Cochise County June 30, 2002 Single Audit Reporting Package

COCHISE COUNTY, ARIZONA Single Audit Reporting Package June 30, 2002 COCHISE COUNTY, ARIZONA Single Audit Reporting Package June 30, 2002 Table of Contents Page Report on Audit of Primary Government Financial Statements Independent Auditors' Report………………………………………………………………... 1 Combined Balance Sheet—All Fund Types and Account Groups….……………………. 4 Combined Statement of Revenues, Expenditures, and Changes in Fund Balances All Governmental Fund Types…………………………………….………………………….. 6 Combined St 7 Budget and Actual—General and Special Revenue Fund Types………………….… Combined St Budget and Actual—Capital Projects Fund Types…………….………………………. 10 Combined Statement of Revenues, Expenses, and Changes in Fund Equity-- All Proprietary Fund Types…………………………………………….……………………… 11 Combined Statement of Cash Flows—All Proprietary Fund Types.……………………… 12 Statement of Net Assets—Investment Trust Fund…………………………………………. 13 Statement of Changes in Net Assets—Investment Trust Fund…………………..………. 14 Notes to Financial Statements……………………………………………………….………. 15 Supplementary Information Schedule of Expenditures of Federal Awards………………………………….………. 36 Notes to Schedule of Expenditures of Federal Awards……………………….………. 39 COCHISE COUNTY, ARIZONA Single Audit Reporting Package June 30, 2002 (Continued) Reports on Compliance and Internal Control Report on Compliance and on Internal Control ...