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<td align="center" class="top" valign="top" width="556">FY 2003 Comprehensive Annual<br/>
Financial Report</td>
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<td align="left" class="osmall" valign="top" width="556"><font class="osmall" face="Arial" size="2">Listed below are links to the Charleston County Fiscal Year 2003 Comprehensive Annual Financial Report. All files are in Adobe Acrobat PDF format. First time users of Adobe Acrobat should see the <a href="../../download.xml">instructions on this site</a> before opening any files.</font> 
<p><font class="osmall" face="Arial" size="2">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&#39;s Office at (843) 958-4600.</font></p>
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<td align="center" bgcolor="#FFFFC4" width="250"><font class="osmall" face="Arial" size="2"><strong><a href="FY03Cafr/FY03Cafr.pdf" target="_blank"><font class="osmall" color="#3366CC">Download Entire FY03 CAFR</font></a> <font class="osmall" color="#3366CC"/></strong>(5757K)</font></td>
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<td align="center" bgcolor="#FFFFC4" width="250"><font color="#3366CC" face="Arial" size="2"><strong><a href="#Introductory"><font class="osmall" color="#3366CC">Introductory</font></a></strong></font></td>
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<td align="center" bgcolor="#FFFFC4" width="250"><strong><a href="#Financial"><font color="#3366CC" face="Arial" size="2">Financial Section</font></a></strong></td>
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<td align="center" bgcolor="#FFFFC4" width="250"><strong><a href="#Statistical"><font color="#3366CC" face="Arial" size="2">Statistical Section</font></a></strong></td>
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<td align="left" valign="top" width="556"><font class="osmall" face="Arial" size="2"><strong>&#160;<br/>
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<td align="left" colspan="2" height="19" valign="top" width="551"><font class="osmall" face="Arial" size="2"><strong><a id="Introductory" name="Introductory" title="Introductory"></a>Introductory</strong></font></td>
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<td align="left" colspan="2" height="19" valign="top" width="551"><font class="osmall" face="Arial" size="2"><a href="FY03Cafr/2003CAFR-Title.pdf" target="_blank">Title Page, Table of Contents</a> (109K)</font></td>
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<td align="left" colspan="2" height="19" valign="top" width="551"><font class="osmall" face="Arial" size="2"><a href="FY03Cafr/2003CAFR-LtrTransmittal.pdf" target="_blank">Letter of Transmittal</a> (697K)</font></td>
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<td align="left" colspan="2" height="19" valign="top" width="551"><font class="osmall" face="Arial" size="2"><a href="FY03Cafr/2003CAFR-GFOACert.pdf" target="_blank">GFOA Certificate of Achievement</a> (25K)</font></td>
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<td align="left" colspan="2" height="19" valign="top" width="551"><font class="osmall" face="Arial" size="2"><a href="FY03Cafr/2003CAFR-OrgChart.pdf" target="_blank">Organizational Chart</a> (24K)</font></td>
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<td align="left" colspan="2" height="19" valign="top" width="551"><font class="osmall" face="Arial" size="2"><a href="FY03Cafr/2003CAFR-Elected.pdf" target="_blank">Elected Officials</a> (22K)</font></td>
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<td align="left" colspan="2" height="38" valign="top" width="551"><font class="osmall" face="Arial" size="2">&#160;<br/>
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<td align="left" colspan="2" height="19" valign="top" width="551"><strong><font class="osmall" face="Arial" size="2"><a id="Financial" name="Financial" title="Financial"></a>Financial Section</font></strong></td>
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<td align="left" colspan="2" height="19" valign="top" width="551"><strong style="font-weight: 400"><font class="osmall" face="Arial" size="2"><a href="FY03Cafr/2003CAFR-Auditors.pdf" target="_blank">Report of Independent Auditors</a> (95K)</font></strong></td>
