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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		2
	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		28
	Cash And Investments		47
	Related Party Transactions		54
	Capital Assets		55
	Interfund Transfers In And Out		57
	Retirement Plans		60
	Commitments		64
	Risk Management		66
	Other Post Employment Benefits		68
	Leases		71
	Landfill Closure And Postclosure Care Costs		73
	Advance Refunding of Debt		74
	Interfund Receivable And Payable Balances		76
	Short-Term Debt		79
	Long-Term Debt		80
	Contingencies		101
	Subsequent Events		102
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		105
	Fire Rescue Special Revenue Fund		106
	Sheriff Special Revenue Fund		107
	Schedules of Funding Progress - Pension Plans		108
Single Audit
	Schedule of Expenditures of Federal Awards and State Financial Assistance		109
	Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance		115
	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		116
	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		118
	Schedule of Findings and Questioned Costs		120
	Summary Schedule of Prior Year Audit Findings		132

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