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KODIAK ISLAND BOROUGH <br />' Comprehensive Annual Financial Report <br />For the Year Ended June 30, 1998 <br />TABLE OF CONTENTS <br />INTRODUCTORY SECTION <br />EXHIBIT PAGE <br />ELECTED OFFICIALS ( PHOTOGRAPHS) .......................................................... ............................... v <br />BOROUGHOFFICIALS ......................................................................................... ............................... vii <br />BOARDSAND COMMITTEES ............................................................................. ...................I........... viii <br />MAP OF KODIAK ISLAND BOROUGH .............................................................. ............................... x <br />GFOA CERTIFICATE OF ACHIEVEMENT ........................................................ ............................... xi <br />ORGANIZATIONALCHART ............................................................................... ............................... xii <br />.. <br />LETTER OF TRANSMITTAL ............................................................................... ............................... xuâ–º <br />FINANCIAL SECTION <br />EXHIBIT PAGE <br />INDEPENDENT AUDITORS' REPORT ........................................................... ............................... 1 <br />GENERAL PURPOSE FINANCIAL STATEMENTS <br />Combined Balance Sheet - All Fund Types, Account Groups and Discretely <br />PresentedComponent Unit ................................................................................. ..............................1 <br />Combined Statement of Revenues, Expenditures, Transfers and <br />2 <br />Changes in Fund Balances - All Governmental Fund Types and <br />Discretely Presented Component Unit ................................................................ ..............................2 <br />Combined Statement of Revenues, Expenditures, Transfers and <br />6 <br />Changes in Fund Balances - Budget and Actual - General Fund, <br />' <br />Special Revenue Fund and Debt Service Fund ................................................... ..............................3 <br />Combined Statement of Revenues, Expenses, Transfers and Changes in <br />8 <br />Retained Earnings - Proprietary Fund Types ...................................................... ..............................4 <br />Combined Statement of Cash Flows - <br />10 <br />' <br />Proprietary Fund Types ...................................................................................... ..............................5 <br />Notes to the combined Financial Statements (an integral part of the combined financial statements) <br />11 <br />12 <br />' <br />ADDITIONAL INFORMATION <br />COMBINING, INDIVIDUAL FUND AND ACCOUNT GROUP <br />FINANCIAL STATEMENTS AND SCHEDULES <br />' <br />GENERAL FUND: <br />' <br />BalanceSheets ................................................................................................ ............................... A -I <br />Statement of Revenues, Expenditures, Transfers and Changes <br />in Fund Balance - Budget and Actual ........................................................ ............................... A -2 <br />Schedule of Expenditures and Transfers - Budget and Actual ....................... ............................... A -3 <br />31 <br />32 <br />34 <br />