Tax Collector [Audit]

SANTA ROSA COUNTY, FLORIDA TAX COLLECTOR FINANCIAL STATEMENTS SEPTEMBER 30, 2007 SANTA ROSA COUNTY, FLORIDA TAX COLLECTOR FINANCIAL STATEMENTS SEPTEMBER 30, 2007 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 Statement of Fiduciary Net Assets - Agency Funds - Tax Fund 6 Notes to the Financial Statements 7 REQUIRED SUPPLEMENTARY INFORMATION - UNAUDITED Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget (GAAP Basis) and Actual - General Fund 13 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 14 MANAGEMENT LETTER 16 MANAGEMENT'S RESPONSE TO MANAGEMENT LETTER 20 -1- INDEPENDENT AUDITOR’S REPORT Honorable Robert McClure Tax Collector Santa Rosa County, Florida We have audited the accompanying special-purpose financial statements (hereinafter referred to as “financial statements”) of the general fund and the tax fund of the Office of the Tax Collector of Santa Rosa County, Florida (hereinafter referred to as “Tax Collector”), as of and for the year ended September 30, 2007, as listed in the table of contents. These financial ...