Lee Co Audit Report 2009

LEE COUNTY, GEORGIA Report Of Independent Certified Public Accountants In Accordance With The Single Audit Act And Government Auditing Standards For the year ended June 30, 2009 Geer & Associates Certified Public Accountants 1120 Stuart Avenue Albany, Georgia . LEE COUNTY, GEORGIAAnnual Financial ReportFor The Fiscal Year Ended June 30, 2009TABLE OF CONTENTSPageINDEPENDENT AUDITOR'S REPORT 1BASIC FINANCIAL STATEMENTS 2Government-wide Financial StatementsStatement of Net Assets 3Statement of Activities 4Fund Financial StatementsBalance Sheet- Governmental Funds 5State of Revenues, Expenditures & Changes in Fund Balances- Governmental Funds 6Reconciliation of the Statement of Revenues, Expenditures & Changes In Fund Balances 7of Governmental Funds to the Statement of ActivitiesStatement of Net Assets- Proprietary Funds 8-9Statement of Revenues, Expenses & Changes In Fund Net Assets- Proprietary Funds 10Statement of Cash Flows- Proprietary Funds 11Statement of Fiduciary Net Assets- Fiduciary Funds 12Notes To The Financial Statements 13-32REQUIRED SUPPLEMENTARY INFORMATION 33Schedule of Revenues, Expenditures & Changes In Fund Balances- Budget & Actual- General Fund 34le of Funding Progress- Pension Trust Fund 35COMBINING & INDIVIDUAL FUND STATEMENTS & SCHEDULES 36Major Governmental Funds 37General FundSchedule of Assets, Liabilities & Fund ...