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Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2007

TABLE OF CONTENTS

INTRODUCTORY SECTION

Cover Pages
INTRODUCTORY SECTION COVER PAGE
Letter of Transmittal1
Organization Chart6
List of Prinicpal Officials7
FINANCIAL SECTION COVER PAGE
Independent Auditors Report8
Management's Discussion and Analysis10
BASIC FINANCIAL STATEMENTS: (Cover Sheet)
Government-Wide Financial Statements:
19
20
Fund Financial Statements:
22
24
25
27
28
29
30
31
33
34
36
Notes to the Financial Statements37
Notes to the Financial Statements Part 237
OTHER SUPPLEMENTARY INFORMATION:(Cover Sheet)
Schedule of Revenues, Expenditures and Changes in Fund Balances-Budget and Actual:
65
66
Combining and Individual Fund Financial Statements and Schedules:
67
Combining Statement of Revenues, Expenditures and Changes in Fund Balances-
69
71
71
73
74
75
76
77
78
Discretely Presented Component Unit-Caroline County School Board:
79
80
81
82
Schedules of Revenues, Expenditures and Changes in Fund Balances-Budget and Actual:
83
84
85
86
STATISTICAL SECTION
Net Assets by Component Last Five Fiscal Years87
Changes in Net Assets Last Five Fiscal Years88
Fund Balances - Governmental Funds Last Ten Fiscal Years90
Changes in Fund Balances - Governmental Funds Last Ten Fiscal Years92
Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years94
Property Tax Rates - Per $100 of Assessed Value Last Ten Fiscal Years95
Principal Taxpayers Current Year and Five Years Ago96
Property Tax Levies and Collections Last Ten Fiscal Years97
Ratio of Outstandng Debt by Type Last Ten Fiscal Years98
Ratio of General Bonded Debt Outstanding Last Ten Fiscal Years99
Demographic and Economic Statistics Last Ten Fiscal Years100
Number of Budgeted Full Time County Employees by Department and Constitutional Officers Last Eight Fiscal Years101
COMPLIANCE SECTION
Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards102
Report on Compliance with Requirements Applicable to Each Major Program and Internal Control over Compliance in Accordance with OMB Circular A-133104
Schedule of Expenditures of Federal Awards106
Schedule of Findings and Questioned Costs110