CAFR 2005

Basic Financial Statements and Supplemental Information from the Comprehensive Annual Financial Report.

To download the entire CAFR click here (Revised: June 30, 2005)

Introductory Section

• Letter of Transmittal
• GFOA Certificate of Achievement for Excellence inFinancial Reporting
• Principal County Officials
• Organization Chart

Financial Section

• Independent Auditor's Report
• Management's Discussion and Analysis
• Basic Financial Statements
  • Government-wide Financial Statements
    • Statement of Net Assets
    • Statement of Activities
  • Fund Financial Statements
    • Governmental Fund Financial Statements
      • Balance Sheet
      • Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets
      • Statement of Revenues, Expenditures and Changes in Fund Balances
      • Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities
      • Budgetary Comparison Statements
        • General Fund
        • Roads
        • Public Library
        • Tobacco Settlement
        • Flood Control District
        • Harbors, Beaches, and Parks
    • Proprietary Fund Financial Statements
      • Statement of Net Assets
      • Statement of Revenues, Expenses and Changes in Fund Net Assets
      • Statement of Cash Flows
    • Fiduciary Fund Financial Statements
      • Statement of Fiduciary Net Assets
      • Statement of Changes in Fiduciary Net Assets
    • Notes to the Basic Financial Statements
• Supplemental Information:
  • Major Governmental Debt Service Fund:
    • Combining Budgetary Comparison Schedule
  • Nonmajor Governmental Funds:
    • Combining Balance Sheet
    • Combining Statement of Revenues, Expenditures and Changes in Fund Balances
    • Combining Budgetary Comparison Schedule:
      • Special Revenue
      • Debt Service
      • Capital Projects
      • Permanent Fund
  • Internal Service Funds:
    • Combining Statement of Net Assets
    • Combining Statement of Revenues, Expenses and Changes in Fund Net Assets
    • Combining Statement of Cash Flows
  • Fiduciary Funds:
    • Combining Statement of Fiduciary Net Assets - Investment Trust Funds
    • Combining Statement of Fiduciary Assets and Liabilities - All Agency Funds
    • Combining Statement of Changes in Fiduciary Net Assets - Investment Trust Funds
    • Combining Statement of Changes in Assets and Liabilities - All Agency Funds

Statistical Section

statistical section

• General Governmental Revenues by Source - General Fund
• General Governmental Expenditures by Function - General Fund
• Comparison of General Governmental Revenues to Expenditures - General Fund
• Property Tax Levies and Collections - General Fund
• Assessed Value of Taxable Property
• Average Property Tax Rates - Direct and Overlapping Governments
• Principal Taxpayers
• Ratio of Net General Obligation Bonded Debt to Assessed Value and Net General Obligation Bonded Debt Per Capita
• Computation of Legal Debt Margin
• Ratio of Annual Debt Service Expenditures for General Obligation Bonded Debt to Total General Governmental Expenditures - General Fund
• Computation of Direct and Overlapping Bonded Debt
• Revenue Bond Coverage - Airport Enterprise Fund
• Revenue Bond Coverage - Waste Management Enterprise Fund
• Demographic Statistics
• Property Value, Construction and Bank Deposits
• Population and Housing Statistics
• Miscellaneous Statistics