2003-2004 Audit

CITY OF ST. JOSEPH BERRIEN COUNTY, MICHIGAN FINANCIAL REPORT June 30, 2004 CITY OF ST. JOSEPH BERRIEN COUNTY, MICHIGAN FINANCIAL REPORT June 30, 2004 CONTENTS Page MANAGEMENT’S DISCUSSION AND ANALYSIS ................................................................................................I-IX INDEPENDENT AUDITOR’S REPORT.................................................................................................................. 1-2 BASIC FINANCIAL STATEMENTS: Statement of Net Assets ........................................................................................................................................ 3 Statement of Activities....................................... 4 Governmental Funds - Balance Sheet................................................................................................................... 5 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets ................................. 6 Governmental Funds - Statement of Revenues, Expenditures, and Changes in Fund Balances................................................................................................ 7 Reconciliation of the Statement of Revenues, Expenditures, and ...