audit.03.e

CITY OF CLARKSVILLE, TENNESSEE REPORT OF AUDIT JUNE 30, 2003 1 CITY OF CLARKSVILLE, TENNESSEE REPORT OF AUDIT JUNE 30, 2003 Table of Contents INTRODUCTORY SECTION Letter of Transmittal 1-4 Schedule of Officials 5 Organizational Chart 6 FINANCIAL SECTION Independent Accountant’s Report 7-8 Management Discussion and Analysis 9-29 Basic Financial Statements: Government-Wide Financial Statements Statement of Net Assets 30-31 Statement of Activities 32-33 Fund Financial Statements Balance Sheet-Governmental Funds 34 Reconciliation of the Balance Sheet of Governmental Funds To the Statement of Net Assets 35 Statement of Revenues, Expenditures, and Changes in Fund Balances-Governmental Funds 36 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities 37 Statement of Net Assets -Proprietary Funds 38-40 Statement of Revenues, Expenses, and Changes in Fund Net Assets -Proprietary Funds 41-42 Combining Statement of Cash Flows -Proprietary Funds 43-45 Statement of Fiduciary Net Assets -Fiduciary Fund 46 Statement of Changes in Fiduciary Net Assets-Fiduciary Fund 47 Notes to Financial Statements 48-73 Required Supplementary Information: Schedule of Funding Progress for Pension Plan 74 Modified Approach for ...