Comprehensive Annual Financial Report for the Fiscal Year Ended June 30, 2006

Prepared by Placer County Auditor Controller's Office

Katherine J. Martinis, CPA
Auditor-Controller

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Comprehensive Annual Financial Report (complete)

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

Basic Financial Statements
Government-wide Financial Statements
Statement of Net Assets	15	X
Statement of Activities	16	X

Fund Financial Statements
Balance Sheet – Governmental Funds	18	X
Reconciliation of the Balance Sheet for Governmental Funds to the Statement of Net Assets	20	X
Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds	21	X
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities	23	X
Statement of Net Assets – Proprietary Funds	24	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	68	X
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – General Fund	69	X
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – Public Safety Special Revenue Fund	71	X
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual –Road Special Revenue Fund	72	X
Note to the Required Supplementary Information	73	X

Combining and Individual Nonmajor Fund Statements and Schedules
Fund Descriptions - Nonmajor Governmental Funds		X
Combining Balance Sheet – Nonmajor Governmental Funds	74	X
Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds	75	X
Combining Balance Sheet – Nonmajor Special Revenue Funds	76	X
Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Special Revenue Funds	78	X
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Nonmajor Special Revenue Funds
Community Services Fund	80	X
Community Revitalization Fund	81	X
Special Aviation Fund	82	X
Gold Country Tourism and Promotions Fund	83	X
Fish and Game Fund	84	X
Lake Tahoe Tourism and Promotions Fund	85	X
Open Space Fund	86	X
County Library Fund	87	X
Fire Control Fund	88	X
Lighting Districts Fund	89	X
County Service Areas Fund	90	X
Redevelopment Agency Housing Fund	91	X
IHSS Public Authority Fund	92	X

Combining Balance Sheet - Nonmajor Capital Projects Funds	93	X
Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Capital Project Funds	94	X
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Capital Projects Funds
Capital Improvements Fund	95	X
Redevelopment Agency Economic Development Fund	96	X
Capital Projects Securitization Fund	97	X

Combining Balance Sheet - Nonmajor Debt Services Funds	98	X
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Debt Services Fund	99	X
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual -Certificates of Participation Debt Service Fund	100	X
Fund Descriptions - Internal Services Funds		X
Combining Statement of Net Assets - Internal Service Funds	101	X
Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Internal Service Funds	102	X
Combining Statement of Cash Flows - Internal Service Funds	103	X