Independent Auditor’s Report

Government Auditing Standards

Comparative Statements of Assets, Liabilities, Reserves & Fund Balance – Regulatory Basis A

Comparative Statement of Operations and Changes in Fund Balance – Regulatory Basis A-1

Statement of Revenues – Regulatory Basis A-2

Statement of Expenditures – Regulatory Basis A-3

Comparative Statements of Assets, Liabilities, Reserves & Fund Balance – Regulatory Basis B

Comparative Statements of Assets, Liabilities, Reserves & Fund Balance – Regulatory Basis C

Statement of Fund Balance C-1

Comparative Statements of Assets, Liabilities, Reserves & Fund Balance – Regulatory Basis D

Comparative Statements of Fixed Assets & Fund Balance - Regulatory Basis E

Comparative Statement of Assets & Liabilities - Regulatory Basis F

Notes to Financial Statements

Schedule of Cash & Cash Equivalents A-4

Schedule of Change Funds A-5

Schedule of Taxes Receivable & Analysis of Property Tax Levy A-6

Schedule of Tax Title Liens A-7

Schedule of Property Acquired for Taxes A-8

Schedule of Revenue Accounts Receivable A-9

Schedule of 2016 Appropriations Reserves A-10

Schedule of Accounts Payable A-11

Schedule of Reserve for Encumbrances A-12

Schedule of Prepaid Taxes A-13

Schedule of Tax Overpayments A-14

Schedule of County Taxes Payable A-15

Schedule of Local School District Tax Payable A-16