Comprehensive Annual Financial Report - 2003
Financial Section
- Independent Auditors' Report
- General Purpose Financial Statements (Combined Statements-overview):
- Combined Balance Sheet - All Funds, Account Groups and Discretely Presented Component Units - Exhibit 1
- Combined Statement of Revenues, Expenditures and Changes in Fund Balances - All Governmental Funds, Expendable Trust Fund and Discretely Presented Component Unit - Exhibit 2
- Combined Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - General, Special Revenue, Debt Service, and Discretely Presented Component Unit - Public Schools - Exhibit 3
- Combined Statement of Revenues, Expenses and Changes in Equity - Proprietary Fund Type and Discretely Presented Component Unit - Exhibit 4
- Combined Statement of Cash Flows - Proprietary Fund Type and Discretely Presented Component Unit - Exhibit 5
- Notes to Combined Financial Statements
- Combining, Individual Fund, Account Group and Component Unit Statements and Schedules:
- General Fund - Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Exhibit A-1
- Special Revenue Funds:
- Combining Balance Sheet - Exhibit B-1
- Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Exhibit B-2
- Virginia Public Assistance Fund - Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Exhibit B-3
- Trust and Agency Funds:
- Combining Balance Sheet - Exhibit C-1
- Combining Statement of Revenues, Expenditures and Changes in Fund Balances - ExpendableTrust Funds - Exhibit C-2
- Combining Statement of Changes in Assets and Liabilities - Agency Funds - Exhibit C-3
- General Fixed Assets Account Group:
- Schedule of General Fixed Assets by Source - Primary Government and Discretely Presented Component Unit - Public Schools - Exhibit D-1
- Schedule of General Fixed Assets by Function - Primary Government and Discretely Presented Component Unit - Public Schools - Exhibit D-2
- Schedule of Changes in General Fixed Assets - By Function and Activity - Primary Government and Discretely Presented Component Unit - Public Schools - Exhibit D-3
- Discretely Presented Component Unit - Public Schools:
- Combining Balance Sheet - Exhibit E-1
- Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Exhibit E-2
- Combining Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Exhibit E-3
- Combining Balance Sheet - Agency Funds - Exhibit E-4
- Combining Statement of Changes in Assets and Liabilities - Agency Funds - Exhibit E-5