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<td align="left" colspan="2" height="19" valign="top" width="551"><strong style="font-weight: 400"><font class="osmall" face="Arial" size="2"><a href="FY03Cafr/2003CAFR-Management.pdf" target="_blank">Management&#39;s Discussion and Analysis</a> (512K)</font></strong></td>
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<td align="left" colspan="2" height="19" valign="top" width="551"><strong style="font-weight: 400"><font class="osmall" face="Arial" size="2">Basic Financial Statements:</font></strong></td>
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<td align="left" height="19" valign="top" width="36">&#160;</td>
<td align="left" height="19" valign="top" width="511"><font class="osmall" face="Arial" size="2">&#60;</font> <font face="Arial"><a href="FY03Cafr/2003CAFR-Basic1.pdf" target="_blank"><font class="osmall" size="2">Government-wide Financial Statements:</font></a> <font class="osmall" size="2">(72K)</font></font></td>
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<li><font class="osmall" face="Arial" size="2">Statement of Net Assets</font></li>
<li><font class="osmall" face="Arial" size="2">Statement of Activities</font></li>
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<td align="left" height="19" valign="top" width="36">&#160;</td>
<td align="left" height="19" valign="top" width="511"><font class="osmall" face="Arial" size="2">&#60;</font> <font face="Arial"><a href="FY03Cafr/2003CAFR-Basic2.pdf" target="_blank"><font class="osmall" size="2">Fund Financial Statements:</font></a> <font class="osmall" size="2">(470K)</font></font></td>
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<li><font class="osmall" face="Arial" size="2">Balance Sheet-Governmental Funds</font></li>
<li><font class="osmall" face="Arial" size="2">Reconciliation of Total Governmental Fund Balances to Net Assets of Governmental Activities</font></li>
<li><font class="osmall" face="Arial" size="2">Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds</font></li>
<li><font class="osmall" face="Arial" size="2">Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities</font></li>
<li><font class="osmall" face="Arial" size="2">Statements of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual General Fund</font></li>
<li><font class="osmall" face="Arial" size="2">Statement of Net Assets - Proprietary Funds</font></li>
<li><font class="osmall" face="Arial" size="2">Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds</font></li>
<li><font class="osmall" face="Arial" size="2">Statement of Cash Flows - Proprietary Funds</font></li>
<li><font class="osmall" face="Arial" size="2">Statement of Fiduciary Assets and Liabilities - Agency Funds</font></li>
<li><font class="osmall" face="Arial" size="2">Combining Statement of Net Assets - Component Units</font></li>
<li><font class="osmall" face="Arial" size="2">Combining Statement of Activities - Component Units</font></li>
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<td align="left" height="24" valign="top" width="36">&#160;</td>
<td align="left" height="24" valign="top" width="511"><font class="osmall" face="Arial" size="2">&#60;</font> <font face="Arial"><a href="FY03Cafr/2003CAFR-BasicNotes.pdf" target="_blank"><font class="osmall" size="2">Notes to the Financial Statements</font></a> <font class="osmall" size="2">(1816K)<br/>
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<td align="left" colspan="2" height="19" valign="top" width="547"><font face="Arial"><a href="#Top"><font class="osmall" size="2">Back to top</font></a><font class="osmall" size="2"><br/>
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<td align="left" colspan="2" height="19" valign="top" width="547"><font class="osmall" face="Arial" size="2">Combining Financial Statements and Schedules:</font></td>
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<td align="left" height="19" valign="top" width="511"><font class="osmall" face="Arial" size="2">&#60;</font> <font face="Arial"><a href="FY03Cafr/2003CAFR-CombineNonMajorGov.pdf" target="_blank"><font class="osmall" size="2">Combining Balance Sheet - Nonmajor Governmental Funds</font></a> <font class="osmall" size="2">(225K)</font></font></td>
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<td align="left" height="19" valign="top" width="36">&#160;</td>
