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			Page No.
	Report of Independent Certified Public Accountants		i
	Management's Discussion and Analysis		1
Basic Financial Statements
Government-wide Financial Statements
	Statement of Net Assets		15
	Statement of Net Assets - Component Units		17
	Statement of Activities		18
Fund Financial Statements
	Descriptions of Major Funds		21
	Balance Sheet - Governmental Funds		22
	Reconciliation of the Balance Sheet-Governmental Funds to the Statement of Net Assets - Governmental Activities		24
	Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds		26
	Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities - Governmental Activities		28
	Statement of Net Assets - Proprietary Funds		30
	Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds		34
	Statement of Cash Flows - Proprietary Funds		36
	Statement of Fiduciary Net Assets - Agency Funds		40
Notes to the Financial Statements
	Summary of Significant Accounting Policies		41
	Accounting Change		59
	Cash And Investments		61
	Related Party Transactions		65
	Capital Assets		66
	Interfund Transfers In And Out		68
	Pension Plans		70
	Commitments		74
	Risk Management		76
	Other Post Employment Benefits		81
	Leases		81
	Landfill Closure And Postclosure Care Costs		83
	Advance Refunding of Debt		84
	Interfund Receivable And Payable Balances		86
	Short-Term Debt & Long-Term Debt		90
	Contingencies		103
	Subsequent Events		105
	Future Debt Service Requirements		106
Required Supplementary Information
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual for General Fund and Major Special Revenue Funds with Annually Appropriated Budgets:
	General Fund		146
	Fire Rescue Special Revenue Fund		147
	Sheriff Special Revenue Fund		148
	Schedules of Funding Progress - Pension Plans		149
Single Audit
	Report of Independent Certified Public Accountants on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards		151
	Report of Independent Certified Public Accountants on Compliance and on Internal Control Over Compliance with Requirements Applicable to Each Major Federal Program and State Project		153
	Schedule of Expenditures of Federal Awards and State Financial Assistance		156
	Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance		163
	Schedule of Findings and Questioned Costs		165
	Corrective Action Plan		171
	Summary Schedule of Prior Year Audit Findings		174
	Management Letter		177

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