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Finance Administration
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Finance Department
Finance Administration: CAFR 2005
COMPREHENSIVE ANNUAL FINANCIAL REPORT
Year Ended June 30, 2005 |
EXHIBIT/
SCHEDULE All files are in PDF* format |
Introductory
Section |
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COMMISSIONERS PHOTOS |
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LETTER
OF TRANSMITTAL |
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GFOA
CERTIFICATE OF ACHIEVEMENT |
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ORGANIZATION
CHART |
Financial
Section |
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REPORT
OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS |
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MANAGEMENT'S
DISCUSSION AND ANALYSIS |
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BASIC
FINANCIAL STATEMENTS: |
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Government-wide
Financial Statements: |
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1 |
Statement
of Net Assets |
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2 |
Statement
of Activities |
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Fund
Financial Statements |
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3 |
Balance
Sheet - Governmental Funds |
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4 |
Statement of Revenues, Expenditures, and Changes
in Fund Balances - Governmental Funds |
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4 |
Reconciliation of the Statement of Revenues,
Expenditures, and Changes in Fund Balances of
Governmental Funds to the Statement
of Activities |
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5 |
Statement of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual -
General Fund |
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6 |
Statement of Net Assets - Solid Waste Management
Fund |
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7 |
Statement
of Revenues, Expenses, and Changes in Fund Net Assets -Solid Waste
Management Fund |
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8 |
Statement
of Cash Flows - Solid Waste Management Fund |
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9 |
Statement
of Fiduciary Net Assets - Fiduciary Funds |
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Notes
to the Financial Statements |
EXHIBIT/
SCHEDULE |
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Required
Supplemental Financial Data: |
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10 |
Law
Enforcement Officers' Special Separation Allowance - Required Supplementary
Information - Schedule of Funding Progress |
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11 |
Law Enforcement Officers' Special Separation
Allowance - Required Supplementary Information - Schedule of Employer Contributions
- and Notes to the Required Schedules |
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Combining and Individual Fund Financial Statements and Schedules: |
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General
Fund: |
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A-1 |
Schedule
of Revenues, Expenditures and Changes in Fund Balances - Budget
and Actual |
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Nonmajor Governmental Funds: |
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B-1 |
Combining
Balance Sheet - Nonmajor Governmental Funds |
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B-2 |
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances - Nonmajor Governmental Funds |
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Special Revenue Funds: |
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C-1 |
Combining Balance Sheet - Nonmajor Special Revenue
Funds |
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C-2 |
Combining
Statement of Revenues, Expenditures, and Changes in Fund Balances
- Nonmajor Special Revenue Funds |
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C-3 |
Emergency Telephone System Fund - Statement of
Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual |
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C-4 |
Narcotics
Seized Funds and Property Fund - Statement of Revenues, Expenditures,
and Changes in Fund Balances - Budget and Actual |
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C-5 |
Reappraisal Fund - Statement of Revenues, Expenditures,
and Changes in Fund Balances - Budget and Actual |
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C-6 |
General Capital Reserve Fund - Statement of Revenues,
Expenditures, and Changes in Fund Balances - Budget and Actual |
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C-7 |
Water
and Sewer Reserve Fund - Schedule of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual |
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C-8 |
Hospital Capital Reserve Fund - Statement of Revenues,
Expenditures, and Changes in Fund Balances - Budget and Actual |
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C-9 |
Rescue
Squads Fund - Statement of Revenues, Expenditures, and Changes in
Fund Balances - Budget and Actual |
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C-10 |
Library Endowment Fund - Statement of Revenues,
Expenditures, and Changes in Fund Balances - Budget and Actual |
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C-11 |
Gretchen
Peed Scholarship Fund - Statement of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual |
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C-12 |
Parks/Historic
Preservation Trust Fund - Statement of Revenues, Expenditures, and
Changes in Fund Balances - Budget and Actual |
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C-13 |
Community
Development Fund -Schedule of Revenues, Expenditures and Changes in
Fund Balances - Budget and Actual |
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C-14 |
Fairbrook Fire District Fund - Statement of Revenues,
Expenditures, and Changes in Fund Balances - Budget and Actual |
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C-15 |
Viewmont Fire District Fund - Statement of Revenues,
Expenditures, and Changes in Fund Balances - Budget and Actual |
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C-16 |
Mountain View Fire District Fund - Statement
of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual |
