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Kodiak Island Borough <br />Comprehensive Annual Financial Report <br />For the Fiscal Year Ended June 30, 1990 <br />TABLE OF CONTENTS <br />INTRODUCTORY SECTION <br />EXHIBIT PAGE <br />ELECTED OFFICIALS (PHOTOGRAPHS) v <br />BOROUGH OFFICIALS vi <br />BOARDS AND COMMITTEES viii <br />MAP OF KODIAK ISLAND BOROUGH ix <br />GFOA CERTIFICATE OF ACHIEVEMENT x <br />ORGANIZATIONAL CHART xi <br />LETTER OF TRANSMITTAL xii <br />FINANCIAL SECTION <br />INDEPENDENT AUDITOR'S REPORT 1 <br />COMBINED FINANCIAL STATEMENTS <br />Combined Balance Sheet - All Fund Types and Account Groups 1 2 <br />Combined Statement of Revenues, Expenditures and Changes <br />in Fund Balances - All Governmental Fund Types 2 6 <br />Combined Statement of Revenues, Expenditures and <br />Changes in Fund Balances - Budget and Actual - General <br />Fund, Special Revenue Funds and Debt Service Funds 3 8 <br />Combined Statement of Revenues, Expenses and Changes in <br />Retained Earnings - Proprietary Fund Type - Enterprise Fund 4 10 <br />Combined Statement of Cash Flows <br />Proprietary Fund Type - Enterprise Fund 5 11 <br />Notes to Combined Financial Statements 13 <br />COMBINING, FUND AND ACCOUNT GROUP <br />FINANCIAL STATEMENTS <br />GENERAL FUND: <br />Balance Sheet A -1 42 <br />Statement of Revenues, Expenditures, Transfers <br />and Changes in Fund Balance - Budget and Actual A -2 43 <br />Schedule of Expenditures and Transfers - <br />Budget and Actual A -3 46 <br />i <br />