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Kodiak Island Borough <br />Comprehensive Annual Financial Report <br />For the Fiscal Year Ended June 30, 1989 <br />TABLE OF CONTENTS <br />INTRODUCTORY SECTION <br />BOROUGH OFFICIALS <br />BOARDS AND COMMITTEES <br />MAP OF KODIAK ISLAND BOROUGH <br />GFOA CERTIFICATE OF ACHIEVEMENT <br />ORGANIZATIONAL CHART <br />LETTER OF TRANSMITTAL <br />FINANCIAL SECTION <br />INDEPENDENT AUDITOR'S REPORT <br />COMBINED FINANCIAL STATEMENTS <br />Combined Balance Sheet - All Fund Types and Account Groups <br />Combined Statement of Revenues, Expenditures and Changes <br />in Fund Balances - All Governmental Fund Types <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 <br />Combined Statement of Revenues, Expenses and Changes in <br />Retained Earnings - Proprietary Fund Type - Enterprise Funds <br />Combined Statement of Changes in Financial Position - <br />Proprietary Fund Type - Enterprise Funds <br />Notes to Combined Financial Statements <br />COMBINING. INDIVIDUAL FUND AND ACCOUNT GROUP <br />FINANCIAL STATEMENTS <br />GENERAL FUND: <br />Balance Sheet <br />Statement of Revenues, Expenditures, Transfers <br />and Changes in Fund Balance - Budget and Actual <br />Schedule of Expenditures and Transfers - <br />Budget and Actual <br />EXHIBIT <br />PAGE <br />v <br />vi <br />viii <br />ix <br />x <br />xi <br />1 <br />1 2 <br />2 6 <br />3 8 <br />4 12 <br />5 13 <br />14 <br />A -1 <br />A -2 <br />A -3 <br />40 <br />41 <br />44 <br />i <br />