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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		6
	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		11
	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
	Adoption of New Accounting Pronouncements		45
	Cash And Investments		45
	Related Party Transactions		51
	Capital Assets		52
	Interfund Transfers In And Out		54
	Pension Plans		57
	Commitments		61
	Risk Management		63
	Other Post Employment Benefits		68
	Leases		68
	Landfill Closure And Postclosure Ccare Costs		70
	Advance Refunding of Debt		71
	Interfund Receivable And Payable Balances		74
	Short-Term Debt & Long-Term Debt		78
	Contingencies		97
	Subsequent Events		99
	Future Debt Service Requirements		101
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		149
	Fire Rescue Special Revenue Fund		150
	Sheriff Special Revenue Fund		151
	Schedules of Funding Progress - Pension Plans		152
Single Audit
	Report of Independent Certified Public Accountants 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		153
	Report of Independent Certified Public Accountants on Compliance and on Internal Control Over Compliance With Requirements Applicable to Each Major Federal Program and State Financial Assistance Project		155
	Schedule of Expenditures of Federal Awards and State Financial Assistance		158
	Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance		164
	Schedule of Findings and Questioned Costs		166
	Corrective Action Plan		172
	Summary Schedule of Prior Year Audit Findings		174
	Management Letter		176

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