Property Appraiser [Audit fin stmts]

SANTA ROSA COUNTY, FLORIDA SUPERVISOR OF ELECTIONS FINANCIAL STATEMENTS SEPTEMBER 30, 2008 SANTA ROSA COUNTY, FLORIDA SUPERVISOR OF ELECTIONS FINANCIAL STATEMENTS SEPTEMBER 30, 2008 TABLE OF CONTENTS Page INDEPENDENT AUDITOR’S REPORT 2 FINANCIAL STATEMENTS Balance Sheet - General Fund 4 Statement of Revenues, Expenditures, and Changes in Fund Balance - General Fund 5 Notes to Financial Statements 6 REQUIRED SUPPLEMENTARY INFORMATION Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget (GAAP Basis) and Actual - General Fund 11 INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 12 MANAGEMENT LETTER 14 MANAGEMENT'S RESPONSE TO MANAGEMENT LETTER 16 -1- INDEPENDENT AUDITOR’S REPORT Honorable Ann Bodenstein Supervisor of Elections Santa Rosa County, Florida We have audited the accompanying special-purpose financial statements (hereinafter referred to as “financial statements”) of the general fund of the Office of the Supervisor of Elections of Santa Rosa County, Florida (hereinafter referred to as “Supervisor of Elections”), as of and for the year ended September 30, 2008. These financial statements are the responsibility of the Supervisor of Elections’ management. Our ...