Directory of Principal Officers

Table of Contents

Organization Chart

Transmittal letter

GFOA Certificate of Achievement for Excellence in Financial Reporting

FINANCIAL SECTION

Independent Auditors' Report

Management's Discussion and Analysis

Basic Financial Statements

Government-wide Financial Statements:

Statement of Net Assets

Statement of Activities

Fund Financial Statements:

Balance Sheet - Government Funds

Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets

Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds

Reconciliation of the Statement of Revenues, Expenditures, and Changes In Fund Balances of Governmental Funds to the Statement of Activities

Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - General Fund

Statement of Net Assets - Proprietary Funds

Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds

Statement of Cash Flows - Proprietary Funds

Statement of Fiduciary Net Assets - Fiduciary Funds

Notes to Financial Statements

Required Supplementary Information:

Schedule of Funding Progress - Defined Benefit Plans

Combining and Individual Fund Statements and Schedules:

Balance Sheet - Nonmajor Special Revenue Fund

Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Nonmajor Special Revenue Fund

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Nonmajor Special Revenue Fund

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Airport Fund

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Capital Projects Fund

Statement of Changes in Assets and Liabilities - Fiduciary Funds

Balance Sheet - Discretely Preseneted Component Unit - School Board

Reconciliation of the Balance Sheet of the Discretely Presented School Board Component Unit to the Statement of Net Assets

Statment of Revenues, Expenditures, and Changes in Fund Balances - Discretely Presented Component Unit - School Board

Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of the Discretely Presented School Board Component Unit to the Statement of Activities

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Discretely Presented Component Unit - School Board

Schedule of Revenues, Expenditures, and Changes in Fund Balance - School Operating Fund - Budget and Actual

Discretely Presented Component Unit - Economic Development Authority - Balance Sheet

Reconciliation of the Balance Sheet of the Discretely Presented Economic Development Authority Component Unit to the Statement of Net Assets

Discretely Presented Component Unit - Economic Development Authority - Statement of Revenues, Expenditures and Changes in Fund Balance

Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of the Discretely Presented Economic Development Authority Component Unit to the Statement of Activities

Schedule of Expenditures of Federal Awards