Cococino County June 30, 2004 Single Audit Report

A REPORTTO THEARIZONA LEGISLATUREFinancial Audit DivisionSingle AuditCoconino CountyYear Ended June 30, 2004Debra K. DavenportAuditor GeneralThe Auditor General is appointed by the Joint Legislative Audit Committee, a bipartisan committee composed of fivesenators and five representatives. Her mission is to provide independent and impartial information and specificrecommendations to improve the operations of state and local government entities. To this end, she provides financialaudits and accounting services to the State and political subdivisions, investigates possible misuse of public monies, andconducts performance audits of school districts, state agencies, and the programs they administer.Copies of the Auditor General’s reports are free.You may request them by contacting us at:Office of the Auditor General2910 N. 44th Street, Suite 410 • Phoenix, AZ 85018 • (602) 553-0333Additionally, many of our reports can be found in electronic format at:www.azauditor.govCoconino County Single Audit Reporting Package Year Ended June 30, 2004 Table of Contents Page Financial Section Independent Auditors’ Report Required Supplementary Information—Management’s Discussion and Analysis i Government-Wide Statements Statement of Net Assets 1 Activities2 Fund Statements GovernmentalFunds Balance Sheet3 Reconciliation of the Balance Sheet to the Statement of Net Assets 5 Statement ofRevenues, Expenditures, and Changes in Fund Balances6 ...