Electronic audit

SOUTHWESTERN OREGON COMMUNITY COLLEGE DISTRICT ANNUAL FINANCIAL REPORT For the Year Ended June 30, 2006 SOUTHWESTERN OREGON COMMUNITY COLLEGE DISTRICT ANNUAL FINANCIAL REPORT For the Year Ended June 30, 2006 TABLE OF CONTENTS Page COLLEGE DISTRICT OFFICIALS 1 FINANCIAL SECTION Independent Auditor’s Report 2-3 Management’s Discussion and Analysis 4-14 Basic Financial Statements Statement of Net Assets 15-16 Statement of Revenues, Expenses, and Changes in Net Assets 17-18 Statement of Cash Flows 19-20 Notes to the Basic Financial Statements 21-38 Required Supplemental Information Schedule of Funding Progress for Employee Pension Plan 38 SUPPLEMENTAL FINANCIAL INFORMATION Combining Balance Sheet 39 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances in Compliance with GAAP 40 Reconciliation of Combining Balance Sheet to Statement of Net Assets 41 Reconciliationng Schedule of Revenues, Expenditures, and Changes in Fund Balance to Statement of Revenues, Expenses, and Changes in Net Assets 42-43 Combining, Individual Funds and Other Financial Schedules General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (Non-GAAP Budgetary Basis) 44 Special Revenue Funds Combining Balance Sheet 45 Combining Schedule of Revenues, Expenditures, and Changes in ...