I. INTRODUCTORY SECTION
Letter of Transmittal
Certificate of Achievement of Excellence in Financial Reporting
Organizational Chart

II. FINANCIAL SECTION

Independent Auditors' Report

A. MANAGEMENT'S DISCUSSION AND ANALYSIS
(required supplementary information)

B. BASIC FINANCIAL STATEMENTS

Governmental-Wide Financial Statements
Statement of Net Assets Exhibit A-1
Statement of Activities Exhibit A-2

Governmental Fund Financial Statements (Major and Other)
Balance Sheet-Governmental Funds Exhibit A-3
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets Exhibit A-4
Statement of Revenues, Expenditures, and Changes in Fund Balances - Government Funds Exhibit A-5
Reconciliation of Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of
Activities Exhibit A-6

Proprietary Fund Financial Statements (Major and Other)
Statement of Net Assets - Proprietary Funds Exhibit A-7
Statement of Revenues, Expenses, and Changes in Net Assets - Proprietary Funds Exhibit A-8
Statement of Cash Flows - Proprietary Funds Exhibit A-9

Fiduciary Fund Financial Statements
Statement of Fiduciary Net Assets Exhibit A-10
Statement of Changes in Fiduciary Net Assets Exhibit A-11

Component Unit Financial Statements
Statement of Net Assets Exhibit A-12
Statement of Activities Exhibit A-13

Notes to Financial Statements
Note 1: Summary of significant accounting policies
Note 2: Accounting change and fund balance/equity restatements
Note 3: Cash and investments
Note 4: Due from other governments
Note 5: Capital assets
Note 6: Claims, judgements, and risk management
Note 7: Long-term liabilities
Note 8: Short term debt
Note 9: Landfill liabilities
Note 10: Retirement plans
Note 11: Stewardship, compliance, and accountability (deficit fund balances)
Note 12: Inter-fund transactions
Note 13: Segment information
Note 14: Construction and other significant commitments
Note 15: Subsequent events

C. REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A

Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget to Actual
General Fund Exhibit B-1
Transportation Special Revenue Fund Exhibit B-2

Schedule of Agent Retirement Plans' Funding Progress Exhibit B-3

Notes to Required Supplementary Information

D. COMBINING STATEMENTS AND OTHER SCHEDULES

Other (Non-Major) Governmental Funds
Combining Balance Sheet Exhibit C-1
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Exhibit C-2

Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget to Actual - Other Governmental Funds
Capital Projects Fund Exhibit C-3
Health and Animal Control - Special Revenue Fund Exhibit C-4
Flood Control District - Special Revenue Fund Exhibit C-5
Employment and Training - Special Revenue Fund Exhibit C-6
Other - Special Revenue Fund Exhibit C-7
Stadium District - Special Revenue Fund Exhibit C-8
Other Grants - Special Revenue Fund Exhibit C-9
School Reserve - Special Revenue Fund Exhibit C-10
Environmental Quality - Special Revenue Fund Exhibit C-11
Municipal Property Corporation - Special Revenue Fund Exhibit C-12
Debt Service Fund Exhibit C-13

Other (Non-Major) Enterprise Funds
Statement of Net Assets Exhibit C-14
Statement of Revenues, Expenses and Changes in Fund Net Assets Exhibit C-15
Statement of Cash Flows Exhibit C-16

Internal Service Funds
Statement of Net Assets Exhibit C-17
Statement of Revenues, Expenses and Changes in Fund Net Assets Exhibit C-18
Statement of Cash Flows Exhibit C-19

Fiduciary Funds
Statement of Fiduciary Net Assets Exhibit C-20
Statement of Changes in Fiduciary Net Assets Exhibit C-21
Agency Fund, Combining Statement of Assets and Liabilities Exhibit C-22
Agency Fund, Combining Statement of Changes in Assets and Liabilities Exhibit C-23

III. STATISTICAL SECTION
General Revenues by Source Exhibit D-1
General Government Expenditures by Function Exhibit D-2
Property Tax Levies and Collections Exhibit D-3
Assessed, Limited and Full Cash (Secondary) Value of Taxable Property Exhibit D-4
Property Tax Rates - Direct and Overlapping Governments Exhibit D-5
Special Assessment Billings and Collections Exhibit D-6
Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita Exhibit D-7
Computation of Direct and Overlapping General Bond Debt Exhibit D-8
Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures Exhibit D-9
Revenue Bond Coverage Exhibit D-10
Demographic Statistics Exhibit D-11
Principal Taxpayers Exhibit D-12
Comparative Net Valuations and Tax Rates Exhibit D-13
School District Outstanding Bond Issues Exhibit D-14
Historical Collections - Hotel Excise Tax, Car Rental Surcharges and Recreational Vehicle Tax Exhibit D-15
Streets and Highways Revenues Exhibit D-16
Lease, Lease-Purchase and Purchase Agreements Exhibit D-17
Population Statistics Exhibit D-18

 

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