<td align="left" height="19" valign="top" width="511"><font class="osmall" face="Arial" size="2">&#60;</font> <font face="Arial"><a href="FY03Cafr/2003CAFR-CombineNonMajorGovStatement.pdf" target="_blank"><font class="osmall" size="2">Combining Statement of Revenues, Expenditures and Changes in Fund</font></a><font class="osmall" size="2"><br/>
&#160;&#160;&#160;&#160; <a href="FY03Cafr/2003CAFR-CombineNonMajorGovStatement.pdf" target="_blank">Balances - Nonmajor Governmental Funds</a> (102K)</font></font></td>
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<td align="left" height="19" valign="top" width="511"><font class="osmall" face="Arial" size="2">&#60;</font> <font face="Arial"><a href="FY03Cafr/2003CAFR-CombineSchedules.pdf" target="_blank"><font class="osmall" size="2">Schedules of Revenues, Expenditures, and Changes in Fund Balances -</font></a><font class="osmall" size="2"><br/>
&#160;&#160;&#160;&#160; <a href="FY03Cafr/2003CAFR-CombineSchedules.pdf" target="_blank">Budget and Actual</a> (227K)</font></font></td>
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<li><font class="osmall" face="Arial" size="2">Accommodations Special Revenue Fund</font></li>
<li><font class="osmall" face="Arial" size="2">Child Support Enforcement Special Revenue Fund</font></li>
<li><font class="osmall" face="Arial" size="2">Economic Development Special Revenue Fund</font></li>
<li><font class="osmall" face="Arial" size="2">Education Special Revenue Fund</font></li>
<li><font class="osmall" face="Arial" size="2">Emergency Medical Service Special Revenue Fund</font></li>
<li><font class="osmall" face="Arial" size="2">Emergency Preparedness Special Revenue Fund</font></li>
<li><font class="osmall" face="Arial" size="2">Fire Districts Special Revenue Fund</font></li>
<li><font class="osmall" face="Arial" size="2">Geographic Information Systems Special Revenue Fund</font></li>
<li><font class="osmall" face="Arial" size="2">Hazardous Materials Enforcement Special Revenue Fund</font></li>
<li><font class="osmall" face="Arial" size="2">Mosquito Control Special Revenue Fund</font></li>
<li><font class="osmall" face="Arial" size="2">Sheriff Special Revenue Fund</font></li>
<li><font class="osmall" face="Arial" size="2">Solicitor Special Revenue Fund</font></li>
<li><font class="osmall" face="Arial" size="2">Transportation Special Revenue Fund</font></li>
<li><font class="osmall" face="Arial" size="2">Victim Notification Special Revenue Fund</font></li>
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<td align="left" colspan="2" height="19" valign="top" width="547"><font face="Arial"><a href="FY03Cafr/2003CAFR-CombineVictim.pdf" target="_blank"><font class="osmall" size="2">Victim Notification: Statement of Fines, Assessments, and Surcharges Collected</font></a> <font class="osmall" size="2">(19K)</font></font></td>
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<td align="left" colspan="2" height="19" valign="top" width="547"><font face="Arial"><a href="FY03Cafr/2003CAFR-CombineNonMajorEnterprise.pdf" target="_blank"><font class="osmall" size="2">Combining Statements of Nonmajor Enterprise Funds:</font></a> <font class="osmall" size="2">(117K)</font></font></td>
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<li><font class="osmall" face="Arial" size="2">Combining Statement of Net Assets - Nonmajor Enterprise Funds</font></li>
<li><font class="osmall" face="Arial" size="2">Combining Statement of Revenues, Expenses and Changes in Fund Net Assets - Nonmajor Enterprise Funds</font></li>
<li><font class="osmall" face="Arial" size="2">Combining Statement of Cash Flows - Nonmajor Enterprise Funds</font></li>
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<td align="left" colspan="2" height="19" valign="top" width="547"><font face="Arial"><a href="FY03Cafr/2003CAFR-CombineInternalSvc.pdf" target="_blank"><font class="osmall" size="2">Combining Statements of Internal Service Funds:</font></a> <font class="osmall" size="2">(149K)</font></font></td>
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<li><font class="osmall" face="Arial" size="2">Combining Statement of Net Assets - Internal Service Funds</font></li>
<li><font class="osmall" face="Arial" size="2">Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Internal Service Funds</font></li>
<li><font class="osmall" face="Arial" size="2">Combining Statement of Cash Flows - Internal Service Funds</font></li>
