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KODIAK ISLAND BOROUGH <br />Table of Contents <br />Page <br />Introductory Section <br />Elected Officials (Photographs) <br />v <br />Borough Officials <br />A <br />Boards and Committees <br />vii <br />Map of Kodiak Island Borough <br />ix <br />GFOA Certificate of Achievement <br />x <br />Organizational Chart <br />xi <br />Letter of Transmittal <br />xii <br />Financial Section <br />Independent Auditors' Report <br />1 <br />General Purpose Financial Statements: <br />Combined Balance Sheet — All Fund Types, Account Groups and Discretely <br />Presented Component Unit <br />3 <br />Combined Statement of Revenues, Expenditures, Transfers and <br />Changes in Fund Balances — All Governmental Fund Types and <br />Discretely Presented Component Unit <br />7 <br />Combined Statement of Revenues, Expenditures, Transfers and <br />Changes in Fund Balances — Budget and Actual — General Fund, <br />Special Revenue Fund and Debt Service Fund <br />9 <br />Combined Statement of Revenues, Expenses, Transfers and Changes in <br />Retained Earnings (Accumulated Deficits) — Proprietary Fund Types <br />11 <br />Combined Statement of Cash Flows — <br />Proprietary Fund Types <br />12 <br />Notes to Financial Statements <br />14 <br />Additional Information <br />Combining, Individual Fund and Account Group Financial Statements and Schedules: <br />General Fund: <br />Balance Sheets 36 <br />Statement of Revenues, Expenditures, Transfers and Changes <br />in Fund Balances — Budget and Actual 37 <br />Schedule of Expenditures and Transfers — Budget and Actual 39 <br />11 <br />