Finance

Introductory

• Title Page, Table of Contents
• Letter of Transmittal
• GFOA Certificate of Achievement
• Organizational Chart
• Principal Officials

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Financial Section

• Report of Independent Auditors
• Management's Discussion and Analysis

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Basic Financial Statements

• Government-wide Financial Statements
  • Statement of Net Position
  • Statement of Activities

• Fund Financial Statements
  • Balance Sheet-Governmental Funds
  • Reconciliation of Total Governmental Fund Balances to Net Assets of Governmental Activities
  • Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds
  • Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
  • Statements of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual General Fund
  • Statement of Net Assets - Proprietary Funds
  • Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds
  • Statement of Cash Flows - Proprietary Funds
  • Statement of Fiduciary Assets and Liabilities - Agency Funds
  • Combining Statement of Net Assets - Discretely Presented Component Units
  • Combining Statement of Activities - Discretely Presented Component Units

• Notes to the Financial Statements

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Combining Financial Statements and Schedules

• Combining Balance Sheet - Nonmajor Governmental Funds
• Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds
• Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual
  • Accommodations Special Revenue Fund
  • Child Support Enforcement Special Revenue Fund
  • Coroner's Training Special Revenue Fund
  • Economic Development Special Revenue Fund
  • Education Special Revenue Fund
  • Emergency Medical Service Special Revenue Fund
  • Fire Districts Special Revenue Fund
  • Geographic Information Systems Special Revenue Fund
  • Hazardous Materials Enforcement Special Revenue Fund
  • Mosquito Control Special Revenue Fund
  • Sheriff Special Revenue Fund
  • Solicitor Special Revenue Fund
  • Transportation Special Revenue Fund
  • Victim Notification Special Revenue Fund

• Victim Notification: Statement of Fines, Assessments, and Surcharges Collected

• Combining Statements of Nonmajor Enterprise Funds
  • Combining Statement of Net Position - Nonmajor Enterprise Funds
  • Combining Statement of Revenues, Expenses and Changes in Fund Net Position - Nonmajor Enterprise Funds
  • Combining Statement of Cash Flows - Nonmajor Enterprise Funds

• Combining Statements of Internal Service Funds
  • Combining Statement of Net Position - Internal Service Funds
  • Combining Statement of Revenues, Expenses, and Changes in Fund Net Position - Internal Service Funds
  • Combining Statement of Cash Flows - Internal Service Funds

• Combining Statement of Changes in Assets and Liabilities - Agency Funds
• Capital Assets Used in the Operation of Governmental Funds
  • Schedule by Function and Activity
  • Schedule of Changes by Function and Activity

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Statistical Section

• Government-wide Information
  • Government-wide Expenses by Function
  • Government-wide Revenues by Function

• Fund Information
  • General Governmental Expenditures by Function
  • General Governmental Revenues by Source
  • Property Tax Levies and Collections
  • Assessed and Estimated Value of Taxable Property
  • Property Tax Rates - Direct and Overlapping Governments
  • Ratio of Net General Obligation Bonded Debt to Assessed Value and Net General Obligation Bonded Debt Per Capita
  • Ratio of Total Net Tax Supported Debt to Assessed Value and Total Net Tax Supported Debt Per Capita
  • Ratio of Annual Debt Service Expenditures for General Obligation Bonded Debt to Total General Governmental Expenditures
  • Computation of Direct and Overlapping Bonded Debt - General Obligation Bonds
  • Revenue Bond Coverage - Solid Waste Enterprise Fund
  • User Fee Rate History
  • User Fee Billing History
  • Disposal Fee History
  • Financial Assurance Coverage - Municipal Solid Waste Landfill Facilities
  • Demographic Statistics
  • Property Value, Construction and bank deposits
  • Principal taxpayers
  • Miscellaneous statistics