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Comprehensive Annual Financial Report 2005
Comprehensive Annual Financial Report 2005
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Introductory Section
20 pages (2536KB)
Financial Section
20 pages (2690KB)
15
pages (1066KB)
Government-wide
Financial Statements:
Statement
of Net Assets
Statement
of Activities
Fund Financial
Statements:
Balance
Sheet – Governmental Funds
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
General Fund – Statement of
Revenues, Expenditures, and Changes in
Fund Balance – Budget and Actual
Public Health Fund – Statement of
Revenues, Expenditures, and
Changes
in Fund Balance – Budget and Actual
Statement of Net Assets –
Proprietary Funds
Statement
of Revenues, Expenditures, and Changes in Fund Net Assets
– Proprietary Funds
Statement of Cash Flows –
Proprietary Funds
Statement
of Fiduciary Net Assets – Fiduciary Funds
Statement
of Changes in Fiduciary Net Assets – Fiduciary Funds
Statement
of Net Assets – Component Units
Statement
of Activities – Component Units
83
pages (8952KB)
Notes to Financial Statements:
Note
1 – Summary of Significant Accounting Policies (16 pages, 2059KB)
Note
2 – Reconciliations of Government-wide and Fund Financial Statements
Note
3 – Stewardship, Compliance, and Accountability
Note
4 – Deposits with Financial Institutions, Investments, and Reverse Repurchase Agreements
Note
5 – Property Taxation
Note
6 – Capital Assets
Note
7 – Restricted Assets
Note
8 – Defined Benefit Pension Plans
Note
9 – Post-retirement Healthcare Benefits
Note
10 – Risk Management
Note
11 – Leases
Note
12 – Landfill Closure and Post-closure Care Costs
Note
13 – Debt
Note
14 – Interfund Balances and Transfers
Note
15 – Restrictions, Reserves, Designations, and Changes in Equity
Note
16 – Legal Matters, Contingent Liabilities, and Other Commitments
REQUIRED
SUPPLEMENTARY INFORMATION:
Condition
Assessments and Preservation of Infrastructure Eligible for Modified Approach
72
pages (4071KB)
20
pages (1257KB)
16
pages (1173KB)
Statistical Section
22
pages (1598KB)
Prepared By
Department of Executive Services
For
comments or questions, contact: ph: 206-296-7318dave.turley@kingcounty.gov don.robinson@kingcounty.gov
Alternate Contact: Pete Anthony Chief Accountant/Managerpete.anthony@kingcounty.gov
Contact information:
