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AUDITOR-CONTROLLER NAVIGATION AC Home Property Tax Accounting Departmental Information Financial Statements Accounting Manual County Budget Act County Financials Page Audits Your Property Taxes Related Links Auditor-Controller FAQs How To Contact Us Some pages are in Adobe Acrobat PDF format   Home   >   Financial Statements Comprehensive Annual Financial Report (CAFR) Basic Financial Statements and Supplemental Information from the Comprehensive Annual Financial Report June 30, 2003 The Financial Statements are Portable Document Files (PDF) and you will need Adobe Acrobat to view them. INTRODUCTORY SECTION Letter of Transmittal (PDF) Principal County Officials (PDF) Organization Chart (PDF) GFOA Certificate of Achievement for Excellence inFinancial Reporting (PDF) FINANCIAL SECTION Independent Auditor's Report (PDF) Management's Discussion and Analysis (PDF) Basic Financial Statements Government-wide Financial Statements Statement of Net Assets (PDF) Statement of Activities (PDF) Fund Financial Statements Governmental Fund Financial Statements Balance Sheet (PDF) Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets (PDF) Statement of Revenues, Expenditures and Changes in Fund Balances (PDF) Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities (PDF) Budgetary Comparison Statements General Fund (PDF) Roads (PDF) Public Library (PDF) Tobacco Settlement (PDF) Refunding and Recovery Certificates of Participation and Debt Prepayment (PDF) Flood Control District (PDF) Harbors, Beaches, and Parks (PDF) Proprietary Fund Financial Statements Statement of Net Assets (PDF) Statement of Revenues, Expenses and Changes in Fund Net Assets (PDF) Statement of Cash Flows (PDF) Fiduciary Fund Financial Statements Statement of Fiduciary Net Assets (PDF) Statement of Changes in Fiduciary Net Assets (PDF) Notes to the Basic Financial Statements (PDF) Supplemental Information: Nonmajor Governmental Funds: Combining Balance Sheet (PDF) Combining Statement of Revenues, Expenditures and Changes in Fund Balances (PDF) Combining Budgetary Comparison Schedule: Special Revenue (PDF) Debt Service (PDF) Capital Projects (PDF) Permanent Fund (PDF) Internal Service Funds: Combining Statement of Net Assets (PDF) Combining Statement of Revenues, Expenses and Changes in Fund Net Assets (PDF) Combining Statement of Cash Flows (PDF) Fiduciary Funds: Combining Statement of Fiduciary Net Assets - Investment Trust Funds (PDF) Combining Statement of Fiduciary Assets and Liabilities - All Agency Funds (PDF) Combining Statement of Changes in Fiduciary Net Assets - Investment Trust Funds (PDF) Combining Statement of Changes in Assets and Liabilities - All Agency Funds (PDF) STATISTICAL SECTION General Governmental Revenues by Source - General Fund (PDF) General Governmental Expenditures by Function - General Fund (PDF) Comparison of General Governmental Revenues to Expenditures - General Fund (PDF) Property Tax Levies and Collections - General Fund (PDF) Assessed Value of Taxable Property (PDF) Average Property Tax Rates - Direct and Overlapping Governments (PDF) Principal Taxpayers (PDF) Ratio of Net General Obligation Bonded Debt to Assessed Value and Net General Obligation Bonded Debt Per Capita (PDF) Computation of Legal Debt Margin (PDF) Ratio of Annual Debt Service Expenditures for General Obligation Bonded Debt to Total General Governmental Expenditures - General Fund (PDF) Computation of Direct and Overlapping Bonded Debt (PDF) Revenue Bond Coverage - Airport Enterprise Fund (PDF) Revenue Bond Coverage - Waste Management Enterprise Fund (PDF) Demographic Statistics (PDF) Property Value, Construction and Bank Deposits (PDF) Population and Housing Statistics (PDF) Miscellaneous Statistics (PDF) © Copyright 2003 County of Orange Auditor-Controller. All rights reserved. Revised: Jan 5, 2004

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