CAFR-Henrico County.docx - County of Henrico Virginia...

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County of Henrico, Virginia Rhonda Tomlin ACC 381.01 Governmental and Not-for-Profit Accounting March 26, 2017
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TABLE OF CONTENTS Introductory Section: Page Number Your Government…………………………………………………………………………………………… ..... 3 History of Your Government…………………………………………………………………………… ............ 3 Fiscal Year………………………………………………………………………………………………… .... …4 Independent Auditor………………………………………………………………………………………….…4 Governmental Reporting Entity…………………………………………………………………….…………..4 Major Funds ……………………………………………………..….……………………………………..…..4 Analysis of Financial Condition: Summary of Financial Condition……………………………………………………………………………….4 Analysis of Revenues and Revenue Sources……………………………………………………………………5 Analysis of Reserves……………………………………………………………………………...………….…5 Analysis of Expenditures and Expenses………………………………………………………………………..6 Analysis of Debt Burden ………………………………………………………………………………………6 Opinion on Financial Condition of Government……………………………………………………………….7 Attachments: Major Funds Worksheet………………………………………………………………………………………..8 Financial Ratios Worksheet……………………………………………………………………………………9 2
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Henrico County, Virginia Henrico County is governed operated under the County Manager form of government with voter- elected members on the Board of Supervisors who serve four-year terms and represent five distinct magisterial districts. The duties of the County Manager include implementing the
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