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Ohio Auditor's Office audit report for 2012 Lake County financial conditions

Ohio Auditor's Office audit report for 2012 Lake County financial conditions

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Published by The News-Herald
Ohio Auditor's Office audit report for 2012 Lake County financial conditions
Ohio Auditor's Office audit report for 2012 Lake County financial conditions

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Published by: The News-Herald on Apr 01, 2014
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04/01/2014

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LAKE COUNTY SINGLE AUDIT FOR THE YEAR ENDED DECEMBER 31, 2012
 
LAKE COUNTY TABLE OF CONTENTS
 
TITLE PAGE
 Independent Auditor’s Report ....................................................................................................................... 1 Management’s Discussion and Analysis ....................................................................................................... 5 Basic Financial Statements Government-Wide Financial Statements Statement of Net Position ....................................................................................................................... 19 Statement of Activities ............................................................................................................................. 20 Fund Financial Statements Balance Sheet – Governmental Funds ................................................................................................... 22 Reconciliation of Total Governmental Fund Balance to Net Position of Governmental Activities .......... 23 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Activities ....................................................................................................................... 24 Reconciliation of the Statement of Revenues, Expenditures and Changes in Governmental Fund Balance to the Statement of Activities ................................................................................................. 25 Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual (Non-GAAP Budgetary Basis) General Fund .................................................... 26 Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual (Non-GAAP Budgetary Basis) – Developmental Disabilities Board ..................... 27 Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual (Non-GAAP Budgetary Basis) – Board of Alcohol, Drug Addiction and Mental Health Services (ADAMHS Board) .................................................................................................... 28 Statement of Net Position Proprietary Funds ...................................................................................... 29 Statement of Revenues, Expenses and Changes in Fund Net Position – Proprietary Fund…….......... 30 Statement of Cash Flows - Proprietary Funds....................................................................................... 31 Statement of Fiduciary Assets and Liabilities – Agency Funds …......................................................... 33 Notes to the Basic Financial Statements .................................................................................................... 35 Federal Awards Expenditures Schedule .................................................................................................... 85 Notes to the Federal Awards Expenditures Schedule ............................................................................... 90 Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Required by

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