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<td align="left" colspan="2" height="19" valign="top" width="547"><font face="Arial"><a href="FY03Cafr/2003CAFR-CombineAgency.pdf" target="_blank"><font class="osmall" size="2">Combining Statement of Changes in Assets and Liabilities - Agency Funds</font></a> <font class="osmall" size="2">(93K)</font></font></td>
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<td align="left" colspan="2" height="19" valign="top" width="547"><font face="Arial"><a href="FY03Cafr/2003CAFR-CombineCapitalAssets.pdf" target="_blank"><font class="osmall" size="2">Capital Assets Used in the Operation of Governmental Funds:</font></a> <font class="osmall" size="2">(47K)</font></font></td>
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<li><font class="osmall" face="Arial" size="2">Schedule by Function and Activity</font></li>
<li><font class="osmall" face="Arial" size="2">Schedule of Changes by Function and Activity</font></li>
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<td align="left" colspan="2" height="19" valign="top" width="547"><font class="osmall" face="Arial" size="2"><a href="#Top"><font class="osmall" size="2">Back to top</font></a><br/>
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<td align="left" colspan="2" height="19" valign="top" width="547"><font face="Arial"><strong><a id="Statistical" name="Statistical" title="Statistical"></a><font class="osmall" size="2">Statistical</font> <font class="osmall" size="2">Section</font></strong></font></td>
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<td align="left" colspan="2" height="19" valign="top" width="547"><font face="Arial"><a href="FY03Cafr/2003CAFR-Stats1.pdf" target="_blank"><font class="osmall" size="2">Government-wide Information</font></a> <font class="osmall" size="2">(25K)</font></font></td>
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<li><font class="osmall" face="Arial" size="2">Government-wide Expenses by Function</font></li>
<li><font class="osmall" face="Arial" size="2">Government-wide Revenues</font></li>
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<td align="left" colspan="2" height="19" valign="top" width="547"><font face="Arial"><a href="FY03Cafr/2003CAFR-Stats2.pdf" target="_blank"><font class="osmall" size="2">Fund Information</font></a> <font class="osmall" size="2">(675K)</font></font></td>
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<li><font class="osmall" face="Arial" size="2">General Governmental Expenditures by Function</font></li>
<li><font class="osmall" face="Arial" size="2">General Governmental Revenues by Source</font></li>
<li><font class="osmall" face="Arial" size="2">Property Tax Levies and Collections</font></li>
<li><font class="osmall" face="Arial" size="2">Assessed and Estimated Value of Taxable Property</font></li>
<li><font class="osmall" face="Arial" size="2">Property Tax Rates - Direct and Overlapping Governments</font></li>
<li><font class="osmall" face="Arial" size="2">Ratio of Net General Obligation Bonded Debt to Assessed Value and Net General Obligation Bonded Debt Per Capita</font></li>
<li><font class="osmall" face="Arial" size="2">Ratio of Total Net Tax Supported Debt to Assessed Value and Total Net Tax Supported Debt Per Capita</font></li>
<li><font class="osmall" face="Arial" size="2">Ratio of Annual Debt Service Expenditures for General Obligation Bonded Debt to Total General Governmental Expenditures</font></li>
<li><font class="osmall" face="Arial" size="2">Computation of Direct and Overlapping Bonded Debt - General Obligation Bonds</font></li>
<li><font class="osmall" face="Arial" size="2">Revenue Bond Coverage - Solid Waste Enterprise Fund</font></li>
<li><font class="osmall" face="Arial" size="2">User Fee Rate History</font></li>
<li><font class="osmall" face="Arial" size="2">User Fee Billing History</font></li>
<li><font class="osmall" face="Arial" size="2">Disposal Fee History</font></li>
<li><font class="osmall" face="Arial" size="2">Financial Assurance Coverage - Municipal Solid Waste Landfill Facilities</font></li>
<li><font class="osmall" face="Arial" size="2">Demographic Statistics</font></li>
<li><font class="osmall" face="Arial" size="2">Property Value, Construction and bank deposits</font></li>
<li><font class="osmall" face="Arial" size="2">Principal taxpayers</font></li>
<li><font class="osmall" face="Arial" size="2">Miscellaneous statistics</font></li>
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