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 Position 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 Position - Proprietary Funds
  • Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds
  • Statement of Cash Flows – Proprietary Funds
  • Statement of Fiduciary Net Position – Agency Funds
  • Combining Statement of Net Position - Discretely Presented Component Units
  • Combining Statement of Activities - Discretely Presented Component Units

• Notes to the Financial Statements
• Required Supplementary Financial Information
  • Schedule of the Proportionate Share of the Net Pension Liability
  • Schedule of the Required Contributions – Past Ten Years
  • Schedule of Changes in the County's Total OPEB And Related Ratios
  • Schedule of Charleston County OPEB Contributions
  • Schedule of Proportionate Share OPEB Liability

• Supplementary Financial Information

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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
  • Debt Service Fund
  • Accommodations Special Revenue Fund
  • Child Support Enforcement Special Revenue Fund
  • Economic Development Special Revenue Fund
  • Education Special Revenue Fund
  • Fire Districts Special Revenue Fund
  • Hazardous Materials Enforcement Special Revenue Fund
  • Public Defender Special Revenue Fund
  • Sheriff Special Revenue Fund
  • Solicitor Special Revenue Fund
  • Stormwater Drainage Special Revenue Funds
  • 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

• Capital Assets Used in the Operation of Governmental Funds
  • Schedule by Function
  • Schedule of Changes by Function

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Statistical Section

• Net Position by Component
• Changes in Net Position
• Fund Balances of Governmental Funds
• Changes in Fund Balances of Governmental Funds
• Assessed Value and Estimated Actual Value of Taxable Property
• Property Tax Rates - Direct and Overlapping Governments
• Principal Property Taxpayers
• Property Tax Levies and Collections
• Ratio of Outstanding Debt by Type
• Ratio of General Obligation Bonded Debt Per Capita
• Ratio of Total Tax Supported Debt to Assessed Value and Total Tax Supported Debt Per Capita
• Legal Debt Margin Information
• Collected Pledged FILOT Revenues
• Demographic and Economic Statistics
• Principal Employers
• Full Time Equivalent County Government Employees by Function
• Operating Indicators by Function/Program
• Capital Asset Statistics by Function
• Financial Assurance Coverage - Municipal Solid Waste