Property Appraiser [Audit fin stmts]

SANTA ROSA COUNTY, FLORIDA SUPERVISOR OF ELECTIONS FINANCIAL STATEMENTS SEPTEMBER 30, 2003 SANTA ROSA COUNTY, FLORIDA SUPERVISOR OF ELECTIONS FINANCIAL STATEMENTS SEPTEMBER 30, 2003 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 COMPLIANCE AND ON INTERNALCONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF THE 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 Doug Wilkes Supervisor of Elections Santa Rosa County, Florida We have audited the accompanying special purpose financial statements 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, 2003, as listed in the table of contents. These special purpose financial statements are the responsibility of the Supervisor of Elections’ management. Our responsibility is to express an opinion on ...