2002 Audit Report

Due to its large size, this report has been divided into four parts to make it easier and faster to download.

 2002 County Audit – Part 1
Includes: Table of Contents; Independent Auditor’s Report; Combined Balance Sheets and Statements
(Cover Page; Pages 1-14)

 2002 County Audit – Part 2
Includes: Notes To General Purpose Financial Statements: 1. Nature of Operations and Summary of Significant Accounting Policies; 2. Reporting Entity
(Pages 15-24)

 2002 County Audit – Part 3
Includes: Notes To General Purpose Financial Statements: 3. Component Units – Summary of Significant Accounting Policies; 4. Cash and Cash Equivalents and Investments; 5. Real Estate Taxes; 6. Due From Other Governments; 7. General Fixed Assets; 8. Enterprise Fund Fixed Assets; 9. Short Term Obligations; 10. Long Term Obligations
(Pages 25-39)

 2002 County Audit – Part 4
Includes: Notes To General Purpose Financial Statements: 11. Retirement Plan; 12. Inter-fund Receivables, Pay-ables and Transfers; 13. Reconciliation of Budgetary Basis To GAAP Basis; 14. Deficit Fund Balances; 15. Self Insurance; 16. Commitments and Contingencies; 17. New Accounting Pronouncements; 18. Prior Period Adjustments
(Pages 40-49)