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			Page No.
	Report of Independent Certified Public Accountants		i
	Management's Discussion and Analysis		iii
Basic Financial Statements
Government-wide Financial Statements
	Statement of Net Assets		1
	Statement of Activities		4
Fund Financial Statements
	Descriptions of Major Funds		7
	Balance Sheet - Governmental Funds		8
	Reconciliation of the Balance Sheet-Governmental Funds to the Statement of Net Assets - Governmental Activities		10
	Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds		12
	Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities - Governmental Activities		14
	Statement of Net Assets - Proprietary Funds		16
	Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds		20
	Statement of Cash Flows - Proprietary Funds		22
	Statement of Fiduciary Net Assets - Agency Funds		26
Notes to the Financial Statements
	Summary of Significant Accounting Policies		27
	Restatements And Reclassifications		44
	Cash And Investments		44
	Related Party Transactions		50
	Capital Assets		50
	Interfund Transfers In And Out		52
	Pension Plans		55
	Commitments		59
	Risk Management		61
	Other Post Employment Benefits		66
	Leases		67
	Landfill Closure And Postclosure Care Costs		69
	Advance Refunding of Debt		70
	Interfund Receivable And Payable Balances		72
	Short-Term Debt & Long-Term Debt		75
	Contingencies		88
	Subsequent Events		90
	Future Debt Service Requirements		91
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		133
	Fire Rescue Special Revenue Fund		134
	Sheriff Special Revenue Fund		135
	Schedules of Funding Progress - Pension Plans		136
Single Audit
	Independent Auditor's Rep011 on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance With Government Auditing Standards		137
	Independent on Compliance and on Internal Control Over Compliance With Requirements Applicable to Each Major Federal Program and State Financial Assistance Project and on Internal Control Over Compliance in Accordance With OMB Circular A-B3 and Chapter 10.550		139
	Schedule of Expenditures of Federal Awards and State Financial Assistance		142
	Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance		150
	Schedule of Findings and Questioned Costs		152
	Corrective Action Plan		156
	Summary Schedule of Prior Year Audit Findings		159
	Management Letter		164

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