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General Purpose Financial Statements |
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| Independent Auditors' Report |  |
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| General Purpose Financial Statements: | |
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| Combined Statement of Revenues, Expenditures and Changes in Fund Equity (Deficit) - All Governmental Fund Types and Expendable Trust Funds | |
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| Statement of Revenues and Expenditures - Budgetary Basis - General Fund | |
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| Statement of Revenues, Expenses and Changes inFund Equity - Pension Trust Fund | |
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| Notes to General Purpose Financial Statements | |
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| (1) Definition of Reporting Entity | |
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| (2) Summary of Significant Accounting Policies | |
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| (3) Property Taxes | |
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| (4) Budgetary Basis of Accounting | |
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| (5) Cash and Investments | |
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| (6) Pension Plan | |
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| (7) Short-term and Long-Term Obligations | |
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| (8) Fund and Expenditure Deficits | |
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| (9) Interfund Receivable and Payable Balances | |
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| (10) Operating Transfers | |
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| (11) Deferred Compensation Plan | |
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| (12) Risk Management | |
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