departments & agencies
financial reports / 2007 (CAFR)
Buncombe County Finance
35 Woodfin Street
Asheville, NC 28801
P.O. Box 7526
Asheville, NC 28802
(828) 250-4130
Comprehensive Annual Finance Report (CAFR)
Year Ended June 30, 2007
Financial Section
- Independent Auditors' Report
- Management's Discussion and Analysis
- Basic Financial Statements
- Fund Financial Statements:
- Balance Sheet - Government Funds
- Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets
- Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds
- Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
- Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - General Fund
- Statement of Net Assets - Proprietary Funds
- Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds
- Statement of Cash Flows - Proprietary Funds
- Statement of Fiduciary Net Assets - Fiduciary Funds
- Notes
to the Financial Statements
- Required Supplemental Financial Data:
- Law Enforcement Officers' Special Separation Allowance - Schedule of Funding Progress
- Law Enforcement Officers' Special Separation Allowance - Schedule of Employer Contributions
- Law Enforcement Officers' Special Separation Allowance - Notes to the Required Schedules
- Law Enforcement Officers' Special Separation Allowance - Schedule of Funding Progress - Component Unit
- Law Enforcement Officers' Special Separation Allowance - Schedule of Employer Contributions - Component Unit
- Law
Enforcement Officers' Special Separation
Allowance - Notes to the Required Schedules - Component Unit
- Combining and Individual Fund Statements and Schedules:
- Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual
- Combining Statements for Nonmajor Governmental Funds:
- Combining Balance Sheet - Nonmajor Governmental Funds
- Combining
Statement of Revenues, Expenditures, and Changes
in Fund Balances - Nonmajor Governmental Funds
- Schedules of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual:
- Special Districts Water and Sewer Fund
- Special Districts Volunteer Fire Departments Fund
- Emergency Telephone System Fund
- Occupancy Tax Fund
- Capital Reserve Fund
- Workforce Investment Act Fund
- Register of Deeds Automation Fund
- Grant Projects Fund
- Transportation Fund
- School Capital Commission Fund
- Special
Revenue Capital Projects Fund
- Schedules of Revenues and Expenditures - Budget and Actual (Non-GAAP):
- Combining Statements for Nonmajor Enterprises Funds:
- Combining Statements of Net Assets - Nonmajor Enterprise Funds
- Combining Statement of Revenues, Expenses and Changes in Fund Net Assets - Nonmajor Enterprise Funds
- Combining Statement of Cash Flows - Nonmajor Enterprise Funds
- Buncombe County Parking Deck Fund
- Buncombe County Parking Deck Capital Projects Fund
- Buncombe County After School Fund
- Inmate Commissary/Welfare Fund
- Combining Statement of Changes in Assets and Liabilities - Agency
Funds
- Component Unit - Avery's Creek Sanitary District:
- Component Unit - Western North Carolina Regional Air Quality Agency:
- Other Schedules:
Complete Financial Section