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<td align="center" class="top" height="38" valign="top" width="556">FY 2007 Comprehensive Annual<br/>
Financial Report</td>
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<td align="left" class="osmall" height="2423" valign="top" width="556"><font class="osmall">Listed below are links to the Charleston County Fiscal Year 2007 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">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"><strong><a href="FY07Cafr/CAFR2007.pdf"><font class="osmall">Download Entire FY07 CAFR</font></a></strong> (5716K)</font></td>
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<td align="center" bgcolor="#FFFFC4" width="270"><strong><a href="#Introductory"><font class="osmall">Introductory</font></a></strong></td>
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<td align="center" bgcolor="#FFFFC4" width="270"><strong><a href="#Financial"><font class="osmall">Financial Section</font></a></strong></td>
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<td align="center" bgcolor="#FFFFC4" width="270"><strong><a href="#Statistical"><font class="osmall">Statistical Section</font></a></strong></td>
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<td align="left" height="2174" valign="top" width="556">&#160; 
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<td align="left" colspan="2" height="19" valign="top" width="551"><font class="osmall"><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"><a href="FY07Cafr/Introductory/Title Page, Table of Contents.pdf"><font class="osmall">Title Page, Table of Contents</font></a></td>
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<td align="left" colspan="2" height="19" valign="top" width="551"><a href="FY07Cafr/Introductory/Letter of Transmittal.pdf"><font class="osmall">Letter of Transmittal</font></a></td>
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<td align="left" colspan="2" height="19" valign="top" width="551"><a href="FY07Cafr/Introductory/Certificate of Achievement.pdf"><font class="osmall">GFOA Certificate of Achievement</font></a></td>
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<td align="left" colspan="2" height="19" valign="top" width="551"><a href="FY07Cafr/Introductory/Organizational Chart.pdf"><font class="osmall">Organizational Chart</font></a></td>
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<td align="left" colspan="2" height="19" valign="top" width="551"><a href="FY07Cafr/Introductory/Principal Officials.pdf"><font class="osmall">Principal Officials</font></a></td>
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<td align="left" colspan="2" height="19" valign="top" width="551"><strong><font class="osmall"><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"><a href="FY07Cafr/Financial Section/AuditorsReport.pdf"><font class="osmall">Report of Independent Auditors</font></a></strong></td>
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<td align="left" colspan="2" height="19" valign="top" width="551"><strong style="font-weight: 400"><a href="FY07Cafr/Financial Section/Managements Discussion and Analysis.pdf"><font class="osmall">Management&#39;s Discussion and Analysis</font></a></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">Basic Financial Statements:</font></strong></td>
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<td align="left" height="19" valign="top" width="511"><font class="osmall">&#60;</font> <a href="FY07Cafr/Financial Section/Government-wide Financial Statements.pdf"><font class="osmall">Government-wide Financial Statements:</font></a></td>
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<li><font class="osmall">Statement of Net Assets</font></li>
<li><font class="osmall">Statement of Activities</font></li>
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<td align="left" height="19" valign="top" width="511"><font class="osmall">&#60;</font> <a href="FY07Cafr/Financial Section/Fund Financial Statements.pdf"><font class="osmall">Fund Financial Statements:</font></a></td>
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<li><font class="osmall">Balance Sheet-Governmental Funds</font></li>
<li><font class="osmall">Reconciliation of Total Governmental Fund Balances to Net Assets of Governmental Activities</font></li>
<li><font class="osmall">Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds</font></li>
<li><font class="osmall">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">Statements of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual General Fund</font></li>
<li><font class="osmall">Statement of Net Assets - Proprietary Funds</font></li>
<li><font class="osmall">Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds</font></li>
<li><font class="osmall">Statement of Cash Flows - Proprietary Funds</font></li>
<li><font class="osmall">Statement of Fiduciary Net Assets - Agency</font></li>
<li><font class="osmall">Combining Statement of Net Assets - Discretely Presented Component Units</font></li>
<li><font class="osmall">Combining Statement of Activities - Discretely Presented 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">&#60;</font> <a href="FY07Cafr/Financial Section/Notes to the Financial Statements.pdf"><font class="osmall">Notes to the Financial Statements</font></a><font class="osmall"><br/>
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<td align="left" colspan="2" height="19" valign="top" width="547"><a href="#Top"><font class="osmall">Back to top</font></a><font class="osmall"><br/>
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<td align="left" colspan="2" height="19" valign="top" width="547"><font class="osmall">Combining Financial Statements and Schedules:</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">&#60;</font> <a href="FY07Cafr/Financial Section/Combining Balance Sheet-Nonmajor Governmental Funds.pdf"><font class="osmall">Combining Balance Sheet - Nonmajor Governmental Funds</font></a></td>
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<td align="left" height="19" valign="top" width="511"><font class="osmall">&#60;</font> <a href="FY07Cafr/Financial Section/Combining Statement of Revenues, Expenditures, and Changes in Fund Balances-Nonmajor Governmental Funds.pdf"><font class="osmall">Combining Statement of Revenues, Expenditures and Changes in Fund</font></a><font class="osmall"><br/>
