs
Schedule D-1 - Combining Balance Sheet All Debt Service Funds
Schedule D-2 - Combining Balance of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual All Debt Service Funds
Schedule E-1 - Combining Balance Sheet All Capital Project Funds
Schedule E-2 - Combining Balance of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual All Capital Project Funds
Schedule F - Combining Statement of Changes in Assets and Liabilities
Schedule G - Schedule of Fines, Assessments and Surcharges
Schedule of Expenditures of Federal Awards
Report on Internal Control over Financial Reporting and on Compliance and Other Matters: Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards
Report on Compliance with Requirements Applicable to each Major Program and Internal Control over Compliance: In Compliance with OMB Circular A-133
Schedule of Findings and Questioned Costs
Summary Schedule of Prior Audit Findings
Statistical Section Contents and Explainations
Table 1 - Net Assets by Component