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<td align="center" class="top" height="38" valign="top" width="556">FY 2006 Comprehensive Annual<br/>
Financial Report</td>
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<td align="left" class="osmall" height="2423" valign="top" width="556"><font class="osmall" face="Arial" size="2">Listed below are links to the Charleston County Fiscal Year 2006 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="270"><font class="osmall" face="Arial" size="2"><strong><a href="FY06Cafr/CAFR2006.pdf" target="_blank"><font class="osmall" color="#3366CC">Download Entire FY06 CAFR</font></a></strong> (2166K)</font></td>
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<td align="center" bgcolor="#FFFFC4" width="270"><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="270"><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="270"><strong><a href="#Statistical"><font color="#3366CC" face="Arial" size="2">Statistical Section</font></a></strong></td>
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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="FY06Cafr/Introductory/Title Page, Table of Contents.pdf" target="_blank">Title Page, Table of Contents</a> (39K)</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="FY06Cafr/Introductory/Letter of Transmittal.pdf" target="_blank">Letter of Transmittal</a> (866K)</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="FY06Cafr/Introductory/Certificate of Achievement.pdf" target="_blank">GFOA Certificate of Achievement</a> &#160;(28K)</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="FY06Cafr/Introductory/Organizational Chart.pdf" target="_blank">Organizational Chart</a> (141K)</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="FY06Cafr/Introductory/PRINCIPAL OFFICIALS.pdf" target="_blank">Principal Officials</a> (10K)</font></td>
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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="FY06Cafr/Financial Section/AuditorsReport.pdf" target="_blank">Report of Independent Auditors</a> (97K)</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="FY06Cafr/Financial Section/Managements Discussion and Analysis.pdf" target="_blank">Management&#39;s Discussion and Analysis</a> (65K)</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="511"><font class="osmall" face="Arial" size="2">&#60;</font> <font face="Arial"><a href="FY06Cafr/Financial Section/Government-wide Financial Statements.pdf" target="_blank"><font class="osmall" size="2">Government-wide Financial Statements:</font></a> <font class="osmall" size="2">(15K)</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="511"><font class="osmall" face="Arial" size="2">&#60;</font> <font face="Arial"><a href="FY06Cafr/Financial Section/Fund Financial Statements.pdf" target="_blank"><font class="osmall" size="2">Fund Financial Statements:</font></a> <font class="osmall" size="2">(247K)</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 - Discretely Presented Component Units</font></li>
<li><font class="osmall" face="Arial" size="2">Combining Statement of Activities - Discretely Presented Component Units</font></li>
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<td align="left" height="24" valign="top" width="511"><font class="osmall" face="Arial" size="2">&#60;</font> <font face="Arial"><a href="FY06Cafr/Financial Section/Notes to the Financial Statements.pdf" target="_blank"><font class="osmall" size="2">Notes to the Financial Statements</font></a> <font class="osmall" size="2">(217K)<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="FY06Cafr/Financial Section/Combining Balance Sheet-Nonmajor Governmental Funds.pdf" target="_blank"><font class="osmall" size="2">Combining Balance Sheet - Nonmajor Governmental Funds</font></a> <font class="osmall" size="2">(20K)</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="FY06Cafr/Financial Section/Combining Statement of Revenues, Expenditures, and Changes in Fund Balances-Nonmajor Governmental Funds.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;<a href="FY06Cafr/Financial Section/Combining Statement of Revenues, Expenditures, and Changes in Fund Balances-Nonmajor Governmental Funds.pdf" target="_blank">Balances - Nonmajor Governmental Funds</a> (20K)</font></font></td>
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<td align="left" height="17" valign="top" width="511"><font class="osmall" face="Arial" size="2">&#60; Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual</font></td>
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<li><font face="Arial"><a href="FY06Cafr/Financial Section/accomdations.pdf" target="_blank"><font class="osmall" size="2">Accommodations Special Revenue Fund</font></a> <font class="osmall" size="2">(9K)</font></font></li>
<li><font face="Arial"><a href="FY06Cafr/Financial Section/childspprtenf.pdf" target="_blank"><font class="osmall" size="2">Child Support Enforcement Special Revenue Fund</font></a> <font class="osmall" size="2">(9K)</font></font></li>
<li><font face="Arial"><a href="FY06Cafr/Financial Section/econdevelp.pdf" target="_blank"><font class="osmall" size="2">Economic Development Special Revenue Fund</font></a> <font class="osmall" size="2">(10K)</font></font></li>
<li><font face="Arial"><a href="FY06Cafr/Financial Section/education.pdf" target="_blank"><font class="osmall" size="2">Education Special Revenue Fund</font></a> <font class="osmall" size="2">(9K)</font></font></li>