&#160;&#160;&#160; <a href="FY07Cafr/Financial Section/Combining Statement of Revenues, Expenditures, and Changes in Fund Balances-Nonmajor Governmental Funds.pdf">Balances - Nonmajor Governmental Funds</a></font></td>
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<td align="left" height="17" valign="top" width="511"><font class="osmall">&#60; Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual</font></td>
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<li><a href="FY07Cafr/Financial Section/accomdations.pdf"><font class="osmall">Accommodations Special Revenue Fund</font></a></li>
<li><a href="FY07Cafr/Financial Section/childspprtenf.pdf"><font class="osmall">Child Support Enforcement Special Revenue Fund</font></a></li>
<li><a href="FY07Cafr/Financial Section/econdevelp.pdf"><font class="osmall">Economic Development Special Revenue Fund</font></a></li>
<li><a href="FY07Cafr/Financial Section/education.pdf"><font class="osmall">Education Special Revenue Fund</font></a></li>
<li><a href="FY07Cafr/Financial Section/emergency.pdf"><font class="osmall">Emergency Medical Service Special Revenue Fund</font></a></li>
<li><a href="FY07Cafr/Financial Section/Fire District.pdf"><font class="osmall">Fire Districts Special Revenue Fund</font></a></li>
<li><a href="FY07Cafr/Financial Section/geographic.pdf"><font class="osmall">Geographic Information Systems Special Revenue Fund</font></a></li>
<li><a href="FY07Cafr/Financial Section/hazardous.pdf"><font class="osmall">Hazardous Materials Enforcement Special Revenue Fund</font></a></li>
<li><a href="FY07Cafr/Financial Section/stormwater.pdf"><font class="osmall">Stormwater Drainage Special Revenue Funds</font></a></li>
<li><a href="FY07Cafr/Financial Section/sheriff.pdf"><font class="osmall">Sheriff Special Revenue Fund</font></a></li>
<li><a href="FY07Cafr/Financial Section/solicitor.pdf"><font class="osmall">Solicitor Special Revenue Fund</font></a></li>
<li><a href="FY07Cafr/Financial Section/victim.pdf"><font class="osmall">Victim Notification Special Revenue Fund</font></a></li>
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<td align="left" colspan="2" height="19" valign="top" width="547"><a href="FY07Cafr/Financial Section/Victim Notification Statement of Fines, Assessments, and Surcharges Collected.pdf"><font class="osmall">Victim Notification: Statement of Fines, Assessments, and Surcharges Collected</font></a></td>
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<td align="left" colspan="2" height="19" valign="top" width="547"><a href="FY07Cafr/Financial Section/Combining Statements of Nonmajor Enterprise Funds.pdf"><font class="osmall">Combining Statements of Nonmajor Enterprise Funds:</font></a></td>
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<li><font class="osmall">Combining Statement of Net Assets - Nonmajor Enterprise Funds</font></li>
<li><font class="osmall">Combining Statement of Revenues, Expenses and Changes in Fund Net Assets - Nonmajor Enterprise Funds</font></li>
<li><font class="osmall">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"><a href="FY07Cafr/Financial Section/Combining Statements of Internal Service Funds.pdf"><font class="osmall">Combining Statements of Internal Service Funds:</font></a></td>
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<li><font class="osmall">Combining Statement of Net Assets - Internal Service Funds</font></li>
<li><font class="osmall">Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Internal Service Funds</font></li>
<li><font class="osmall">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"><a href="FY07Cafr/Financial Section/Combining Statements of Changes in Assets and Liabilities-Agency Funds.pdf"><font class="osmall">Combining Statement of Changes in Assets and Liabilities - Agency Funds</font></a></td>
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<td align="left" colspan="2" height="19" valign="top" width="547"><a href="FY07Cafr/Financial Section/Capital Assets Used in Operation of Governmental Funds.pdf"><font class="osmall">Capital Assets Used in the Operation of Governmental Funds:</font></a></td>
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<td align="left" height="19" valign="top" width="36">&#160;</td>
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<li><font class="osmall">Schedule by Function and Activity</font></li>
<li><font class="osmall">Schedule of Changes by Function and Activity</font></li>
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<td align="left" colspan="2" height="19" valign="top" width="547"><a href="#Top"><font class="osmall">Back to top</font></a><font class="osmall"><br/>
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<td align="left" colspan="2" height="19" valign="top" width="547"><font class="osmall"><a id="Statistical" name="Statistical" title="Statistical"></a><a href="FY07Cafr/Statistical Section/stats.pdf" title="Statistical">Statistical Section</a></font></td>
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<td align="left" height="19" valign="top" width="36">&#160;</td>
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<li>Net Assets by Component</li>
<li>Changes in Net Assets</li>
<li>Fund Balances of Governmental Funds</li>
<li>Changes in Fund Balances of Governmental Funds</li>
<li>Assessed Value and Estimated Actual Value of Taxable Property</li>
<li>Property Tax Rates - Direct and Overlapping Governments</li>
<li>Principal Property Taxpayers</li>
<li>Property Tax Levies and Collections</li>
<li>Ratio of Outstanding Debt by Type</li>
<li>Ratio of General Obligation Bonded Debt Per Capita</li>
<li>Ratio of Total Tax Supported Debt to Assessed Value and Total Tax Supported Debt Per Capita</li>
<li>Legal Debt Margin Information</li>
<li>Pledged Revenue Bond Coverage</li>
<li>Demographic and Economic Statistics</li>
<li>Principle Employers</li>
<li>Full Time Equivalent County Government Employees by Function</li>
<li>Operating Indicators by Function/Program</li>
<li>Capital Asset Statistics by Function</li>
<li>User Fee Rate History</li>
<li>Pledged Revenue Bond Coverage</li>
<li>User Fee Billing History</li>
<li>Disposal Fee History</li>
<li>Financial Assurance Coverage &#8211; Municipal Solid Waste</li>
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