Financial Report for the Fiscal Year Ended June 30, 2008
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Table of Contents
Introductory Section
- Title Page
- Table of Contents
- Directory of Principal Officals
- Organizational Chart
- Letter of Transmittal
Financial Section
Basic Financial Statements
Government-wide Financial Statements:
Fund Financial Statements (Cover Page)
- Exhibit 3 Balance Sheet
- Exhibit 4 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets
- Exhibit 5 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds
- Exhibit 6 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities
- Exhibit 7 Statement of Net Assts - Proprietary Funds
- Exhibit 8 Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds
- Exhibit 9 - Statement of Cash Flows - Proprietary Funds
- Exhibit 10 - Statement of Fiduciary Net Assets
- Notes to Financial Statements
Required Supplementary Information
- Exhibit 11 - Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - General Fund
- Exhibit 12 - Schedule of Pension Funding Progress
Other Supplementary Information:
- Exhibit 13 - Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Debt Service Fund
- Exhibit 14 - Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - County Capital Projects Fund
- Exhibit 15 - Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Proffers Fund
- Exhibit 16 - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget asnd Actual - Virginia Public Assistance Fund
- Exhibit 17 - Combining Balance Sheet - Nonmajor Special Revenue Funds
- Exhibit 18 - Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Special Revenue Funds
- Exhibit 19 - Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Nonmajor Special Revenue Funds
- Exhibit 20 - Combining Statement of Fiduciary Net Assets - Fiduciary Funds
- Exhibit 21 - Statement of Changes in Assets and Liabilities - Agendy Funds
Discretely Presented Component Unit School Board: (Cover Sheet)
- Exhibit 22 - Combining Balance Sheet
- Exhibit 23 - Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds - Discretely Presented Component Unit School Board
- Exhibit 24 - Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - Discretely Presented Component Unit School Board
Supporting Schedules: (Cover Page)
- Schedule 1 - Schedule of Revenues - Budget and Actual - Governmental Funds
- Schedule 2 - Schedule of Expenditures - Budget and Actual - Governmental Funds
Other Statistical Information (Cover Page)
- Table 1 - Net Assets by Component - Last Six Fiscal Years
- Table 2 - Changes in Net Assets - Last Six Fiscal Years
- Table 3 - Fund Balances - Last Ten Fiscal Years
- Table 4 - Chamges in Fund Balancs - Governmental Funds - Last Ten Fiscal Years
- Table 5 - Property Tax Levies and Collections - Last Ten Fiscal Years
- Table 6 - Assessed Value of Taxable Property - Last Ten Fiscal Years
- Table 7 - Property Tax Rates - Last Ten Fiscal Years
- Table 8 - Principal Property Taxpayers - Current Year and Six Years Ago
- Table 9 - Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita - Last Ten Fiscal Years
- Table 10 - Demographic and Economic Statistics - Last Ten Fiscal Years
- Table 11 - Number of Budgeted Full Time County Employees, By Department and Constitutional Officers - Last Nine Fiscal Years
Compliance Section: (Cover Page)
- Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based ona n Audit of Financial Statements Performed in Accordance with Governmemt Auditing Standards
- Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133
- Schedule of Expenditures of Federal Awards
- Notes to Schedule of Expenditures of Federal Awards
- Schedule of Findings and Questioned Costs
- Schedule of Prior Year Findings and Questioned Costs