| Table
of Contents |
| Introductory
Section |
Page |
PDF |
| Table of Contents |
1 |
X |
| Letter
of Transmittal |
5 |
X |
| Certificate
of Achievement for Excellence in Financial Reporting |
11 |
X |
| Listing
of Principal Officials |
12 |
X |
| Organization
Chart |
13 |
X |
| Financial
Section |
Page |
PDF |
| Independent
Auditor's Report |
15 |
X |
| Management's
Discussion and Analysis (MD&A - Unaudited) |
17 |
X |
| Basic
Financial Statements |
| Government-wide
Financial Statements: |
| Statement
of Net Assets |
35 |
X |
| Statement
of Activities |
36 |
X |
|
Fund
Financial Statements:
Governmental
Funds |
| Balance
Sheet |
38 |
X |
| Reconciliation
of the Governmental Funds Balance Sheet to the Government-wide
Statement of Net Assets - Governmental Activities |
40 |
X |
| Statement
of Revenues, Expenditures, and Changes in Fund Balances |
42 |
X |
| Reconciliation
of Statement of Revenues, Expenditures, and Changes in Fund
Balances to the Government-wide Statement of Activities -
Governmental Activities |
44 |
X |
|
Fund
Financial Statements:
Proprietary
Funds |
| Statement
of Fund Net Assets |
45 |
X |
| Statement
of Revenues, Expenses, and Changes in Fund Net Assets |
46 |
X |
| Statement
of Cash Flows |
47 |
X |
|
Fund
Financial Statements:
Fiduciary
Funds |
| Statement
of Fiduciary Net Assets |
49 |
X |
| Statement
of Changes in Fiduciary Net Assets |
50 |
X |
| Notes
to the Basic Financial Statements |
| 1.
Summary of Significant Accounting Principles |
51 |
X |
| 2.
Deficit Net Assets/Fund Balances |
59 |
X |
| 3.
Property Taxes |
64 |
X |
| 4.
Receivables |
65 |
X |
| 5.
Interfund Transactions |
66 |
X |
| 6.
Capital Assets |
69 |
X |
| 7.
Accrued Liabilities |
73 |
X |
| 8.
Leases |
73 |
X |
| 9.
Long Term Debt |
75 |
X |
| 10.
Net Assets/Fund Balances |
84 |
X |
| 11.
Medi-Care and Medi-Cal |
86 |
X |
| 12.
Pension Plans |
86 |
X |
| 13.
Tax and Revenue Anticipation Notes Payable |
87 |
X |
| 14.
Risk Management |
93 |
X |
| 15.
Contingencies |
93 |
X |
| 16.
Subsequent Events |
95 |
X |
| Summarized Notes |
51-96 |
X |
| Required
Supplementary Information (Other than MD&A) |
Page |
PDF |
| Schedule of Funding Progress (Unaudited) |
97 |
X |
| Schedule
of Employer Contributions |
98 |
X |
| Budgetary
Comparison Schedule - General Fund |
99 |
X |
| Budgetary
Comparison Schedule - Road Funds |
100 |
X |
| Budgetary
Comparison Schedule - Watershed Protection Districts Fund |
101 |
X |
| Budgetary
Comparison Schedule - Fire Protection District Fund |
102 |
X |
| Note
to Required Supplementary Information - Budgetary Information |
103 |
X |
| Supplementary
Information |
Page |
PDF |
|
Combining
and Individual Fund Statements and Schedules
|
| Non-Major Governmental Funds |
105 |
X |
| Non-Major Special Revenue Funds |
108 |
X |
| Non-Major Debt Service Funds |
129 |
X |
| Non-Major Capital Projects Funds |
135 |
X |
| Non-Major Permanent Fund |
143 |
X |
| Non-Major Enterprise Funds |
145 |
X |
| Internal Service Funds |
149 |
X |
| Fiduciary Funds |
157 |
X |
| Capital Assets Used in the Operation of Governmental Funds |
161 |
X |
| Statistical
Section (Unaudited) |
Page |
PDF |
| Statistics |
165 |
X |