<li><font face="Arial"><a href="FY06Cafr/Financial Section/emergency.pdf" target="_blank"><font class="osmall" size="2">Emergency Medical Service Special Revenue Fund</font></a> <font class="osmall" size="2">(9K)</font></font></li>
<li><font face="Arial"><a href="FY06Cafr/Financial Section/Fire District.pdf" target="_blank"><font class="osmall" size="2">Fire Districts Special Revenue Fund</font></a> <font class="osmall" size="2">(9K)</font></font></li>
<li><font face="Arial"><a href="FY06Cafr/Financial Section/geographic.pdf" target="_blank"><font class="osmall" size="2">Geographic Information Systems Special Revenue Fund</font></a> <font class="osmall" size="2">(9K)</font></font></li>
<li><font face="Arial"><a href="FY06Cafr/Financial Section/hazardous.pdf" target="_blank"><font class="osmall" size="2">Hazardous Materials Enforcement Special Revenue Fund</font></a> <font class="osmall" size="2">(9K)</font></font></li>
<li><font face="Arial"><a href="FY06Cafr/Financial Section/sheriff.pdf" target="_blank"><font class="osmall" size="2">Sheriff Special Revenue Fund</font></a> <font class="osmall" size="2">(9K)</font></font></li>
<li><font face="Arial"><a href="FY06Cafr/Financial Section/solicitor.pdf" target="_blank"><font class="osmall" size="2">Solicitor Special Revenue Fund</font></a> <font class="osmall" size="2">(9K)</font></font></li>
<li><font face="Arial"><a href="FY06Cafr/Financial Section/victim.pdf" target="_blank"><font class="osmall" size="2">Victim Notification Special Revenue Fund</font></a> <font class="osmall" size="2">(9K)</font></font></li>
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<td align="left" colspan="2" height="19" valign="top" width="547"><font face="Arial"><a href="FY06Cafr/Financial Section/Victim Notification Statement of Fines, Assessments, and Surcharges Collected.pdf" target="_blank"><font class="osmall" size="2">Victim Notification: Statement of Fines, Assessments, and Surcharges Collected</font></a> <font class="osmall" size="2">(9K)</font></font></td>
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<td align="left" colspan="2" height="19" valign="top" width="547"><font face="Arial"><a href="FY06Cafr/Financial Section/Combining Statements of Nonmajor Enterprise Funds.pdf" target="_blank"><font class="osmall" size="2">Combining Statements of Nonmajor Enterprise Funds:</font></a> <font class="osmall" size="2">(40K)</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="FY06Cafr/Financial Section/Combining Statements of Internal Service Funds.pdf" target="_blank"><font class="osmall" size="2">Combining Statements of Internal Service Funds:</font></a> <font class="osmall" size="2">(41K)</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="FY06Cafr/Financial Section/Combining Statements of Changes in Assets and Liabilities-Agency Funds.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">(19K)</font></font></td>
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<td align="left" colspan="2" height="19" valign="top" width="547"><font face="Arial"><a href="FY06Cafr/Financial Section/Capital Assets Used in Operation of Governmental Funds.pdf" target="_blank"><font class="osmall" size="2">Capital Assets Used in the Operation of Governmental Funds:</font></a> <font class="osmall" size="2">(25K)</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 face="Arial"><strong><font class="osmall" size="2"><a id="Statistical" name="Statistical" title="Statistical"></a><font color="#0066CC"/><a href="FY06Cafr/Statistical Section/stats.pdf" target="_blank">Statistical Section</a></font></strong></font></td>
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<li><font face="Arial" size="2">Net Assets by Component</font></li>
<li><font face="Arial" size="2">Changes in Net Assets</font></li>
<li><font face="Arial" size="2">172-173 Fund Balances of Governmental Funds</font></li>
<li><font face="Arial" size="2">Changes in Fund Balances of Governmental Funds</font></li>
<li><font face="Arial" size="2">Assessed Value and Estimated Actual Value of Taxable Property</font></li>
<li><font face="Arial" size="2">Property Tax Rates - Direct and Overlapping Governments</font></li>
<li><font face="Arial" size="2">Principal Property Taxpayers</font></li>
<li><font face="Arial" size="2">Property Tax Levies and Collections</font></li>
<li><font face="Arial" size="2">Ratio of Outstanding Debt by Type</font></li>
<li><font face="Arial" size="2">Ratio of General Obligation Bonded Debt to Assessed Value and General Obligation Bonded Debt Per Capita</font></li>
<li><font face="Arial" size="2">Ratio of Total Tax Supported Debt to Assessed Value and Total Tax Supported Debt Per Capita</font></li>
<li><font face="Arial" size="2">Legal Debt Margin Information</font></li>
<li><font face="Arial" size="2">Pledged Revenue Bond Coverage</font></li>
<li><font face="Arial" size="2">Demographic and Economic Statistics</font></li>
<li><font face="Arial" size="2">Principle Employers</font></li>
<li><font face="Arial" size="2">Full Time Equivalent County Government Employees by Function</font></li>
<li><font face="Arial" size="2">Operating Indicators by Function/Program</font></li>
<li><font face="Arial" size="2">Financial Assurance Coverage &#8211; Municipal Solid Waste</font></li>
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