INTRODUCTORY SECTION

• Letter of Transmittal
• Certificate of Achievement

for Excellence in Financial Reporting
• Organizational Chart

FINANCIAL SECTION

Independent Auditors' Report
Page 1
Page 2

Combined Statements - Overview
(General Purpose Financial Statements):

• Combined Balance Sheet - All Fund Types

and Account Groups and Discretely
Presented Component Units Exhibit A - 1
• Combined Statement of Revenues,

Expenditures and Changes in Fund
Balances - All Governmental Fund Types Exhibit A - 2
• Combined Statement of Revenues,

Expenditures and Changes in Fund
Balances - Budget and Actual - All
Governmental Fund Types
Exhibit A - 3 , Exhibit A - 3.1, Exhibit A - 3.2, Exhibit A - 3.3,
• Combined Statement of Revenues, Expenses

and Changes in Fund Equity - All
Proprietary Fund Types and Discretely
Presented Component Units Exhibit A - 4
• Combined Statement of Cash Flows

- All Proprietary Fund Types and
Discretely Presented Component Units
Exhibit A - 5 , Exhibit A - 5.1, Exhibit A - 5.2
• Combining Balance Sheet - All Discretely

Presented Component Units Exhibit A - 6
• Combining Statement of Revenues, Expenses

and Changes in Fund Equity - All Discretely
Presented Component Units Exhibit A - 7
• Combining Statement of Cash Flows - All

Discretely Presented Component Units
Exhibit A - 8, Exhibit A - 8.1, Exhibit A - 8.2

Notes to Financial Statements

Note 1: Summary of significant accounting policies

Note 2: Cash deficits

Note 3: Cash and investments

Note 4: Trust assets - court directed

Note 5: Property taxes

Note 6: Due from other governments

Note 7: Changes in general fixed assets

Note 8: Summary of proprietary fund fixed assets-depreciation

Note 9: Claims, judgements and risk management

Note 10: Long-term debt

Note 11: Retirement plans

Note 12: Reservations and designations of fund balance

Note 13: Deficit fund balance or retained earnings of individual funds

Note 14: Excess of expenditures over appropriations of individual funds

Note 15: Interfund transactions

Note 16: Segment information-enterprise funds

Note 17: Related parties

Note 18: Construction and other significant commitments

Note 19: Federally assisted programs - compliance audits

Note 20: Beginning fund balance/equity, restated

Note 21: Year 2000 project

 

Combining and Individual Fund
Financial Statements and Schedules:
 

General Fund:

• Statement of Revenues, Expenditures

and Changes in Fund Balance - Budget
and Actual Exhibit B - 1

Special Revenue Funds:

• Combining Balance Sheet Exhibit C - 1
• Combining Statement of Revenues, Expenditures

and Changes in Fund Balance Exhibit C - 2
• Transportation Fund:

Statement of Revenues, Expenditures
and Changes in Fund Balance - Budget
and Actual Exhibit C - 3
• Health and Animal Control Fund:

Statement of Revenues, Expenditures
and Changes in Fund Balance - Budget
and Actual Exhibit C - 4
• Flood Control District Fund:

Statement of Revenues, Expenditures
and Changes in Fund Balance - Budget
and Actual Exhibit C - 5
• Employment and Training Fund:

Statement of Revenues, Expenditures
and Changes in Fund Balance - Budget
and Actual Exhibit C - 6
• Other Special Revenue Funds:

Statement of Revenues, Expenditures
and Changes in Fund Balance - Budget
and Actual Exhibit C - 7
• Environmental Quality Fund:

Statement of Revenues, Expenditures
and Changes in Fund Balance - Budget
and Actual Exhibit C - 8
• Municipal Property Corporation Fund:

Statement of Revenues, Expenditures
and Changes in Fund Balance - Budget
and Actual Exhibit C - 9

Enterprise Funds:

• Combining Balance Sheet Exhibit D - 1
• Combining Statement of Revenues,

Expenses and Changes in Fund Equity Exhibit D - 2
• Combining Statement of Cash Flows

Exhibit D - 3 , Exhibit D - 3.1, Exhibit D - 3.2

Internal Service Funds:

• Combining Balance Sheet Exhibit E - 1
• Combining Statement of Revenues,

Expenses and Changes in Fund
Equity Exhibit E - 2
• Combining Statement of Cash Flows

Exhibit E - 3 , Exhibit E - 3.1, Exhibit E - 3.2

Agency Funds:

• Combining Balance Sheet - Trust & Agency Funds Exhibit F - 1
• Combining Balance Sheet - Agency Funds Exhibit F - 2
• Combining Statement of Changes in

Assets and Liabilities Exhibit F - 3

General Fixed Assets Account Group:

• Comparative Schedules of General Fixed

Assets by Source Exhibit G - 1
• Schedule of General Fixed Assets

by Function and Activity Exhibit G - 2
• Schedule of Changes in General Fixed

Assets By Function and Activity Exhibit G - 3

STATISTICAL SECTION