Comprehensive Annual Financial Report

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

Mission & Vision

Directory of Officials

Introductory Section

Letter of Transmittal

Certificate of Achievement

Organization Chart

Financial Section

Independent Auditors’ Report

Management's Discussion and Analysis

Financial Statements

Government-wide Financial Statements

• Exhibit-I  Statement of Net Assets
• Exhibit-II  Statement of Activities

Fund Financial Statements

Governmental Funds Financial Statements

• Exhibit-III Balance Sheet
• Exhibit-IV  Statement of Revenues, Expenditures and Changes in Fund Balances
• Exhibit-V  Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - General Fund 

Proprietary Funds Financial Statements

• Exhibit-VI  Statement of Net Assets
• Exhibit-VII  Statement of Revenues, Expenditures, and Changes in Fund Net Assets
• Exhibit-VIII  Statement of Cash Flows

Fiduciary Funds Financial Statements

• Exhibit-IX  Statement of Fiduciary Net Assets
• Exhibit-X  Statement of Changes in Fiduciary Net Assets

Component Unit Financial Statements

• Exhibit-XI Statement of Net Assets
• Exhibit-XII Statement of Activities

Notes to the Financial Statements

Required Supplementary Information

• Schedule of Funding Progress - Virginia Retirement System-Primary Government
• Schedule of Funding Progress - Supplemental Retirement System-Primary Government
• Schedule of Funding Progress - Virginia Retirement System-School Board Component Unit
• Schedule of Funding Progress - Supplemental Retirement System-School Board Component Unit

Supplementary Information

• Primary Government Combining Statements and Schedules
  • Non-major Governmental Funds (A1-A4)
  • Internal Service Funds (A5-A7)
  • Agency Funds (A8-A9)
• Capital Assets Used in the Operation of Governmental Funds
  • Schedule of Capital Assets by Function and Activity (B-1)
  • Schedule of Changes in Capital Assets by Function and Activity (B-2)
  • Schedule of Capital Assets by Source (B-3)
• School Board Component Unit Fund Statements and Schedules (C1-C5)
• Single Audit Statements and Schedules
  • Schedule of Expenditures of Federal Awards (D-1)
  • Notes to Schedule of Expenditures of Federal Awards (D-2)

Statistical Section

Compliance Section

Reports on Compliance

Schedule of Findings and Questioned Costs