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Yuma County, Colorado <br /> ' Financial Report <br /> December 31,2009 <br /> ' Table of Contents <br /> Page <br /> ' INDEPENDENT AUDITOR'S REPORT Al -A2 <br /> Management's Discussion and Analysis B1 —B9 <br /> Basic Financial Statements: <br /> Government-wide Financial Statements: <br /> Statement of Net Assets Cl <br /> Statement of Activities C2 <br /> ' Fund Financial Statements: <br /> Balance Sheets-Governmental Funds C3 <br /> ' Reconciliation of Fund Balance to Statement of <br /> Net Assets- Governmental Funds C4 <br /> ' Statement of Revenues, Expenditures and Changes in <br /> Fund Balances- Governmental Funds C5 <br /> Reconciliation of the Statement of Revenues, Expenditures <br /> And Changes in Fund Balances of Governmental Funds <br /> To the Statement of Activities C6 <br /> Statement of Fiduciary Net Assets-Fiduciary Funds C7 <br /> Notes to the Financial Statements D1 -D17 <br /> ' Required Supplementary Information: <br /> Schedule of Revenues, Expenditures and Changes in <br /> ' Fund Balances- Budget and Actual: <br /> General Fund El <br /> Road and Bridge Fund E2 <br /> Human Services Fund E3 <br /> Grant Fund E4 <br /> Water Authority Public Improvement District E5 <br /> 1 <br />