General 1. Worksheet for determination of major funds. 2. General ledger transaction detail for accounts, upon request. 3. The original budget, all amendments, and the final budget as of June 30, 2025. 4. Access to all project ordinances and all amendments for active projects during the audit period. 5. Access to board policies, including travel and investment policies. 6. Access to minutes of Board of County Commissioners’ meetings. 7. Access to correspondence with the staff of the Local Government Commission, including semiannual Cash and Investment Reports (LGC-203), unit letters, faxes regarding the audited financial statements and compliance reports for the previous year. 8. Letter of Transmittal 9. Management’s Discussion and Analysis. 10. Basic Financial Statements: Government-wide Statements (See “Conversion” section below) Fund Financial Statements Balance Sheet – Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual for All Major Funds excluding the Capital Projects Fund Statement of Net Assets – Proprietary Funds Statement of Revenues, Expenses and Changes in Net Assets – Proprietary Funds Statement of Cash Flows – Proprietary Funds Statement of Fiduciary Net Assets – Fiduciary Funds Statement of Changes in Fiduciary Net Assets – Fiduciary Funds 11. Notes to the Basic Financial Statements. 12. Required supplementary information, e.g. actuarial information of the Law Enforcement Officers’ Separation Allowance and OPEB. 13. Other supplementary information, e.g., combining individual fund statements and schedules and capital assets, long-term debt and other information
