CAFR 2009

To download the entire CAFR click here. (Revised:December 21, 2009)

Introductory Section

• Letter of Transmittal
• GFOA Certificate of Achievement for Excellence in Financial Reporting
• 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 Balance Governmental Funds
      • Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balance Governmental Funds to the Statement of Activities
      • Budgetary Comparison Statements
        • General Fund
        • Roads
        • Flood Control District
        • OC Parks
        • Other Public Protection
        • Reconciliation of the General Fund
    • 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
• Required Supplemental Information
• Supplemental Information:
  • Nonmajor Governmental Funds
    • Combining Balance Sheet
    • Combining Statement of Revenues, Expenditures and Changes in Fund Balances
  • Major Governmental Funds Combining Budgetary Comparison Schedule
    • Debt Service
  • Nonmajor Governmental Funds 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 Assets and Liabilities - All Agency Funds
    • Combining Statement of Changes in Assets and Liabilities - All Agency Funds

Statistical Section

• Financial Trends
  • Net Assets by Component
  • Changes in Net Assets
  • Fund Balances, Governmental Funds
  • Changes in Fund Balances of Governmental Funds
• Revenue Capacity
  • Assessed Value of Taxable Property
  • Principal Property Taxpayers
  • Property Tax Levies and Collections
• Debt Capacity
  • Ratios of Outstanding Debt by Type
  • Ratios of Net General Bonded Debt Outstanding
  • Legal Debt Margin as a Percentage of Debt Limit
  • Pledged Revenue Coverage
• Economic and Demographic Information
  • Demographic and Economic Statistics
  • Principal Employers
• Operating Information
  • Full-time Equivalent County Employees by Function
  • Operating Indicators by Function/Program
  • Capital Assets Statistics by Function