... Carolina for
the fiscal year ended June 30, 2008, with comparative numbers for the fiscal year ended June 30, 2007.
This report consists of management’s representations concerning the finances ... version
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GASTON COUNTY
NORTH CAROLINA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2008
This is tr...
... as of June 30, 2008. The
County’s net assets increased by $3,929,105 for the fiscal year ended June 30, 2008.
The largest portion of net assets in the amount of $86, 530,6 26 reflects the County’s ... available for spending at the end of the fiscal year.
The General Fund is the chief operating fund of the County. At the end of the current fiscal...
... BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2008
Fund Financial Statements: The fund financial statements provide information about the
County’s funds. Separate statements for ... CAROLINA
NOTES TO BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2008
Governmental Fund Financial Statements: Governmental funds are reported...
... BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2008
For the County, the future minimum lease payments as of June 30, 2008, were as follows:
Governmental Activities:
Year Ending
June ...
NOTES TO BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2008
J. Interfund Balances and Activity
The composition of Interfund transfers...
... BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2008
The County’s annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and
the net OPEB obligation for 2008 ... one. The primary source of revenue for the MILMC is
member assessments, the County’s share of which was $21,811 for the fiscal year ended June 30,
20...
... BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2008
WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007
2007
Final Variance
Budget
Actual Over/Under Actual
2008
Code Enforcement Administration:
Salaries ... EXPENDITURES AND CHANGES
IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2008
WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007
200...
... CAROLINA
DRUG FORFEITURES FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES
IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2008
WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007
2007
Final ... EXPENDITURES, AND CHANGES
IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2008
WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007
200...
... BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2008
WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007
2007
Final Variance
Budget
Actual Over/Under Actual
2008
Other Financing Sources (Uses):
Transfers ... EXPENDITURES, AND CHANGES
IN FUND BALANCE - BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2008
WITH COMPARATIVE ACTUAL AMOUNTS FROM JUNE 30, 2007
20...
... Achievement
for Excellence in Financial Reporting to the Park District for its comprehensive annual financial
report for the fiscal year ended December
3
1,2008. This was the eleventh year the Park ... disclosure of the financial position
and
operations
of
the
Park
District for the year ended December
3
1,
2009.
Responsibility for bot...
... Discussion and Analysis
For the Year Ended December
3
1,2009
(Unaudited)
Using this Comprehensive Annual Financial Report (CAFR)
Overview of the Financial Statements
Ths annual report consists ...
Achievement
for
Excellence
in
Financial
Reporting
Presented
to
Hamilton
County
Park
District
Ohio
For its Comprehensive
Annual
Financial Report...
... Discussion
and
Analysis
For the Year
Ended
December
3 1,2009
(Unaudited)
General Fund
The General Fund balance increased over the prior year primarily due to the increase in excess
revenues ...
For
the
Year Ended
December
3
1,2009
(Unaudited)
Long-Term Debt
The Park District had total long term debt, net of current portion of $0 at December 3
1,
200...
... ACCOMPANYING NOTES TO THE BASIC FINANCIAL STATEMENTS
3
0
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HAMILTON COUNTY PARK DISTRICT
Statement of Activities
For the Year Ended December
31,2009
Program ... governmental activities are not financial
resources and therefore are not reported in
the
funds.
Current and long-term compensated absences are not
recorded in the fun...
... payable for life, equal to 2.2% of their
final average salary for each
year
of credited service up to 30 years. These members are entitled to
2.5% of their final average salary for each year ... final average
salary by the actual years of service for the first 25 years of service credit and 2.1 percent of final
average salary for each year of service over 25 years. Th...
... stated in the Certificate of Estimated
Resources. The revised budget then serves as the basis for the annual appropriation measure.
Budget receipts, as shown on the accompanying financial statements, ...
An
annual appropriation
measure must be passed by April
1
of each year for the period
January
1
to December 31. The
appropriation measure may be amended...
... Balances
Non
Major
Governmental Funds
For the year ended December
31,
2009
Law Drug
Total Non
Law Enforcement and
Law
Major
Enforcement and Education Enforcement Evergreen Burchenal Governmental ...
Non-Major Governmental Funds
For
the year ended December
31,2009
I
Law
Drug
Total
Non
I
Law
Enforcement and
Lml
Major
I
Enforcement and Education Enfor...