Fiscal Year 2005

Comprehensive Annual Financial Report

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COVER PAGE

TITLE PAGE

TABLE OF CONTENTS

INTRODUCTORY SECTION

• Letter of Transmittal
• Organizational Chart
• Principal State Officials

FINANCIAL SECTION

• Auditor's Opinion
• Management's Discussion and Analysis
• Basic Financial Statements

Government-Wide Financial Statements

• Combined Statement of Net Assets
• Statement of Activities

Fund Financial Statements

• Governmental Funds
• Combining Balance Sheet
• Reconciliation of the Combining Balance Sheet of Governmental Funds to the Combined Statement of Net Assets
• Combining Statement of Revenues, Expenditures and Changes in Fund Balances
• Reconciliation of the Combining Statement of Revenues, Expenditures and Changes in Fund Balances in Governmental Funds to the Statement of Activities
• Proprietary Funds
• Combining Statement of Net Assets
• Combining Statement of Revenues, Expenses and Changes in Fund Net Assets
• Statement of Cash Flows
• Fiduciary Funds
• Combining Statement of Fiduciary Net Assets
• Combining Statement of Changes in Fiduciary Net Assets

Component Units

• Combining Statement of Net Assets
• Combining Statement of Revenues, Expenses and Changes in Net Assets/Statement of Activities

Notes to the Financial Statements Index

Notes to the Financial Statements

Required Supplementary Information

• Budgetary Comparison Schedule General Fund, Major Special Revenue Funds
• Notes to Required Supplementary Information Budgetary Reporting

Supplementary Information

• Budgetary Comparison Schedule Major Capital Projects Fund
• Combining Fund Statement - General Fund
• Balance Sheet
• Statement of Revenues, Expenditures and Changes in Fund Balance

Combining and Individual Fund Statements and Schedules - Non-Major Funds Governmental Funds

• Combining Balance Sheet Non-Major Governmental Funds - By Fund Type
• Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds - By Fund Type
• Special Revenue Funds
• Combining Balance Sheet
• Combining Statement of Revenues, Expenditures and Changes in Net Assets
• Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget (Non-GAAP Budgetary Basis) and Actual

Debt Service Funds

• Combining Balance Sheet
• Combining Statement of Revenues, Expenditures and Changes in Fund Balances
• Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget (Non-GAAP Budgetary Basis) and Actual

Capital Projects Funds

• Combining Balance Sheet
• Combining Statement of Revenues, Expenditures and Changes in Fund Balances

Permanent Funds

• Combining Balance Sheet
• Combining Statement of Revenues, Expenditures and Changes in Fund Balances
• Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget (Non-GAAP Budgetary Basis) and Actual

Proprietary Funds

• Enterprise Funds
• Combining Statement of Net Assets
• Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets
• Statement of Cash Flows

Internal Service Funds

• Combining Statement of Net Assets
• Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets
• Statement of Cash Flows

Fiduciary Funds

Pension (and Other Employee Benefit) Trust Funds

• Combining Statement of Fiduciary Net Assets
• Combining Statement of Changes in Fiduciary Net Assets

Private-Purpose Trust Funds

• Combining Statement of Fiduciary Net Assets
• Statement of Changes in Fiduciary Net Assets

Agency Funds

• Combining Balance Sheet
• Combining Statement of Changes in Assets and Liabilities

Component Units

• Combining Statement of Net Assets
• Combining Statement of Revenues, Expenses and Changes in Net Assets
• Statement of Cash Flows

STATISTICAL SECTION

• Revenues by Source and Expenditures by Function - All Governmental Funds - Last Ten Fiscal Years
• Revenues by Source and Expenditures by Function - General Fund - General - Last Ten Fiscal Years
• Taxes/Assessed and Estimated Actual Value of Taxable Property - Last Ten Years
• Debt/Computation of Legal Debt Margin
• Ratio of Annual Debt Service for General Bonded Debt to Total Expenditures - All Governmental Funds - Last Ten Fiscal Years
• Ratio of Net General Bonded Debt to Assessed Value and Net General Bonded Debt Per Capita - Last Ten Fiscal Years

Economic Data

• Industrial Growth/Bank Deposits
• Retail Sales By Store Group
• Privately Owned Housing Units Authorized By Building Permits/Major Private Employers

Demographic Statistics

• Population Statistics/School Enrollment
• Personal Income/Employment
• Schedule of Miscellaneous Statistics
• Acknowledgements