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FY 2009 Comprehensive Annual Financial Report

Any questions about this document can be directed to the Finance Department at (843)958-4600.

Download Entire FY09 CAFR

Introductory

Title Page, Table of Contents
Letter of Transmittal
GFOA Certificate of Achievement
Organizational Chart
Principal Officials

Financial Section

Report of Independent Auditors
Management's Discussion and Analysis
Basic Financial Statements:

Government-wide Financial Statements:
- Statement of Net Assets
- Statement of Activities
Fund Financial Statements:
- 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 Net Assets - Agency
- Combining Statement of Net Assets - Discretely Presented Component Units
- Combining Statement of Activities - Discretely Presented Component Units
Notes to the Financial Statements
Required Suppliementary Financial Information:
- Schedule ofFunding progress and Employer Contributions - Other Post Employment Benefits

Combining Financial Statements and Schedules:

Combining Balance Sheet - Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds
Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual

Victim Notification: Statement of Fines, Assessments, and Surcharges Collected
Combining Statements of Nonmajor Enterprise Funds:

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:

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
Capital Assets Used in the Operation of Governmental Funds:

Schedule by Function and Activity
Schedule of Changes by Function and Activity

Statistical Section

Net Assets by Component
Changes in Net Assets
Fund Balances of Governmental Funds
Changes in Fund Balances of Governmental Funds
Assessed Value and Estimated Actual Value of Taxable Property
Property Tax Rates - Direct and Overlapping Governments
Principal Property Taxpayers
Property Tax Levies and Collections
Ratio of Outstanding Debt by Type
Ratio of General Obligation Bonded Debt Per Capita
Ratio of Total Tax Supported Debt to Assessed Value and Total Tax Supported Debt Per Capita
Legal Debt Margin Information
Pledged Revenue Bond Coverage
Demographic and Economic Statistics
Principle Employers
Full Time Equivalent County Government Employees by Function
Operating Indicators by Function/Program
Capital Asset Statistics by Function
User Fee Rate History
User Fee Billing History
Disposal Fee History
Key Facility Operational Data - Solid Waste Enterprise Fund
Financial Assurance Coverage - Municipal Solid Waste

Contact

Finance

Lonnie Hamilton, III Public Service Building
4045 Bridge View Drive
North Charleston, SC 29405

Phone: (843)958-4600
Fax: (843)958-4615

Office Hours:
Mon. - Fri. 8:30am - 5pm

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