Introductory Section:
- Cover Page
- Title Page
- Table of Contents
- Letter of Transmittal
- Certificate of Achievement for Excellence in Financial Reporting
- Elected Officials
- Organizational Chart
- View Entire Introductory Section (11 pages PDF - 563K)
Financial Section
- Independent Auditor's Opinion
- Management's Discussion and Analysis
- View Opinion and MD&A together (18 pages PDF - 551K)
Basic Financial Statements:
- Description of Basic Financial Statements
- Government-wide Financial Statements:
- Fund Financial Statements:
- Balance sheet - Governmental Funds
- Reconciliation of Balance sheet of Governmental Funds to Statement of Net Assets
- Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds
- Reconciliation of Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities
- Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - General Fund
- Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Other Major Funds
- Statement of Net Assets - Proprietary Funds
- Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds
- Statement of Cash Flows - Proprietary Funds
- Statement of Net Assets - Fiduciary Funds
- Statement of Changes in Fiduciary Net Assets - Fiduciary Funds
- Notes to the Financial Statements:
- View All Basic Financial Statements and Notes (58 pages PDF - 2,962K)
Required Supplementary Information:
- Required Supplementary Information (4 pages PDF - 250K)
Combining and Individual Governmental Fund Statements and Schedules:
- Schedule of Revenues, Budget and Actual - General Fund
- Schedule of Expenditures, Budget and Actual - General Fund
- Combining Balance Sheet - Nonmajor Governmental Funds
- Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds
- Nonmajor Special Revenue Funds
- Description of Nonmajor Special Revenue Funds
- Combining Balance Sheet - Nonmajor Special Revenue Funds
- Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Special Revenue Funds
- Schedules of Revenues, Expenditures, and Changes in Fund balances - Budget and Actual - Nonmajor Special Revenue Funds
- Nonmajor Debt Service Funds
- Description of Nonmajor Debt Service Funds
- Combining Balance Sheet - Nonmajor Debt Service Funds
- Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Debt Service Funds
- Schedule of Revenues, Expenditures, and Changes in Fund balances - Budget and Actual - General Obligation Bond Fund
- Nonmajor Capital Projects Funds
- Description of Nonmajor Capital Project Funds
- Combining Balance Sheet - Nonmajor Capital Project Funds
- Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Capital Project Funds
- Schedule of Revenues, Expenditures, and Changes in Fund balances - Budget and Actual - Nonmajor Capital Project Funds
- View All Combining and Individual Governmental Fund Statements and Schedules (79 pages PDF - 2,154K)
Combining Internal Service Fund Statements:
- Description of Internal Service Funds
- Combining Statement of Net Assets - Internal Service Funds
- Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Internal Service Funds
- Combining Statement of Cash Flows - Internal Service Funds
- View All Internal Service Fund Statements (8 pages PDF - 416K)
Combining Fiduciary Fund Statements:
- Description of Fiduciary Funds
- Statement of Net Assets - Investment Trust Funds
- Statement of Changes in Net Assets - Investment Trust Funds
- Combining Balance Sheet - Agency Funds
- Combining Statement of Changes in Assets and Liabilities - Agency Funds
- View All Fiduciary Fund Statements (10 pages PDF - 257K)
Statistical Section
- Description of Statistical Section
- Net Assets by Component
- Changes in Net Assets
- Fund Balances - Governmental Funds
- Change in Fund Balances - Governmental Funds
- Tax Revenues by Source - Governmental Funds
- Assessed and Estimated value of Taxable Property
- Principal Property Taxpayers
- Property Tax Levies and Collections
- Property Tax Rate - Direct and Overlapping Governments
- Ratios of Outstanding Debt by Type
- Ratio of General Bonded Debt Outstanding
- Direct and overlapping governmental Activities Bonded Debt
- Legal Debt Margin information
- Sanitary Sewer Revenue Bonds Coverage Test
- Demographic and Economic Statistics
- Principal Employers
- Full-Time Equivalent Clark County Employees by Function/Program
- Captial Asset Statistics by Function
- Operating Indicators by Function
- View Entire Statistical Section (20 pages PDF - 1,079K)
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