Lee Co Audit Report 2009

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• Publié par: Nisig
• Nombre de lectures: 60
• Langue: English

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LEE COUNTY, GEORGIA

Report Of Independent Certified
Public Accountants In Accordance
With The Single Audit Act And
Government Auditing Standards

For the year ended June 30, 2009






















Geer & Associates
Certified Public Accountants
1120 Stuart Avenue
Albany, Georgia



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LEE COUNTY, GEORGIA
Annual Financial Report
For The Fiscal Year Ended June 30, 2009
TABLE OF CONTENTS
Page
INDEPENDENT AUDITOR'S REPORT 1
BASIC FINANCIAL STATEMENTS 2
Government-wide Financial Statements
Statement of Net Assets 3
Statement of Activities 4
Fund Financial Statements
Balance Sheet- Governmental Funds 5
State of Revenues, Expenditures & Changes in Fund Balances- Governmental Funds 6
Reconciliation of the Statement of Revenues, Expenditures & Changes In Fund Balances 7
of Governmental Funds to the Statement of Activities
Statement of Net Assets- Proprietary Funds 8-9
Statement of Revenues, Expenses & Changes In Fund Net Assets- Proprietary Funds 10
Statement of Cash Flows- Proprietary Funds 11
Statement of Fiduciary Net Assets- Fiduciary Funds 12
Notes To The Financial Statements 13-32
REQUIRED SUPPLEMENTARY INFORMATION 33
Schedule of Revenues, Expenditures & Changes In Fund Balances- Budget & Actual- General Fund 34le of Funding Progress- Pension Trust Fund 35
COMBINING & INDIVIDUAL FUND STATEMENTS & SCHEDULES 36
Major Governmental Funds 37
General Fund
Schedule of Assets, Liabilities & Fund Balances 38
Schedule of Revenues, Expenditures & Changes in Fund Balances 39
Development Authority Special Revenue Fund
Scs & Fund Balances 40
Schedule of Revenues, Expenditures & Changes in Fund Balances 41
Scevpehanges In Fund Balances- Budget & Actual 42
1% SPLOST #4 Capital Projects Fund
Schedule of Assets, Liabilities & Fund Balances 43
Schedule of Revenues, Expenditures & Changes in Fund Balances 44
1% SPLOST #5 BONY- Advance Capital Projects Fund
Scs & Fund Balances 45
Schedule of Revenues, Expenditures & Changes in Fund Balances 46
1% SPLOST #5 Tax Proceeds Capital Projects Fund
Schedule of Assets, Liabilities & Fund Balances 47
Schedule of Revenues, Expenditures & Changes in Fund Balances 48











LEE COUNTY, GEORGIA
Annual Financial Report
For The Fiscal Year Ended June 30, 2009
TABLE OF CONTENTS
(Continued)
Page
Nonmajor Governmental Funds
Combining Statement of Assets, Liabilities & Fund Balances 50
Combining Schedule of Revenues, Expenditures & Changes in Fund Balances 51
Drug Abuse Treatment & Education Special Revenue Fund
Schedule of Assets, Liabilities & Fund Balances 52
Schedule of Revenues, Expenditures & Changes in Fund Balances 53
Scevpehanges In Fund Balances- Budget & Actual 54
Jail Special Revenue Fund
Scs & Fund Balances 55
Schedule of Revenues, Expenditures & Changes in Fund Balances 56
Scevpehanges In Fund Balances- Budget & Actual 57
Building Inspection Special Revenue Fund
Schedule of Assets, Liabilities & Fund Balances 58
Schedule of Revenues, Expenditures & Changes in Fund Balances 59
Scevpehanges In Fund Balances- Budget & Actual 60
District Attorney Forfeiture Special Revenue Fund
Scs & Fund Balances 61
Schedule of Revenues, Expenditures & Changes in Fund Balances 62
Scevpehanges In Fund Balances- Budget & Actual 63
E-911 Special Revenue Fund
Schedule of Assets, Liabilities & Fund Balances 64
Schedule of Revenues, Expenditures & Changes in Fund Balances 65
Scevpehanges In Fund Balances- Budget & Actual 66
Special Assessment Special Revenue Fund
Scs & Fund Balances 67
Schedule of Revenues, Expenditures & Changes in Fund Balances 68
Scevpehanges In Fund Balances- Budget & Actual 69
Hotel/Motel Tax Special Revenue Fund
Schedule of Assets, Liabilities & Fund Balances 70
Schedule of Revenues, Expenditures & Changes in Fund Balances 71
Scevpehanges In Fund Balances- Budget & Actual 72
Federal Grant Special Revenue Fund
Scs & Fund Balances 73
Schedule of Revenues, Expenditures & Changes in Fund Balances 74
Scevpehanges In Fund Balances- Budget & Actual 75
1% SPLOST #3 Capital Projects Fund
Schedule of Assets, Liabilities & Fund Balances 76
Schedule of Revenues, Expenditures & Changes in Fund Balances 77
SPLOST Debt Service Fund
Scs & Fund Balances 78
Schedule of Revenues, Expenditures & Changes in Fund Balances 79








