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TABLE OF
CONTENTS |
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Report on
Compliance and on Internal Control over Financial Reporting Based on an
Audit of Financial Statements Performed in Accordance with Government
Auditing Standards
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Report On
Compliance with Requirements Applicable to Each Major Program and
Internal Control Over Compliance in Accordance with OMB Circular A-133
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Independent
Auditor's Report
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Management's Discussion and Analysis
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Government-Wide Financial Statements: |
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Statement of
Net Assets as of December 31, 2003 |
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Statement of Activities for year ended
December 31, 2003: Revenues,
Expenditures |
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Fund Financial Statements: |
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Balance Sheet -Governmental Funds as of
December 31, 2003: Assets Liabilities
and Fund Balance |
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Balance Sheet -Governmental Funds as of
December 31, 2003: Reconciliation to the Statement
of Net Assets |
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For the Year Ended December 31, 2003:
Statement of Revenues, Expenditures and Changes in Fund
Balances - Governmental Funds |
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For the Year Ended December 31, 2003:
Statement of Revenues, Expenditures, and Changes in Fund Balances:
Reconciliation to the Government-wide Statement
of Activities |
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Balance Sheet -Proprietary Funds as of
December 31, 2003: Assets Liabilities
and Net Assets |
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Combined Statement of Revenues, Expenses,
and Changes in Fund Net Assets-Proprietary Funds
For the Year Ended December 31, 2003 |
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Statement of Cash Flows -Proprietary Fund Types |
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Statement of
Fiduciary Net Assets- Fiduciary Funds |
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Notes to
Financial Statements |
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1. |
Summary of
significant accounting policies |
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2. |
Property
tax |
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3. |
Due
from other governments |
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4. |
Changes
in general fixed assets |
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5. |
Long-term
debt |
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6. |
Segment
information for enterprise funds |
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7. |
Individual
fund interfund receivable and payable balances |
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8. |
Retirement
plan |
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9. |
Risk
management |
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10. |
Closure and
postclosure care cost |
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11. |
Conduit
debt |
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12. |
Commitments |
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13. |
Special Item |
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Required Supplementary
Information: |
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Budgetary Comparison Schedules-General
Fund |
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Second Penny Sales
Tax Fund |
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Notes to Required Supplementary Information |
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Other Supplementary
Data: |
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Municipal Officials |
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Schedule of Expenditures of Federal Awards |
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Schedule of
Findings and Questioned Costs |
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Schedule of Prior
Audit Findings and Questioned Costs
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