Property Appraiser [Audit fin stmts]

SANTA ROSA COUNTY, FLORIDA PROPERTY APPRAISER FINANCIAL STATEMENTS SEPTEMBER 30, 2008 SANTA ROSA COUNTY, FLORIDA PROPERTY APPRAISER FINANCIAL STATEMENTS SEPTEMBER 30, 2008 TABLE OF CONTENTS Page INDEPENDENT AUDITOR’S REPORT 2 FUND 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 (Non-GAAP Basis) and Actual - General Fund - (Unaudited) 12 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 13 MANAGEMENT LETTER 15 MANAGEMENT’S RESPONSE TO MANAGEMENT LETTER 17 -1- INDEPENDENT AUDITOR’S REPORT Honorable Gregory S. Brown Property Appraiser 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 Property Appraiser of Santa Rosa County, Florida (hereinafter referred to as “Property Appraiser”), as of and for the year ended September 30, 2008, as listed in the table of contents. These financial statements are the responsibility of the Property ...