Audit Report 2008 Sonoma County Children and Families Commission

SONOMA COUNTY CHILDREN AND FAMILIES COMMISSION (dba First 5 Sonoma County) ANNUAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2008 SONOMA COUNTY CHILDREN AND FAMILIES COMMISSION Basic Financial Statements For the Fiscal Year Ended June 30, 2008 TABLE OF CONTENTS Page Commission Membership…………………………………………………………………. i Financial Section Auditor’s Report…………………………………………………………………………… 1-2 Management’s Discussion and Analysis .............................................................................. 3 – 7 Basic Financial Statements: Government-wide Financial Statements: Statement of Net Assets ........................................................................................... 8 Statement of Activities ............................................................................................. 9 Fund Financial Statements: Balance Sheet – Governmental Funds ..................................................................... 10 Statement of Revenues, Expenditures, and Changes in Fund Balance – Governmental Funds ................................................ 11 Notes to the Basic Financial Statements ........................................................................ 12 – 19 Required Supplementary Information Combining Fund Statements and Individual Fund Schedule: Combining Balance Sheet - Governmental Funds ..................... ...