Coconino County June 30, 2003 Single Audit Package

Coconino County, Arizona Single Audit Reporting Package Year Ended June 30, 2003 Coconino County, Arizona Single Audit Reporting Package Year Ended June 30, 2003 Table of Contents Page Financial Section Independent Auditors’ Report .....................................................................................................................1 Required Supplementary Information – Management’s Discussion and Analysis.................................. 3-8 Basic Financial Statements Government-Wide Statements Statement of Net Assets...........................................................................................................................9 Statement of Activities ....................10 Fund-Based Financial Statements Governmental Funds: Balance Sheet ........................................................................................................................................11 Reconciliation of the Balance Sheet to the Statement of Net Assets ....................................................12 Statement of Revenues, Expenditures, and Changes in Fund Balances................................................13 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities............................. ...