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<td align="center" class="top" height="38" valign="top" width="556">FY 2008 Comprehensive Annual<br/>
Financial Report</td>
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<td align="left" class="osmall" height="2423" valign="top" width="556"><span class="osmall">Listed below are links to the Charleston County Fiscal Year 2008 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.</span> 
<p><span 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's Office at (843) 958-4600.</span></p>
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<td align="center" bgcolor="#FFFFC4" width="270"><span class="osmall"><strong><a href="FY08Cafr/CAFR2008.pdf"><span class="osmall">Download Entire FY08 CAFR</span></a></strong> (3,422 KB)</span></td>
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<td align="center" bgcolor="#FFFFC4" width="270"><strong><a href="#Introductory"><span class="osmall">Introductory</span></a></strong></td>
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<td align="center" bgcolor="#FFFFC4" width="270"><strong><a href="#Financial"><span class="osmall">Financial Section</span></a></strong></td>
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<td align="center" bgcolor="#FFFFC4" width="270"><strong><a href="#Statistical"><span class="osmall">Statistical Section</span></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"><span class="osmall"><strong><a id="Introductory" name="Introductory" title="Introductory"></a>Introductory</strong></span></td>
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<td align="left" colspan="2" height="19" valign="top" width="551"><a href="FY08Cafr/Introductory/Title Page, Table of Contents.pdf"><span class="osmall">Title Page, Table of Contents</span></a></td>
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<td align="left" colspan="2" height="19" valign="top" width="551"><a href="FY08Cafr/Introductory/Letter of Transmittal.pdf"><span class="osmall">Letter of Transmittal</span></a></td>
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<td align="left" colspan="2" height="19" valign="top" width="551"><a href="FY08Cafr/Introductory/GFOA Certificate of Achievement.pdf"><span class="osmall">GFOA Certificate of Achievement</span></a></td>
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<td align="left" colspan="2" height="19" valign="top" width="551"><a href="FY08Cafr/Introductory/Organizational Chart.pdf"><span class="osmall">Organizational Chart</span></a></td>
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<td align="left" colspan="2" height="19" valign="top" width="551"><a href="FY08Cafr/Introductory/Principal Officials.pdf"><span class="osmall">Principal Officials</span></a></td>
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<td align="left" colspan="2" height="19" valign="top" width="551"><strong><span class="osmall"><a id="Financial" name="Financial" title="Financial"></a>Financial Section</span></strong></td>
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<td align="left" colspan="2" height="19" valign="top" width="551"><strong style="font-weight: 400"><a href="FY08Cafr/Financial Section/AuditorsReport.pdf"><span class="osmall">Report of Independent Auditors</span></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="FY08Cafr/Financial Section/Managements Discussion and Analysis.pdf"><span class="osmall">Management's Discussion and Analysis</span></a></strong></td>
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<td align="left" colspan="2" height="19" valign="top" width="551"><strong style="font-weight: 400"><span class="osmall">Basic Financial Statements:</span></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"><span class="osmall">&lt;</span> <a href="FY08Cafr/Financial Section/Government-wide Financial Statements.pdf"><span class="osmall">Government-wide Financial Statements:</span></a></td>
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<li><span class="osmall">Statement of Net Assets</span></li>
<li><span class="osmall">Statement of Activities</span></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"><span class="osmall">&lt;</span> <a href="FY08Cafr/Financial Section/Fund Financial Statements.pdf"><span class="osmall">Fund Financial Statements:</span></a></td>
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<li><span class="osmall">Balance Sheet-Governmental Funds</span></li>
<li><span class="osmall">Reconciliation of Total Governmental Fund Balances to Net Assets of Governmental Activities</span></li>
<li><span class="osmall">Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds</span></li>
<li><span class="osmall">Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities</span></li>
<li><span class="osmall">Statements of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual General Fund</span></li>
<li><span class="osmall">Statement of Net Assets - Proprietary Funds</span></li>
<li><span class="osmall">Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds</span></li>
<li><span class="osmall">Statement of Cash Flows - Proprietary Funds</span></li>
<li><span class="osmall">Statement of Fiduciary Net Assets - Agency</span></li>
<li><span class="osmall">Combining Statement of Net Assets - Discretely Presented Component Units</span></li>
<li><span class="osmall">Combining Statement of Activities - Discretely Presented Component Units</span></li>
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<td align="left" height="24" valign="top" width="36">&#160;</td>
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<p><span class="osmall">&lt;</span> <a href="FY08Cafr/Financial Section/Notes to the Financial Statements.pdf"><span class="osmall">Notes to the Financial Statements</span></a></p>
<p><span class="osmall">&lt; <a href="FY08Cafr/Financial Section/Supplementary Financial Information.pdf">Required Suppliementary Financial Information:</a></span></p>
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<li><span class="osmall">Schedule of&#160;Funding progress and Employer Contributions - Other Post Employment Benefits&#160;</span></li>
