|
Table of Contents
|
Page #
|
PDF
|
|
Introductory Section
|
|
|
|
Letter of Transmittal
|
i
|
X
|
|
Organizational Chart
|
vi
|
X
|
|
List of Elected and Appointed Officials
|
vii
|
X
|
|
GFOA Certificate of Achievement
|
ix
|
X
|
| |
|
Financial Section
|
|
|
|
Independent Auditor’s Report
|
1
|
X
|
|
Management’s Discussion and Analysis (Required Supplementary Information)
|
3
|
X
|
|
Government-wide Financial Statements:
|
|
|
|
Statement of Net Assets
|
15
|
X
|
|
Statement of Activities
|
16
|
X
|
|
Fund Financial Statements:
|
|
|
|
Balance Sheet – Governmental Funds
|
18
|
X
|
|
Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds
|
20
|
X
|
|
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
|
22
|
X
|
|
Statement of Net Assets – Proprietary Funds
|
23
|
X
|
|
Statement of Revenues, Expenses and Changes in Fund Net Assets – Proprietary Funds
|
25
|
X
|
|
Statement of Cash Flows – Proprietary Funds
|
26
|
X
|
|
Statement of Fiduciary Net Assets – Fiduciary Funds
|
28
|
X
|
|
Statement of Changes in Fiduciary Net Assets – Investment Trust Fund
|
29
|
X
|
|
Notes to the Basic Financial Statements
|
30
|
X
|
| |
|
Required Supplementary Information:
|
|
|
|
Schedules of Funding Progress – Historical Pension Data
|
58
|
X
|
|
Schedule of Revenues, Expenditures and Changes inFund Balance – Budget and Actual – General Fund
|
59
|
X
|
|
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – Public Safety Special Revenue Fund
|
60
|
X
|
|
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – Public Ways and Facilities Special Revenue Fund
|
63
|
X
|
|
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – Capital Improvements Fund
|
62
|
X
|
|
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – Capital Projects Securitization Fund
|
63
|
X
|
|
Note to the Required Supplementary Information
|
64
|
X
|
| |
|
|
|
Nonmajor Governmental Funds
|
|
|
|
Fund Descriptions
|
65
|
X
|
|
Combining Balance Sheet – Nonmajor Governmental Funds
|
67
|
X
|
|
Combining Statement of Revenues, Expenditures and Changes inFund Balances – Nonmajor Governmental Funds
|
69
|
X
|
|
Combining Balance Sheet – Nonmajor Special Revenue Funds
|
70
|
X
|
|
Combining Statement of Revenues, Expenditures and Changes inFund Balances – Nonmajor Special Revenue Funds
|
72
|
X
|
|
Budgetary Comparison Schedules – Nonmajor Special Revenue Funds:
|
|
|
|
Community Services Fund
|
74
|
X
|
|
Special Aviation Fund
|
75
|
X
|
|
Auburn Advertising and Promotion Fund
|
76
|
X
|
|
Fish and Game Fund
|
77
|
X
|
|
North Lake Tahoe Transient Occupancy Tax Fund
|
78
|
X
|
|
Open Space Fund
|
79
|
X
|
|
County Library Fund
|
80
|
X
|
|
Fire Control Fund
|
81
|
X
|
|
Lighting Districts Fund
|
82
|
X
|
|
County Service Areas Fund
|
83
|
X
|
|
Redevelopment Agency Housing Fund
|
84
|
X
|
|
Budgetary Comparison Schedules - Other Nonmajor Governmental Funds:
|
|
|
|
Redevelopment Agency Economic Development Capital
Projects Fund
|
85
|
X
|