The Financial Statements are Portable Document Files (PDF) and you will need Adobe Acrobat to view them.
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INTRODUCTORY SECTION

• Letter of Transmittal (PDF)
• GFOA Certificate of Achievement for Excellence in Financial Reporting (PDF)
• Organization Chart (PDF)

• 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 Balance Governmental Funds (PDF)
      • Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balance Governmental Funds to the Statement of Activities (PDF)
      • Budgetary Comparison Statements
        • General Fund (PDF)
        • Roads (PDF)
        • Flood Control District (PDF)
        • OC Parks (PDF)
        • Other Public Protection (PDF)
        • Reconciliation of the General Fund (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)
• Required Supplemental Information (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 Assets and Liabilities - All Agency Funds (PDF)
    • Combining Statement of Changes in Assets and Liabilities - All Agency Funds (PDF)

• Financial Trends
  • Net Assets by Component (PDF)
  • Changes in Net Assets (PDF)
  • Fund Balances, Governmental Funds (PDF)
  • Changes in Fund Balances of Governmental Funds (PDF)
• Revenue Capacity
  • Assessed Value of Taxable Property (PDF)
  • Principal Property Taxpayers (PDF)
  • Property Tax Levies and Collections (PDF)
• Debt Capacity
  • Ratios of Outstanding Debt by Type (PDF)
  • Ratios of Net General Bonded Debt Outstanding (PDF)
  • Legal Debt Margin as a Percentage of Debt Limit (PDF)
  • Pledged Revenue Coverage (PDF)
• Economic and Demographic Information
  • Demographic and Economic Statistics (PDF)
  • Principal Employers (PDF)
• Operating Information
  • Full-time Equivalent County Employees by Function (PDF)
  • Operating Indicators by Function/Program (PDF)
  • Capital Assets Statistics by Function (PDF)