Due to its large size, this report has been divided into four parts to make it easier and faster to download.
2003 County Audit – Part 1
Includes: Table of Contents; Independent Auditor’s Report; Management’s Discussion and Analysis
(Cover Page; Pages 1-14)
2003 County Audit – Part 2
Includes: Financial Statements and Balance Sheets
(Pages 15-27)
2003 County Audit – Part 3
Includes: Notes To Financial Statements: 1. Nature of Operations and Summary of Significant Accounting Policies; 2. Reporting Entity; 3. Cash and Investments; 4. Real Estate Taxes; 5. Due From Component Units; 6. Capital Assets; 7. Tax Anticipation Note
(Pages 28-43)
2003 County Audit – Part 4
Includes: Notes To Financial Statements: 8. Long-Term Obligations; 9. Retirement Plan; 10. Interfund Receivables, Payables and Transfers; 11. Deficit Fund/Net Asset Balances; 12. Self-Insurance; 13. Commitments and Contingencies; 14. Prior Period Adjustment; 15. Subsequent Events; 16. New Accounting Pronouncements; Notes To Required Supplementary Information
(Pages 44-61)
