Open Space Audit Report 08

SONOMA COUNTY AGRICULTURAL PRESERVATION AND OPEN SPACE DISTRICT ANNUAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2008 RODNEY A. DOLE SONOMA COUNTY AUDITOR-CONTROLLER TREASURER-TAX COLLECTOR SONOMA COUNTY AGRICULTURAL PRESERVATION AND OPEN SPACE DISTRICT Annual Report For the Fiscal Year Ended June 30, 2008 TABLE OF CONTENTS Page Introduction 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 Reconciliation of Balance Sheet to Statement of Net Assets.................................... 10 Statement of Revenues, Expenditures, and Changes in Fund Balance – Governmental Fund .................................................. 11 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balance of Governmental Fund to the Statement of Activities ............................................... 12 Notes to the Basic Financial ...