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FY 2013 Comprehensive Annual Financial Report

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

Download Entire FY13 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 Supplementary Financial Information:
    • Schedule ofFunding progress and Employer Contributions - Other Post Employment Benefits
Combining Financial Statements and Schedules: 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
Map4045 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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