Comprehensive Annual Financial Report 2010

Table of Contents
Letter of Transmittal
Elected Officials
Government Finance Officers Association "Certificate of Achievement for Excellence in Financial Reporting" Award
Organizational Chart

Basic Statements

Government-wide Financial Statements
Fund Financial Statements

Notes to the Financial Statements

Note 1 - Summary of Significant Accounting Policies
Note 2 - Reconciliation of Government-wide and Fund Financial Statements
Note 3 - Stewardship, Compliance, and Accountability
Note 4 - Deposits, Investments and Receivables
Note 5 - Property Taxation
Note 6 - Capital Assets
Note 7 - Restricted Assets
Note 8 - Pension Plans
Note 9 - Postemployment Health Care Plan
Note 10 - Risk Management
Note 11 - Leases
Note 12 - Landfill Closure and Post-closure Care Costs
Note 13 - Environmental Remediation
Note 14 - Debt
Note 15 - Interfund Balances and Transfers
Note 16 - Related Party Transactions
Note 17 - Restrictions, Reserves, Designations, and Changes in Equity
Note 18 - Legal Matters, Contingent Liabilities, and Other Commitments
Note 19 - Subsequent Events

Nonmajor Governmental Funds
Nonmajor Special Revenue Funds
Nonmajor Debt Service Funds
Nonmajor Capital Projects Funds

Governmental Funds with Annual Budgets - Schedule of Annual Budgets and Expenditures (Budgetary Basis) and Encumbrances by Appropriation Unit

Governmental Funds with Biennial Budgets - Schedule of Biennial Budgets and Expenditures (Budgetary Basis) and Encumbrances by Appropriation Unit

General Fund Comparative Balance Sheets - 2010 and 2009