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• INTRODUCTORY SECTION
  • Principal Officials
  • Organizational Chart
  • Certificate of Achievement for Excellence in Financial Reporting
  • Letter of Transmittal
     
• FINANCIAL SECTION
  • Independent Auditors’ Report
  • Management’s Discussion and Analysis – Required Supplementary Information
  • Basic Financial Statements
    • Government-wide Financial Statements
      • Statement of Net Assets
      • Statement of Activity
    • Fund Financial Statements
      • Governmental Fund Financial Statements
        • Balance Sheet
        • Statement of Revenues, Expenditures and Changes in Fund Balances
      • Proprietary Fund Financial Statements
        • Statement of Net Assets
        • Statement of Revenues, Expenses and Changes in Fund Net Assets
        • Statement of Cash Flows
      • Fiduciary Fund Financial Statements
        • Statement Fiduciary Net Assets
        • Statement of Changes in Fiduciary Net Assets
      • Component Unit Financial Statements
        • Statement of Net Assets
        • Statement of Activities
    • Notes to Basic Financial Statements
       
  • Required Supplementary Information Other than Management's Discussion and Analysis
    • Budgetary Comparison Schedules
      • General Fund – Revenues and Other Financing Sources
      • General Fund – Expenditures and Other Financing Uses
      • Note to Required Supplementary Information
    • Schedule of Funding Progress for Defined Benefit Pension Plans
    • Schedule of Employer Contributions for Defined Benefit Pension Plans
       
  • Supplementary Information
    • Combining Statements
      • Nonmajor Governmental Funds
        • Combining Balance Sheet
        • Combining Statement of Revenues, Expenditures and Changes in Fund Balances
        • Statement of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual
      • Internal Service Funds
        • Combining Statement of Net Assets
        • Combining Statement of Revenues, Expenses and Changes in Fund Net Assets
        • Combining Statement of Cash Flows
      • Fiduciary Funds
        • Pension Trust Funds - Combining Statement of Fiduciary Net Assets
        • Pension Trust Funds - Combining Statement of Changes in Fiduciary Net Assets
        • Agency Fund - Statement of Changes in Assets and Liabilities
           
• STATISTICAL SECTION
  • General Governmental Revenues and Other Financing Sources - By Source
  • General Governmental Expenditures and Other Financing Uses - By Function
  • Tax Revenues By Source
  • Property Tax Levies and Collections
  • Assessed and Estimated Actual Value of Taxable Property
  • Real Estate and Personal Property Tax Levies and Collections to Date by Tax Year
  • Property Tax Rates
  • Principal Taxpayers
  • Property Value, Construction and Bank Deposits
  • Yearly Maturity of Long-Term Debt
  • Computation of Legal Debt Margin
  • Ratio of Net General Debt to Assessed Value and Net General Debt per Capita
  • Ratio of Annual Debt Service for General Debt to Total General Expenditures
  • Schedule of Bond Coverage
  • Demographic Statistics
  • Miscellaneous Statistical Data
     
• COMPLIANCE SECTION
  • Independent Auditors’ Report on Compliance and on Internal Control Over Financial Reporting
  • Independent Auditors’ Report on Compliance With Requirements Applicable to Each Major Program and Internal Control Over Compliance
  • Independent Auditors’ Report on Compliance With Commonwealth of Virginia Laws, Regulations, Contracts and Grants
  • Schedule of Expenditures of Federal Awards
  • Notes to Schedule of Expenditures of Federal Awards
  • Schedule of Findings and Questioned Costs