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<td align="left" colspan="2" height="19" valign="top" width="547"><a href="#Top"><span class="osmall">Back to top</span></a><span class="osmall"><br/>
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<td align="left" colspan="2" height="19" valign="top" width="547"><span class="osmall">Combining Financial Statements and Schedules:</span></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"><span class="osmall">&lt;</span> <a href="FY08Cafr/Financial Section/Combining Balance Sheet-Nonmajor Governmental Funds.pdf"><span class="osmall">Combining Balance Sheet - Nonmajor Governmental Funds</span></a></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"><span class="osmall">&lt;</span> <a href="FY08Cafr/Financial Section/Combining Statement of Revenues, Expenditures, and Changes in Fund Balances-Nonmajor Governmental Funds.pdf"><span class="osmall">Combining Statement of Revenues, Expenditures and Changes in Fund</span></a><span class="osmall"><br/>
&#160;&#160;&#160; <a href="FY08Cafr/Financial Section/Combining Statement of Revenues, Expenditures, and Changes in Fund Balances-Nonmajor Governmental Funds.pdf">Balances - Nonmajor Governmental Funds</a></span></td>
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<td align="left" height="17" valign="top" width="511"><span class="osmall">&lt; Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual</span></td>
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<td align="left" height="19" valign="top" width="36">&#160;</td>
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<li><a href="FY08Cafr/Financial Section/accomdations.pdf"><span class="osmall">Accommodations Special Revenue Fund</span></a></li>
<li><a href="FY08Cafr/Financial Section/childspprtenf.pdf"><span class="osmall">Child Support Enforcement Special Revenue Fund</span></a></li>
<li><a href="FY08Cafr/Financial Section/econdevelp.pdf"><span class="osmall">Economic Development Special Revenue Fund</span></a></li>
<li><a href="FY08Cafr/Financial Section/education.pdf"><span class="osmall">Education Special Revenue Fund</span></a></li>
<li><a href="FY08Cafr/Financial Section/Fire District.pdf"><span class="osmall">Fire Districts Special Revenue Fund</span></a></li>
<li><a href="FY08Cafr/Financial Section/hazardous.pdf"><span class="osmall">Hazardous Materials Enforcement Special Revenue Fund</span></a></li>
<li><a href="FY08Cafr/Financial Section/stormwater.pdf"><span class="osmall">Stormwater Drainage Special Revenue Funds</span></a></li>
<li><span class="osmall"><a href="FY08Cafr/Financial Section/sheriff.pdf">Sheriff Special Revenue Fund</a></span></li>
<li><a href="FY08Cafr/Financial Section/solicitor.pdf"><span class="osmall">Solicitor Special Revenue Fund</span></a></li>
<li><a href="FY08Cafr/Financial Section/victim.pdf"><span class="osmall">Victim Notification Special Revenue Fund</span></a></li>
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<td align="left" colspan="2" height="19" valign="top" width="547"><a href="FY08Cafr/Financial Section/Victim Notification Statement of Fines, Assessments, and Surcharges Collected.pdf"><span class="osmall">Victim Notification: Statement of Fines, Assessments, and Surcharges Collected</span></a></td>
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<td align="left" colspan="2" height="19" valign="top" width="547"><a href="FY08Cafr/Financial Section/Combining Statements of Nonmajor Enterprise Funds.pdf"><span class="osmall">Combining Statements of Nonmajor Enterprise Funds:</span></a></td>
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<li><span class="osmall">Combining Statement of Net Assets - Nonmajor Enterprise Funds</span></li>
<li><span class="osmall">Combining Statement of Revenues, Expenses and Changes in Fund Net Assets - Nonmajor Enterprise Funds</span></li>
<li><span class="osmall">Combining Statement of Cash Flows - Nonmajor Enterprise Funds</span></li>
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<td align="left" colspan="2" height="19" valign="top" width="547"><a href="FY08Cafr/Financial Section/Combining Statements of Internal Service Funds.pdf"><span class="osmall">Combining Statements of Internal Service Funds:</span></a></td>
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<li><span class="osmall">Combining Statement of Net Assets - Internal Service Funds</span></li>
<li><span class="osmall">Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Internal Service Funds</span></li>
<li><span class="osmall">Combining Statement of Cash Flows - Internal Service Funds</span></li>
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<td align="left" colspan="2" height="19" valign="top" width="547"><a href="FY08Cafr/Financial Section/Combining Statements of Changes in Assets and Liabilities-Agency Funds.pdf"><span class="osmall">Combining Statement of Changes in Assets and Liabilities - Agency Funds</span></a></td>
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<td align="left" colspan="2" height="19" valign="top" width="547"><a href="FY08Cafr/Financial Section/Capital Assets Used in Operation of Governmental Funds.pdf"><span class="osmall">Capital Assets Used in the Operation of Governmental Funds:</span></a></td>
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<li><span class="osmall">Schedule by Function and Activity</span></li>
<li><span class="osmall">Schedule of Changes by Function and Activity</span></li>
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<td align="left" colspan="2" height="19" valign="top" width="547"><a href="#Top"><span class="osmall">Back to top</span></a><span class="osmall"><br/>
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<td align="left" colspan="2" height="19" valign="top" width="547"><span class="osmall"><a id="Statistical" name="Statistical" title="Statistical"></a><a href="FY08Cafr/Statistical Section/stats.pdf" title="Statistical">Statistical Section</a></span></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>User Fee Billing History</li>
<li>Disposal Fee History</li>
<li>Key Facility Operational Data - Solid Waste Enterprise Fund</li>
<li>Financial Assurance Coverage &#8211; Municipal Solid Waste</li>
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