Sonoma County Open Space Authority Annual Audit Report 2008

SONOMA COUNTY OPEN SPACE AUTHORITY ANNUAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2008 RODNEY A. DOLE SONOMA COUNTY AUDITOR-CONTROLLER TREASURER-TAX COLLECTOR SONOMA COUNTY OPEN SPACE AUTHORITY Annual Report For the Fiscal Year Ended June 30, 2008 TABLE OF CONTENTS Page Auditor-Controller’s Report Management’s Discussion and Analysis .............................................................................. 1 – 6 Basic Financial Statements: Government-wide Financial Statements: Statement of Net Assets ........................................................................................... 7 Statement of Activities ............................................................................................. 8 Fund Financial Statements: Balance Sheet – Governmental Fund ....................................................................... 9 Statement of Revenues, Expenditures, and Changes in Fund Balance – Governmental Fund .................................................. 10 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balance of the Governmental Fund to the Statement of Activities ............................................... 11 Notes to the Basic Financial Statements .............................................................................. 12 – 22 Required Supplementary Information........................................ ...