Clerk of Courts fin stmts [Audit]

SANTA ROSA COUNTY, FLORIDA CLERK OF COURTS FINANCIAL STATEMENTS SEPTEMBER 30, 2003 SANTA ROSA COUNTY, FLORIDA CLERK OF COURTS FINANCIAL STATEMENTS SEPTEMBER 30, 2003 TABLE OF CONTENTS Page INDEPENDENT AUDITOR’S REPORT 2 FUND FINANCIAL STATEMENTS Balance Sheet – All Governmental Funds 4 Statement of Revenues, Expenditures, and Changes in Fund Balance – All Governmental Funds 5 Statement of Fiduciary Net Assets – Agency Funds 6 Notes to Financial Statements 7 REQUIRED SUPPLEMENTARY INFORMATION Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget (GAAP Basis) to Actual – General Fund 15 INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 16 MANAGEMENT LETTER 18 MANAGEMENT'S RESPONSE TO MANAGEMENT LETTER 20 -1- INDEPENDENT AUDITOR’S REPORT Honorable Mary M. Johnson Clerk of Courts Santa Rosa County, Florida We have audited the accompanying special-purpose financial statements of the Office of the Clerk of Courts of Santa Rosa County, Florida (hereinafter referred to as “Clerk”), as of and for the year ended September 30, 2003, as listed in the table of contents. These special-purpose financial statements are the responsibility of the Clerk’s management. Our responsibility is to express an opinion ...