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C-17 |
Propst Fire District Fund - Statement of Revenues,
Expenditures, and Changes in Fund Balances - Budget and Actual |
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C-18 |
St. Stephens Fire District Fund - Statement of
Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual |
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C-19 |
Conover Rural Fire District Fund - Statement
of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual |
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C-20 |
Oxford
Fire District Fund - Statement of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual |
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C-21 |
Sherrills Ford Fire District Fund - Statement
of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual |
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C-22 |
Bandys Fire District Fund - Statement of Revenues,
Expenditures, and Changes in Fund Balances - Budget and Actual |
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C-23 |
Maiden Rural Fire District Fund - Statement of
Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual |
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C-24 |
Claremont Rural Fire District Fund Statement
of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual |
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C-25 |
Catawba Rural Fire District Fund - Statement
of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual |
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C-26 |
Long
View Rural Fire District Fund - Statement of Revenues, Expenditures,
and Changes in Fund Balances - Budget and Actual |
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C-27 |
Newton Rural Fire District Fund - Statement of
Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual |
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C-28 |
Cooksville Fire District Fund - Statement of
Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual |
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C-29 |
Denver Rural Fire District Fund - Statement of
Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual |
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Capital
Projects Funds: |
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D-1 |
Combining Balance Sheet - Nonmajor Capital Projects
Funds |
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D-2 |
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances - Nonmajor Capital Projects Funds |
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D-3 |
General Capital Projects Fund - Schedule of Revenues,
Expenditures, and Changes in Fund Balances - Budget and Actual |
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D-4 |
Water & Sewer Construction Fund - Schedule of
Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual |
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D-5 |
Schools Capital Projects Fund - Schedule of Revenues,
Expenditures, and Changes in Fund Balances - Budget and Actual |
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D-6 |
School Construction Fund - Schedule of Revenues,
Expenditures, and Changes in Fund Balances - Budget and Actual |
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D-7 |
School Bond Fund - 1997 Series - Schedule of Revenues,
Expenditures, and Changes in Fund Balances - Budget and Actual |
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D-8 |
Hospital Construction Fund - Schedule of Revenues,
Expenditures, and Changes in Fund Balances - Budget and Actual |
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Enterprise
Fund: |
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E-1 |
Solid Waste Management Fund - Schedule of Revenues
and Expenditures - Budget and Actual (Non-GAAP) |
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Trust
and Agency Funds: |
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F-1 |
Combining
Statement of Changes in Assets and Liabilities - All Agency Funds |
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Other
Schedules: |
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G-1 |
Schedule of Cash and Investment Balances |
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H-1 |
Analysis
of Current Tax Levy |
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I-
1 |
Schedule of Taxes Receivable |
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J-
1 |
Schedule of General Bonded Indebtedness and Debt
Service Requirement |
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K-1 |
General Long-Term Debt Requirements and Maturity
Schedule |
Statistical
Section |
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1 |
Schedule
of General Governmental Expenditures by Function |
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2 |
Schedule
of General Governmental Revenues by Source |
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3 |
Schedule
of Property Tax Levies and Collections |
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4 |
Schedule
of Taxable Property Assessed Values |
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5 |
Schedule
of Property Tax Rates - Direct and Overlapping Governments |
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6 |
Schedule
of Bonded Debt and Per Capita Bonded Debt |
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7 |
Schedule
of Legal Debt Margin |
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8 |
Computation
of Direct and Overlapping Bonded Debt |
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9 |
Schedule
of Annual Debt Service Expenditures for General Bonded Debt Compared
with General Governmental Expenditures |
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10 |
Demographic
Statistics |
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11 |
Schedule
of Property Value, Construction, and Bank Deposits |
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12 |
Schedule
of Principal Taxpayers |
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13 |
Schedule
of Principal Employers |
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County
Commissioners |
Officials |
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Katherine
W. "Kitty" Barnes - Chair
Dan
A. Hunsucker - Vice Chair
Glenn E. Barger |
Barbara G. Beatty
Lynn M. Lail |
J.
Thomas Lundy - County Manager
Rodney N. Miller - Director of Finance |
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