2009 auditx

CHARTER TOWNSHIP OF BRIGHTON REPORT ON AUDIT OF FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION FOR THE YEAR ENDED MARCH 31, 2009 PFEFFER, HANNIFORD & PALKA Certified Public Accountants CHARTER TOWNSHIP OF BRIGHTON TOWNSHIP OFFICIALS Supervisor - Thomas Murphy Clerk - Ann Bollin Treasurer - Lana Theis BOARD OF TRUSTEES Ann Bollin Cathy Doughty Lana Theis Thomas Murphy Jim Kovitz John Rogers J. Michael Slaton TOWNSHIP ATTORNEY John K. Harris Harris & Literski TOWNSHIP AUDITORS Pfeffer, Hanniford & Palka Certified Public Accountants PFEFFER, HANNIFORD & PALKA Certified Public Accountants TABLE OF CONTENTS PAGE NUMBER INDEPENDENT AUDITORS' REPORT MANAGEMENT DISCUSSION AND ANALYSIS 9 BASIC FINANCIAL STATEMENTS GOVERNMENT - WIDE FINANCIAL STATEMENTS Statement of Net Assets 16 of Activities 17 FUND FINANCIAL STATEMENTS Balance Sheet - Governmental Funds 19 Reconciliation of Statement of Net Assets of Governmental Funds to the Balance Sheet 20 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds 21 Reconciliation of Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities 22 Statement of Net Assets - Proprietary Fund 23 of Revenues, Expenses and Changes in Fund Net ...