© 2002-2005 Hart County Board of Commissioners 

  

 

HART COUNTY, GEORGIA
AUDITED FINANCIAL STATEMENTS
For the Year Ended September 30, 2004


 Please Note: While every effort has been made to ensure accuracy, these pages were scanned using optical character recognition (OCR) and may contain errors. This document is not to be considered an official copy . If an original copy is desired, please contact the County office at 706-376-2024. Any errors that are discovered may be reported by email to: webmaster@hartcounty.org.

Table of Contents

  Page
Independent Auditors Report 1-2
Management's Discussion and Analysis 3-7
BASIC FINANCIAL STATEMENTS GOVERNMENT WIDE FINANCIAL STATEMENTS Statement of Net Assets 8
Statement of Activities 9
FUND FINANCIAL STATEMENTS
Balance Sheet Governmental Funds		 10
Reconciliation of Governmental Fnds Balance Sheet to the Statement of Net Assets 11
Statement of Revenues, Expenditures and Changes in Fund Balances
Governmental Funds		 12
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities 13
Statement of Net Assets Proprietary Fund 14
Statement of Revenues, Expenses and Changes in Fund Net Assets Proprietary Fund 15
Statement of Cash Flows Proprietary Fund 16
Statement of Fiduciary Assets and Liabilities 17
NOTES TO FINANCIAL STATEMENTS 18-44
REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedule General Fund
BUDGETARY COMPARISON SCHEDULE - GENERAL FUND  		45-46
COMBINING STATEMENTS AND SCHEDULES NONMAJOR GOVERNMENTAL FUNDS
Combining Balance Sheet Special Revenue and Capital Projects
 47
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Special Revenue Funds and Capital Projects		 48
FIDUCIARY FUNDS
Combining Statement of Assets and Liabilities Agency Funds		 49
Combining Statement of Changes in Assets and Liabilities Agency Funds 50
COMPONENT UNITS
Major Component Units Statement of Net AssetsBusiness Type Activities		 51
Statement of Revenues, Expenses and Changes in Net Assets‑ Business Type Activities 52
Statement of Cash Flows Business-Type Activities
Statement of Cash Flows Business-Type Activities (Continued)		 53-54
Nonmajor Component Units Combining Statement of Net Assets Governmental Activities      55
Combining Statement of Revenues, Expenditures and Changes in Net Assets Governmental Activities   56
SUPPLEMENTAL INFORMATION
Special Purpose Local Option Sales Tax Independent Auditor's Report on the Schedules of SPLOST		 57
Schedules of Projects Constructed with Special Purpose Local Option Sales Tax (1)
Schedules of Projects Constructed with Special Purpose Local Option Sales Tax (2)		 58-59
REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF THE BASIC FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENTAL AUDITING STANDARDS 60