Financial Reporting: Comprehensive Annual Reports

Financial Planning for a Bright Future!
Allegany County, Maryland

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(New) 2004 Single Audit in Adobe PDF Format!

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Download in Adobe PDF Format!

2003 Single Audit in Adobe PDF Format!

Comprehensive Annual
Financial Report
For The Fiscal Year
July 1, 2001 - June 30, 2002
Posted 3/7/2003
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Introduction
Contains Letter of Transmittal, Summary of County Officials, Organization Chart & Certificate of Achievement for Excellence in Financial Reporting.  Download This Section In PDF Format.

Combined Financial Statements
The Combined Statements provide a summary overview of the financial position of all funds and account groups and the operating results of all funds.  Download This Section In PDF Format.

Financial Section - Download This Section In PDF Format.

• Special Revenue Funds
  Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes.  Download This Section In PDF Format.

• Debt Service Funds
  The Debt Service Fund is used to account for the accumulation of resources and payment of general obligation bond principal and interest from governmental resources.  Download This Section In PDF Format.

• Capital Project Funds
  The Capital Project Funds are used to account for financial resources to be used for acquisition or construction of major capital facilities (other than those financed by enterprise funds).  Download This Section In PDF Format.

• Fiduciary Funds
  Fiduciary Fund Types are used to account for assets held by the County in the capacity of an agent or trustee.  The County uses an agency fund to report this activity.  Download This Section In PDF Format.

• Enterprise Funds
  The Enterprise Funds are used to account for activities which are similar to those found in the private sector.  Enterprise fund measurement focus is upon determination of net income, financial position, and changes in financial position.  Download This Section In PDF Format. 

  The General Fixed Asset Account Group is used to account for fixed assets other than those recorded in the proprietary fund types.  Download This Section In PDF Format 

Statistical Section - Download This Section In PDF Format.

Comprehensive Annual
 Financial Report
For The Fiscal Year
July 1, 2000 - June 30, 2001
Posted 3/4/2003

Download Complete Document In PDF Format

• Introduction

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Contains Letter of Transmittal, Summary of County Officials, Organization Chart & Certificate of Achievement for Excellence in Financial Reporting.

• Auditor's Opinion

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Contains report of Independent Certified Public Accountants and General Purpose Financial Statements.

• Combined Financial Statements

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The Combined Statements provide a summary overview of the financial position of all funds and account groups and the operating results of all funds.

• Governmental Funds

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The Combining Statements provide detailed information concerning financial position and results of operations when more than one fund of a given type exists

Comprehensive Annual
Financial Report
For The Fiscal Year
July 1, 1999 - June 30, 2000
Posted 11/17/00

• Introduction

Download PDF Form Here

Contains Letter of Transmittal, Summary of County Officials, Organization Chart & Certificate of Achievement for Excellence in Financial Reporting.

• Financial Section

Download PDF Form Here

Contains report of Independent Certified Public Accountants and General Purpose Financial Statements.

• Combined Financial Statements

Download PDF Form Here

The Combined Statements provide a summary overview of the financial position of all funds and account groups and the operating results of all funds.

• Combining Statements

Download PDF Form Here

The Combining Statements provide detailed information concerning financial position and results of operations when more than one fund of a given type exists

Comprehensive Annual
Financial Report
For The Fiscal Year
July 1, 1998 - June 30, 1999
Posted 11/18/99
The Following Excerpts Have Been Provided For Your Convenience:

• Introduction

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• Audit Opinion & Certificate of Achievement For Excellence in Financial Reporting

Download PDF Form Here

• Combined Financial Statements

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• Notes To Combined Financial Statements

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