Annual Audit Report Russian River Recreation and Park District

RUSSIAN RIVER RECREATION AND PARK DISTRICT ANNUAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2008 RODNEY A. DOLE SONOMA COUNTY AUDITOR-CONTROLLER TREASURER-TAX COLLECTOR RUSSIAN RIVER RECREATION AND PARK DISTRICT Annual Report For the Fiscal Year Ended June 30, 2008 TABLE OF CONTENTS Page Auditor-Controller’s Report Basic Financial Statements: Management’s Discussion and Analysis:……………………………………………….. 1-5 Government-wide Financial Statements: Statement of Net Assets ........................................................................................... 6 Statement of Activities ............................................................................................. 7 Fund Financial Statements: Balance Sheet – Governmental Fund ....................................................................... 8 Statement of Revenues, Expenditures, and Changes in Fund Balance – Governmental Fund .................................................. 9 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balance of Governmental Fund to the Statement of Activities .......................................... 10 Statement of Revenues, Expenditures and Changes in Fund Balance – Budgets and Actual 11 Notes to the Basic Financial Statements ........................................................................ 12 – 19 ...