2006 Comprehensive Annual Financial Report The Comprehensive Annual Financial Report (CAFR) is the County's official annual presentation of financial statements. The report consists of three basic sections. The Introductory Section provides general information on the County's incorporation, form of government, major initiatives and accounting systems and budgetary control. The Financial Section contains the independent auditor's report, the Management's Discussion and Analysis - a narrative introduction, overview, and analysis of the County's overall financial position and results of operations, and the basic financial statements, including required note disclosures. The Statistical Section provides a variety of trend data covering key financial indicators from the past several fiscal years, as well as other demographic and miscellaneous statistical data useful in assessing the County's financial condition.

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INTRODUCTORY SECTION
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Letter of Transmittali-x
Certificate of Achievement for Excellence in Financial Reportingxi
List of Principal Officialsxii
Organizational Chartxiii
FINANCIAL SECTION
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Independent Auditors' Report1-2
Management's Discussion and Analysis3-16
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Audited Basic Financial Statements
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Statement of Net Assets (Government-Wide)17-19
Statement of Activities (Government-Wide)20
Balance Sheets – Governmental Funds21-23
Statements of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds24-26
Balance Sheets – Proprietary Funds27-28
Statements of Revenues, Expenditures and Changes in Net Assets – Proprietary Funds29-30
Statements of Cash Flows – Proprietary Funds31-32
Statements of Fiduciary Net Assets – Fiduciary Funds33
Notes to Financial Statements34-82
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Required Supplementary Information
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Budgetary Comparison Statement – General Fund83-86
Budgetary Comparison Statement – Hospitality 1.5% Fund87
Required Supplementary Information for Governments that use the Modified Approach for Infrastructure Assets88-90
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Other Financial Information
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Combining "Non-Major" Governmental Financial Statements:
Combining Balance Sheets – Non-Major Governmental Funds91
Combining Statements of Revenues, Expenditures and Changes in Fund Balance – Non-Major Governmental Funds92
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Individual Fund Financial Statements

General Fund:
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Balance Sheets93
Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget (GAAP Basis) and Actual94-109
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Special Revenue Funds:
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Combining Balance Sheet-Special Revenue Funds110-111
Combining Statement of Revenues, Expenditures and Changes in Fund Balance - Special Revenue Funds112-113
Balance Sheets – Fire Special Revenue Fund114
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP) Basis) and Actual – Fire Special Revenue Fund115
Balance Sheets – Accommodations Tax Special Revenue Fund116
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual – Accommodations Tax Special Revenue Fund117-118
Balance Sheets – Waste Management Recycling Special Revenue Fund119
Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget (GAAP Basis) and Actual - Waste Management Recycling Special Revenue Fund120
Balance Sheets – Watershed Special Revenue Fund121
Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget (GAAP Basis) and Actual – Watershed Special Revenue Fund122
Balance Sheets – Mt. Gilead Special Revenue Fund123
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual – Mt. Gilead Special Revenue Fund124
Balance Sheets – Socastee Recreation Special Revenue Fund125
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual – Socastee Recreation Special Revenue Fund126
Balance Sheets – Road Maintenance and CTC Special Revenue Fund127
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - Road Maintenance and CTC Special Revenue Fund128-129
Balance Sheets – Beach Nourishment Special Revenue Funds130
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - Beach Nourishment Special Revenue Funds131
Balance Sheets – Grants Special Revenue Fund132
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - Grants Special Revenue Fund133-134
Balance Sheets – Admissions Tax Special Revenue Fund135
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - Admissions Tax Special Revenue Fund136
Balance Sheets – Hospitality Fee 1% Special Revenue Fund137
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - Hospitality Fee 1% Special Revenue Fund138
Balance Sheets – Victim Witness Assistance Special Revenue Fund139
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - Victim Witness Assistance Special Revenue Fund140-141
Balance Sheets – Senior Citizens Special Revenue Fund142
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - Senior Citizens Special Revenue Fund143
Balance Sheets – Railroad Special Revenue Fund144
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - Railroad Special Revenue Fund145
Balance Sheets – Arcadian Shores Special Revenue Fund146
