tailieunhanh - fye audited financial_part1

Tham khảo tài liệu 'fye audited financial_part1', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | City of Waterville Maine Financial Report June 30 2008 This is trial version CONTENTS Independent Auditors Report 1 Management s Discussion and Analysis 2 Basic Financial Statements Government-Wide Financial Statements Statement of Net Assets 9 Statement of Activities 10 Fund Financial Statements Balance Sheet - Governmental Funds 11 Statement of Revenues Expenditures and Changes in Fund Balances Governmental Funds 12 Reconciliation of the Statement of Revenues Expenditures and Changes in Fund Balances of Governmental Funds to the statement of Activities 13 Statement of Revenues Expenditures and Changes in Fund Balance -Budget Non-GAAP Budgetary Basis and Actual - General Fund 14 Statement of Fiduciary Net Assets - Fiduciary Funds 15 Statement of Changes in Fiduciary Net Assets - Fiduciary Funds 16 Notes to Financial Statements 17 Independent Auditors Report on Additional Information 35 Special Revenue Funds Combining Balance Sheet 36 Combining Statement of Revenues Expenditures and Changes in Fund Balances 37 Capital Projects Combining Balance Sheet 38 Combining Statement of Revenues Expenditures and Changes in Fund Balances 39 Permanent Funds Balance Sheet 41 Combining Statement of Revenues Expenses and Changes in Fund Balances 42 Private-Purpose Trust Funds - School Funds - Combining Schedule of Changes in Fiduciary Net Assets 43 This is trial version macdonaldpage COLLC Certified Public Accountants and Management Advisors Independent Auditors Report City Council City of Waterville Waterville Maine We have audited the accompanying financial statements of the governmental activities the discretely presented component unit each major fund and the aggregate remaining fund information of the City of Waterville Maine as of and for the year ended June 30 2008 which collectively comprise the City s basic financial statements as listed on the table of contents. These financial statements are the responsibility of the City of Waterville