PAGE

Title Page ........................................................................................................................................................i

Table of Contents ..........................................................................................................................................iii

Letter of Transmittal From Administration ..................................................................................................vii

ASBO Certificate of Excellence in Financial Reporting .........................................................................xviii

GFOA Certificate of Achievement of Excellence in Financial Reporting ...............................................xix

Organizational Chart .....................................................................................................................................xx

Auditor’s Report ..............................................................................................................................................2

SCHEDULES

A-1 Combined Balance Sheet—All Fund Types & Account Groups ..........................................................4

A-2 Combined Statement of Revenues, Expenditures & Changes
        in Fund Balance—All Governmental Fund Types & Expendable Trust Funds ...................................6

A-3 Combined Statement of Revenues, Expenditures & Changes
        in Fund Balance—Budget & Actual—All Governmental Fund Types ..................................................8

A-4 Combined Statement of Revenues, Expenses & Changes in
         Fund Balance—All Non-Expendable Trust Funds ..............................................................................12

A-5 Combined Statement of Cash Flows—All Non-Expendable Trust Funds ..........................................13

A-6 Notes to Financial Statements ................................................................................................................14

B-1 Comparative Balance Sheet ................................................................................................................39

B-2 Schedule of Expenditures by Program, Budget & Actual ..................................................................40

B-3 Schedule of Revenue, Compared to Budget ......................................................................................41

C-1 Combining Balance Sheet ....................................................................................................................43

C-2 Combining Statement of Revenue, Expenditures & Changes in Fund Balance .............................44

C-3 Statement of Revenue, Expenditures & Changes in Fund Balance—
         Budget & Actual—Associated Student Body Fund ...........................................................................45

C-4 Statement of Revenues, Expenditures & Changes in Fund Balance—
         Budget & Actual—Transportation Vehicle Fund ................................................................................46

D-1 Comparative Balance Sheet .................................................................................................................47

D-2 Statement of Revenues, Expenditures & Changes in Fund Balance—Budget & Actual ................48

E-1 Comparative Balance Sheet ..................................................................................................................49

E-2 Statement of Revenues, Expenditures & Changes in Fund Balance—Budget & Actual ................50

F-1 Combining Balance Sheet—All Trust Funds .......................................................................................51

F-2 Combining Balance Sheet—All Expendable Trust Funds .................................................................52

F-3 Combining Statement of Revenues, Expenditures & Changes in Fund
        Balance—All Expendable Trust Funds ...............................................................................................62

F-4 Combining Balance Sheet—All Non-Expendable Trust Funds ........................................................72

F-5 Combining Statement of Revenues, Expenditures, & Changes in Fund
        Balance—All Non-Expendable Trust Funds ......................................................................................73

F-6 Combining Statement of Cash Flows—All Non-Expendable Trust Funds ......................................74

G-1 Schedule of General Fixed Assets by Source ..................................................................................75

G-2 Schedule of General Fixed Assets by Function & Activity ...............................................................76

G-3 Schedule of Changes in General Fixed Assets by Function & Activity ...........................................77

H-1 Comparative Schedule of General Long-Term Debt ........................................................................79

H-2 Schedule of Changes in General Long-Term Debt ...........................................................................80

1. Expenditures by Function—Last Ten Fiscal Years .........................................................................82
2. General Revenues by Source—Last Ten Fiscal Years ..................................................................83
3. Property tax Levies & Collection—Ten Year History ......................................................................84
4. Assessed & Estimated Actual Value of Taxable Property Rates—Last Ten Fiscal Years ........85
5. Ratio of General Bonded Debt to Assessed Value & Net
6. 
   Net Bonded Debt Per Capita—Last Ten Fiscal Years ..................................................................86
7. Computation of Legal Debt Margin ..................................................................................................87
8. Statement of Direct & Overlapping Bonded Debt ..........................................................................88
9. Ratio of Annual Debt Service Expenditures for General
10. 
    Bonded Debt to Total General Expenditures—Last Ten Fiscal Years .........................................89
11. Demographic Statistics—Last Ten Fiscal Years ............................................................................90
12. Property Value, Construction & Bank Deposits—Last Ten Fiscal Years .....................................91
13. Principal Taxpayers ............................................................................................................................92
14. Miscellaneous Statistics .....................................................................................................................93
15. Surety Bond Coverage for Principal Officials ..................................................................................94