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FY 2002 Comprehensive Annual
Financial Report
Listed below are links to the Charleston County Fiscal Year 2002 Comprehensive Annual Financial Report. All files are in Adobe Acrobat PDF format. First time users of Adobe Acrobat should see the instructions on this site before opening any files.

Some files listed below are considerably large and may require up to two minutes to download. Please be patient. Any questions about this document can be directed to the Controller's Office at (843) 958-4600.

 
Introductory
Title Page, Table of Contents (117K)
Letter of Transmittal (1802 K)
GFOA Certificate of Achievement (23K)
Organizational Chart (29K)
Elected Officials (26K)
 
 
Financial Section
Report of Independent Auditors (110K)
Management's Discussion and Analysis (427K)
Basic Financial Statements:
  < Government-wide Financial Statements: (69K)
  • Statement of Net Assets
  • Statement of Activities
  < Fund Financial Statements: (433K)
  • Balance Sheet-Governmental Funds
  • Reconciliation of Total Governmental Fund Balances to Net Assets of Governmental Activities
  • Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds
  • Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
  • Statements of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual General Fund
  • Statement of Net Assets - Proprietary Funds
  • Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds
  • Statement of Cash Flows - Proprietary Funds
  • Statement of Fiduciary Assets and Liabilities - Agency Funds
  • Combining Statement of Net Assets - Component Units
  • Combining Statement of Activities - Component Units
  < Notes to the Financial Statements (1730K)
 
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Combining Financial Statements and Schedules:
  < Combining Balance Sheet - Nonmajor Governmental Funds (249K)
  < Combining Statement of Revenues, Expenditures and Changes in Fund
     Balances - Nonmajor Governmental Funds (100K)
  < Schedules of Revenues, Expenditures, and Changes in Fund Balances -
     Budget and Actual (204K)
 
  • Accommodations Special Revenue Fund
  • Child Support Enforcement Special Revenue Fund
  • Economic Development Special Revenue Fund
  • Education Special Revenue Fund
  • Emergency Medical Service Special Revenue Fund
  • Emergency Preparedness Special Revenue Fund
  • Fire Districts Special Revenue Fund
  • Geographic Information Systems Special Revenue Fund
  • Hazardous Materials Enforcement Special Revenue Fund
  • Mosquito Control Special Revenue Fund
  • Sheriff Special Revenue Fund
  • Solicitor Special Revenue Fund
  • Transportation Special Revenue Fund
  • Victim Notification Special Revenue Fund
Victim Notification: Statement of Fines, Assessments, and Surcharges Collected (17K)
Combining Statements of Nonmajor Enterprise Funds: (111K)
 
  • Combining Statement of Net Assets - Nonmajor Enterprise Funds
  • Combining Statement of Revenues, Expenses and Changes in Fund Net Assets - Nonmajor Enterprise Funds
  • Combining Statement of Cash Flows - Nonmajor Enterprise Funds
Combining Statements of Internal Service Funds: (142K)
 
  • Combining Statement of Net Assets - Internal Service Funds
  • Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Internal Service Funds
  • Combining Statement of Cash Flows - Internal Service Funds
Combining Statement of Changes in Assets and Liabilities - Agency Funds (85K)
Capital Assets Used in the Operation of Governmental Funds: (40K)
 
  • Schedule by Function and Activity
  • Schedule of Changes by Function and Activity

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Statistical Section
Government-wide Information (19K)
 
  • Government-wide Expenses by Function
  • Government-wide Revenues
Fund Information (577K)
 
  • General Governmental Expenditures by Function
  • General Governmental Revenues by Source
  • Property Tax Levies and Collections
  • Assessed and Estimated Value of Taxable Property
  • Property Tax Rates - Direct and Overlapping Governments
  • Ratio of Net General Obligation Bonded Debt to Assessed Value and Net General Obligation Bonded Debt Per Capita
  • Ratio of Total Net Tax Supported Debt to Assessed Value and Total Net Tax Supported Debt Per Capita
  • Ratio of Annual Debt Service Expenditures for General Obligation Bonded Debt to Total General Governmental Expenditures
  • Computation of Direct and Overlapping Bonded Debt - General Obligation Bonds
  • Revenue Bond Coverage - Solid Waste Enterprise Fund
  • User Fee Rate History
  • User Fee Billing History
  • Disposal Fee History
  • Financial Assurance Coverage - Municipal Solid Waste Landfill Facilities
  • Demographic Statistics
  • Property Value, Construction and bank deposits
  • Principal taxpayers
  • Miscellaneous statistics

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