LEE COUNTY, GEORGIA
Annual Financial Report
For The Fiscal Year Ended June 30, 2009
TABLE OF CONTENTS
(Continued)
Page
Major Proprietary Funds 80
Utility Authority Enterprise Fund
Schedule of Net Assets 81
Schedule of Revenues, Expenses & Changes in Fund Net Assets 82
Schedule of Cash Flows 83
Solid Waste Enterprise Fund
Schedule of Net Assets 84
Schedule of Revenues, Expenses & Changes in Fund Net Assets 85
Schedule of Cash Flows 86
Golf Complex Enterprise Fund
Schedule of Net Assets 87
Schedule of Revenues, Expenses & Changes in Fund Net Assets 88
Schedule of Cash Flows 89
Internal Service Fund 90
Employee Medical Insurance Internal Service Fund
Schedule of Net Assets 91
Schedule of Revenues, Expenses & Changes in Fund Net Assets 92
Schedule of Cash Flows 93
Fiduciary Funds 94
Combining Schedule of Fiduciary Net Assets 95
SUPPLEMENTAL SCHEDULES 96
Schedule of Revenues- General Fund 97
Schedule of Expenditures- General Fund 98-103
Schedule of Hotel/Motel Taxes Expended 104
Schedule of Projects Constructed with Special Sales Tax Proceeds 105
Report On Internal Control Over Finacial Reporting and On Compliance And Other Matters Based On
An Audit Of Financial Statements Performed In Accordance With Government Auditing Standards 106
Schedule of Findings & Response 107

















Geer & Associates
Certified Public Accountants, P.C.

Independent Auditors’ Report


To the Board of County Commissioners
Lee County, Georgia

Commissioners:

We have audited the accompanying financial statements of the governmental activities, the business-type activities, the discretely presented
component unit, each major fund, and the aggregate remaining fund information of Lee County, Georgia, as of and for the year ended June 30, 2009,
which collectively comprise the Lee County, Georgia’s basic financial statements as listed in the table of contents. These financial statements are the
responsibility of the County’s management. Our responsibility is to express opinions on these financial statements based on our audit. We did not
audit the financial statements of the Lee County Board of Health. Those financial statements are discrete component units of the County and were
audited by other auditors whose report thereon has been furnished to us, and our opinions, insofar as it relates to the amounts included for the Lee
County Board of Health are based solely on the report of the other auditors.

We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to
financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the basic financial statements are free of material
misstatements. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit
also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial
statement presentation. We believe that our audit and the reports of other auditors provide a reasonable basis for our opinions.

In our opinion, based on our audit and the reports of other auditors, the financial statements referred to above present fairly, in all material respects,
the respective financial position of the governmental activities, the aggregate discretely presented component unit, each major fund and the aggregate
remaining fund information of Lee County, Georgia as of June 30, 2009 thereof for the year then ended in conformity with accounting principles
generally accepted in the United States of America.

Lee County, Georgia, has not presented management’s discussion and analysis, that the Governmental Accounting Standards Board has determined
is necessary to supplement, although not required to be a part of, the basic financial statements.

In accordance with Governmental Auditing Standards, we have also issued our report dated December 11, 2009 on our consideration of Lee County,