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- - ;~=:~-~ <br />. _ -;;~ <br />MARION COUNTY, OREGON <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />FOR THE YEAR ENDED JUNE 30, 1993 <br />TABLE OF CONTENTS <br />1NTRODUCTORY SECTION <br />TitlePage .......................... .....................i <br />Principal Officials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' . . . . . . . . . . . . ii <br />Tabte of Contents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . iii-viii <br />Transmittal Letter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ix-xv <br />Organization Chart . . . . . . . . . . . . . . . . . . . . . ~. . . . . . . . . . . . . . . . . xvi <br />Certificate of Achievement for <br />Excellence in Financial Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xvii <br />FINANCIAL SECTION <br />Report of Independent Accountants . : . . . . . . . . . . . . . . . . . . . . . . . . . 1 <br />Combined Financial Statements ("Liftable" General Pu~nose Financ'ial Stat mpntSl; <br />Combined Balance Sheet - All Fund Types and <br />Account Groups - Exhibit 1 . . . . . . . . . . . .~ . . . . . . . . . . . . . . . . . . . . . . 2 <br />Combined Statement of Revenues, Expenditures, and Changes <br />in Fund Balance - All Governmental' Fund Types - Exhibit 2 . . . . . . . . . . . . ~ 3 <br />Combined Statement of Revenues, Expenditures, and Changes in <br />Fund Balance (Budgetary basis) - Budget and Actual <br />- All Governmental Fund Types - Exhibit 3 . . . . . . . . . . . . . . . . . . . . . . 4-5 <br />Combined Statement of Revenues, Expenses and Changes in <br />Retained Earnings - Proprietary Fund Types - Exhibit 4 . . . . . . . . . . . . . . . 6 <br />Combined Statement of Cash Flows - Proprietary <br />Fund Types - Exhibit 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7-8 <br />Notes to the Combined Financial Statements . . . . . . . . . . . . . . . . . . . . 9-29 <br />