Finance Committee Meeting 2007

• Board Meeting Date: 9/18/2007
• Description: Finance Sub-Committee Meeting September 18, 2007
• Board Meetings - Doc Type: Meeting

BOULDER COUNTY,COLORADO
Comprehensive Annual Financial Report
• December 31,2006
Table of Contents
Page
Introductory Section
Letter of Transmittal 1
GFOA Certificate of Achievement 6
Organizational Chart 7
List of Principal Officials 8
Financial Section
Independent Auditors'Report 9
Management's Discussion and Analysis 11
Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Assets 23
Statement of Activities 24
Fund Financial Statements:
Governmental Funds:
Balance Sheet 26
Reconciliation of Total Governmental Fund Balances to the Statement of
• Net Assets 27
Statement of Revenues, Expenditures,and Changes in Fund Balance 28
Reconciliation of the Statement of Revenues,Expenditures,and Changes in
Fund Balance of Governmental Funds to the Statement of Activities 29
Proprietary Funds:
Statement of Fund Net Assets 30
Statement of Revenues, Expenses,and Changes in Fund Net Assets 31
Statement of Cash Flows 32
Fiduciary Funds:
Statement of Fiduciary Net Assets 33
Notes to Basic Financial Statements 34
Required Supplementary Information
Budgetary Comparison Schedule—General Fund 76
Budgetary Comparison Schedule—Special Revenue—Road&Bridge Fund 79
Budgetary Comparison Schedule—Special Revenue—Social Services Fund 80
Notes to Required Supplementary Information 81
Supplementary Information
Combining and Individual Fund Statements
Nonmajor Governmental Funds:
Combining Balance Sheet 84
Combining Statement of Revenues,Expenditures,and Changes in Fund
Balance 85
Special Revenue Funds:
Combining Balance Sheet 88
•