AUDIT 2008 GFPD

GYPSUM FIRE PROTECTION DISTRICT GARFIELD AND EAGLE COUNTIES, COLORADO FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR’S REPORT FOR THE YEAR ENDED DECEMBER 31, 2008 TABLE OF CONTENTS Page Independent Auditor’s Report 1 Management’s Discussion and Analysis 2,8 Basic Financial Statements: GovernmentWide Financial Statements: Statement of Net Assets 9 Statement of Activities 10 Fund Financial Statements: Balance Sheet – Governmental Funds 11 Reconciliation of Total Governmental Fund Balances to Net Assets of Governmental Activities 12 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds 13 Reconciliation of Statement of Revenues, Expenditures, and Changes in Fund Balances of Government Funds to the Statement of Activities 14 Statement of Fiduciary Net Assets – Pension Trust Fund 15 Statement of Changes in Fiduciary Net Assets – Pension Trust Fund 16 Notes to the Basic Financial Statements 17,30 Required Supplementary Information: Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – General Fund 31 Other Supplemental Information: Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Capital Projects Funds 32 Statement of Revenues, Expenditures, and ...