Independent Auditor’s Report

Government Auditing Standards

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

Statements 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

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

Statements of Operations and Changes in Fund Balance – Regulatory Basis B-1

Statement of Revenues – Regulatory Basis B-2

Statement of Expenditures – Regulatory Basis B-3

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

Statement of Fund Balance C-1

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

Statements of Fixed Assets & Fund Balance - Regulatory Basis E

Statements of Assets & Liabilities - Regulatory Basis F

Notes to Financial Statements

Schedule of Cash & Cash Equivalents A-4

Schedule of Due from State - P.L. 1971, C.20 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 2017 Appropriations Reserves A-10