Comprehensive Annual Financial Report

County of Hanover, Virginia
For the Year Ended June 30, 2006

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 auditors' 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 auditors' reports on compliance and internal control.

• Introductory Section
• Financial Section
• Statistical Section
• Compliance Section
   
• Entire 2006 Annual Report - all sections combined (1 Mb)

Note: All topics listed below are Portable Document Files which can only be viewed with the Adobe Acrobat Reader program.

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)

Financial Section

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

 

Basic Financial Statements:

Government-wide Financial Statements (235K)
Fund Financial Statements (240K)
Notes to the Financial Statements (358K) 

Required Supplementary Information :

Schedules of Funding Progress – Virginia Retirement System (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)

Statistical Section

Net Assets by Component
Changes in Net Assets
Fund Balances, Governmental Funds
Changes in Fund Balances, Governmental Funds
Assessed Value and Estimated Actual Value of Taxable Property
Direct and Overlapping Property Tax Rates
Principal Property Tax Payers
Property Tax Levies and Collections
Ratios of Outstanding Debt by Type
Direct and Overlapping Governmental Activities Debt and Legal Debt Margin
Pledged Revenue Coverage
Demographic Statistics
Principal Employers
Full-time Equivalent County Government Employees by Function
Operating Indicators by Function
Capital Asset Statistics by Function

Compliance Section

Reports on Compliance (309K)

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