| General Capital Fund (continued): |
| Schedule of Deferred Charges to Future Taxation – Unfunded | C-9 | 95 |
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| Schedule of General Serial Bonds | C-10 | 96 |
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| Schedule of Improvement Authorizations | C-11 | 97 |
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| Schedule of Reserve for Encumbrances | C-12 | 98 |
|---|
| Statement of Capital Improvement Fund | C-13 | 98 |
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| Statement of Reserve for Debt Service – Open Space | C-14 | 101 |
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| Statement of Reserve for Debt Service – Other | C-15 | 101 |
|---|
| Statement of Reserve for Fire Damage – Annex Building | C-16 | 101 |
|---|
| Schedule of Bond Anticipation Notes | C-17 | 102 |
|---|
| Statement of Bonds & Notes Authorized but not Issued | C-18 | 103 |
|---|
| Schedule of Investment in Bond Anticipation Notes | C-19 | 104 |
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| Public Assistance Fund: |
| Schedule of Cash | D-1 | 107 |
|---|
| Schedule of Reserve for Public Assistance | D-2 | 107 |
|---|
| General Fixed Assets Fund: |
| Schedule of Investment in Fixed Assets | E-1 | 111 |
|---|
| Single Audit Section: |
| Independent Auditor's Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by OMB Circular A-133 and Circular 04-04 | | 115 |
|---|
| Schedule of Expenditures of Federal Awards | | 119 |
|---|
| Notes to Schedules of Federal Awards | | 121 |
|---|
| Schedule of Findings & Questioned Costs | | 122 |
|---|
| PART II |
| Comments and Recommendations: |
| Scope of Audit | | 127 |
|---|
| General Comments Findings | | 127 |
|---|
| Officials in Office | | 130 |
|---|
| Acknowledgment | | 131 |
|---|
Schedule of Deferred Charges to Future Taxation – Unfunded C-9
Schedule of General Serial Bonds C-10
Schedule of Improvement Authorizations C-11
Schedule of Reserve for Encumbrances C-12
Statement of Capital Improvement Fund C-13
Statement of Reserve for Debt Service – Open Space C-14
Statement of Reserve for Debt Service – Other C-15
Statement of Reserve for Fire Damage – Annex Building C-16
Schedule of Bond Anticipation Notes C-17
Statement of Bonds & Notes Authorized but not Issued C-18
Schedule of Investment in Bond Anticipation Notes C-19
Schedule of Cash D-1
Schedule of Reserve for Public Assistance D-2
Schedule of Investment in Fixed Assets E-1
Control Over Compliance Required by OMB Circular A-133 and Circular 04-04
Schedule of Expenditures of Federal Awards
Notes to Schedules of Federal Awards
Schedule of Findings & Questioned Costs
Scope of Audit
General Comments Findings
Officials in Office
Acknowledgment