DECEMBER 31, 2002

	TABLE OF CONTENTS
	Report On Compliance with Requirements Applicable to Each Major Program and Internal Control Over Compliance in Accordance with OMB Circular A-133
	Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards
	Schedule of Prior Audit Findings and Questioned Costs
	Schedule of Findings and Questioned Costs
	Independent Auditor's Report
	General Purpose Financial Statements:
		As of December 31, 2002: Combined Balance Sheet - Assets / Liabilities and Equity All Fund Types and Account Groups and Discretely Presented Component Units
		For the Year Ended December 31, 2002: Combined Statement of Revenues, Expenditures and Changes in Fund Balances - All Governmental Fund Types and Expendable Trust Funds
		Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - All Governmental Fund Types
		Combined Statement of Revenues, Expenses, and Changes in Retained Balances/Fund Balances - All Proprietary Fund Types and Similar Trust Funds and Discretely Presented Component Units
		Combined Statement of Cash Flows - All Proprietary Fund Types and Discretely Presented Component Units
	Notes to Financial Statements
	1.	Summary of significant accounting policies
	2.	Property tax
	3.	Due from other governments
	4.	Changes in general fixed assets
	5.	Long-term debt
	6.	Segment information for proprietary funds
	7.	Deficit fund balances
	8.	Individual fund interfund receivable and payable balances
	9.	Retirement plan
	10.	Risk management
	11.	Closure and postclosure care cost
	12.	Conduit debt
	13.	Component units
	14.	Commitments
	Supplementary Data:
		Municipal Officials
		Schedule of Expenditures of Federal Awards