PALM BEACH COUNTY, FLORIDA ANNUAL FINANCIAL AUDIT REPORT FISCAL YEAR ENDED SEPTEMBER 30, 2008_part1

QUẬN-WIDE KIỂM TOÁN: Mục I: Quản lý báo cáo độc lập Kiểm toán của của Thảo luận và phân tích cơ bản tài chính Báo cáo - Chính phủ-rộng tài chính Báo cáo - Quỹ tài chính Báo cáo - Thuyết minh báo cáo tài chính yêu cầu báo cáo bổ sung kiểm toán viên thông tin độc lập của trên kiểm soát nội bộ Qua báo cáo tài chính và tuân thủ và khác vấn đề | PALM BEACH COUNTY FLORIDA ANNUAL FINANCIAL AUDIT REPORT FISCAL YEAR ENDED SEPTEMBER 30 2008 Prepared By sharOn r. bOck Clerk Comptroller Palm Beach County Finance Department This is trial version Palm Beach County Florida Annual Financial Audit Report September 30 2008 Table of Contents PAGE COUNTY-WIDE AUDIT Section I Independent Auditor s Report i Management s Discussion and Analysis iii Basic Financial Statements - Government-wide Financial Statements I-2 - Fund Financial Statements I-8 - Notes to Financial Statements I-28 Required Supplementary Information I-113 Section II Independent Auditor s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards - Solid Waste Authority II-1 Refer to V-8 V-9 for Board of County Commissioners Section III Management Letter - Board of County Commissioners III-1 Section IV Management Letter - Solid Waste Authority IV-1 Section V Federal and State Financial Assistance V-1 COUNTY AGENCY AUDITS Section VI TAX COLLECTOR Independent Auditor s Report VI-1 Financial Statements and Notes VI-3 Required Supplementary Information Other Post-Employment Benefits OPEB VI-16 Schedule of Revenues Expenditures and Changes in Fund Balance- Budget and Actual - General Fund VI-17 Continued This is trial version Palm Beach County Florida Annual Financial Audit Report September 30 2008 Table of Contents continued Section VI TAX COLLECTOR continued PAGE Other Financial Information Statement of Changes in Assets and Liabilities - Agency Fund VI-18 Other Reports Independent Auditor s Report 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 VI-19 Management Letter VI-22 Section VII PROPERTY APPRAISER Independent Auditor s Report VII-1 Financial Statements .