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Comprehensive Annual Financial Report

County of Hanover, Virginia
For the Year Ended June 30, 2005

The Comprehensive Annual Financial Report (CAFR) is a detailed presentation of the County's financial position and activities for the fiscal year and is organized in four main sections. The Introductory Section includes a financial overview and organization charts for County's government. The Financial Section includes the independent auditor's report, management's discussion and analysis, audited basic financial statements and notes, and the underlying combining and individual fund financial statements and supporting schedules. The Statistical Section contains selected economic, financial trend and demographic information on a multi-year basis. The Compliance section has independent auditor's reports on compliance and internal control.


Table Of Contents

Cover & Table of Contents (236K)


Introductory Section

Letter of Transmittal (292K)
GFOA Certificate of Achievement (303K)
Organizational Chart (232K)
Directory of Principal Officials (227K)

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Financial Section

Independent Auditor's Report (242K)
Management's Discussion and Analysis (287K)


Basic Financial Statements:

Government-wide Financial Statements (235K)
Fund Financial Statements (255K)
Notes to the Financial Statements (358K)
Required Supplementary Information (331K)

Supplementary Information:

County Improvements Fund (229K)
School Improvements Fund (226K)
Non-Major Funds (240K)
Internal Service Funds (237K)
Fiduciary Funds (234K)
Discretely Presented Component Unit-School Board (247K)
Discretely Presented Component Unit-Economic Development Authority (232K)
Schedule of Expenditures of Federal Awards (267K)

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Statistical Section

General Governmental Revenues by Source (231K)
General Governmental Expenditures by Function (235K)
Property Tax Levies and Collections (231K)
Assessed and Estimated Market Value of Taxable Property (237K)
Property Tax Rates-Direct and Overlapping Governments (229K)
Principal Taxpayers (226K)
Ratio of Net General Bonded Debt to Assessed Value and Net General Bonded Debt Per Capita (231K)
Ratio of Debt Service to General Government Expenditures (228K)
Computation of Direct and Overlapping Debt and Legal Debt Margin (226K)
Revenue Bond Coverage (227K)
Demographic Statistics (227K)
Construction and Bank Deposits (226K)
Miscellaneous Statistics (226K)

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Compliance Section

Report on Compliance (309K)

 

The information in this CAFR has not been updated for developments subsequent to the date of the independent auditor's report.

     

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Hanover County, P.O. Box 470, 7497 County Complex Rd., Hanover, VA 23069, 804-365-6000.
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