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - Arcadian Shores Special Revenue Fund147
Balance Sheets – CDBG Revolving Loan Special Revenue Fund148
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - CDBG Revolving Loan Special Revenue Fund149
Balance Sheets – Storm Water Management Special Revenue Fund150
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - Storm Water Management Special Revenue Fund151
Balance Sheets – GIS/IT Special Revenue Fund152
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - GIS/IT Special Revenue Fund153
Balance Sheets – Multi-County Business Park Special Revenue Fund154
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - Multi-County Business Park Special Revenue Fund155
Balance Sheets – Local Accommodations Tax Special Revenue Fund156
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - Local Accommodations Tax Special Revenue Fund157
Balance Sheets – Recreation Special Revenue Fund158
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - Recreation Special Revenue Fund159
Balance Sheets – E911 Special Revenue Fund160
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - E911 Special Revenue Fund161
Balance Sheets – Hospitality Fee 1.5% Special Revenue Fund162
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - Hospitality Fee 1.5% Special Revenue Fund163
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Capital Projects Fund:
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Balance Sheets – General Improvement Capital Projects Fund164
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - General Improvement Capital Projects Fund165
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Debt Service Funds:
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Combining Balance Sheet – Non-Major Debt Service Funds166
Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Non-Major Debt Service Funds 167-168
Balance Sheets – General Debt Service Fund169
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - General Debt Service Fund170
Balance Sheets – Higher Education Debt Service Fund171
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - Higher Education Debt Service Fund172
Balance Sheets – Horry-Georgetown TECH Debt Service Fund173
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - Horry-Georgetown TECH Debt Service Fund174
Balance Sheets – Special Obligation Debt Service Fund175
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - Special Obligation Debt Service Fund176
Balance Sheets – RIDE Program Debt Service Fund177
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - RIDE Program Debt Service Fund178
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Proprietary (Enterprise) Fund:
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Balance Sheets – Department of Airports Enterprise Fund179-180
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget (GAAP Basis) and Actual - Department of Airports Enterprise Fund181-182
Statements of Cash Flows - Department of Airports Enterprise Fund183-184
Balance Sheets – Baseball Stadium Enterprise Fund185
Statements of Revenues, Expenditures and Changes in Net Assets - Baseball Stadium Enterprise Fund186
Statements of Cash Flows - Baseball Stadium Enterprise Fund187
Balance Sheets – Industrial Parks Enterprise Fund188
Statements of Revenues, Expenditures and Changes in Net Assets – Industrial Parks Enterprise Fund189
Statements of Cash Flows - Industrial Parks Enterprise Fund190
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Internal Service Fund:
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Balance Sheets – Fleet Service Internal Service Fund191
Statements of Revenues, Expenditures and Changes in Net Assets – Fleet Service Internal Service Fund192
Statements of Cash Flows - Fleet Service Internal Service Fund193
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Fiduciary (Agency) Fund:
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Combining Statement of Changes in Assets and Liabilities – All Agency Funds194-199
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Capital Assets Used in the Operation of Governmental Funds
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Schedule of Capital Assets Used in the Operation of Governmental Funds by Source200
Schedule of Capital Assets Used in the Operation of Governmental Funds by Function and Activity201
Schedule of Changes in Capital Assets Used in Operation of Governmental Funds by Function and Activity202
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Victim’s Rights:
» pp. 164-203  [1.92 MB]
Schedules of Court Fines, Assessments and Surcharges203
STATISTICAL SECTION
(Unaudited and Not Covered by The Report of Independent Auditors)
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Net Assets by Component204
Changes in Assets205-206
Fund Balances of Governmental Funds207
Changes in Fund Balances of Governmental Funds208-209
Assessed Value and Estimated Actual Value of Taxable Property210
Property Tax Rates211-212
Principal Property Taxpayers213
Property Tax Levies and Collections214
Ratios of Outstanding Debt by Type215
Ratios of General Bonded Debt Outstanding216
Direct and Overlapping Governmental Activities Debt217
Legal Debt Margin Information218
Pledged-Revenue Coverage219
Demographic and Economic Statistics220
Principal Employers221
Gross Retail Sales Figures222
Full-Time Equivalent Government Employees by Function223
Operating Indicators by Function224-225
Capital Asset Statistics by Function226
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