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| Table of Contents |
|---|
| Kitsap County Consolidated Housing Authority July 1, 2000 through June 30, 2001 |
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|---|---|---|---|
| Cover | c | (pdf, 21K) | |
| Inside Cover | ic | (pdf, 19K) | |
| Audit Summary | i | (pdf, 8K) | |
| Table of Contents (pdf version of this table) | ii | (pdf, 7K) | |
| Description of the Housing Authority | 1 | (pdf, 9K) | |
| Audit Areas Examined | 2 | (pdf, 11K) | |
| Audit Overview | 3 | (pdf, 9K) | |
| Federal Summary | 4 | (pdf, 9K) | |
| Status of Prior Audit Findings | 5 | (pdf, 7K) | |
| Independent Auditor's Report on Compliance and Internal Control over Financial Reporting in Accordance with Government Auditing Standards | 6-7 | (pdf, 16K) | |
| Independent Auditor's Report on Compliance with Requirements Applicable to each Major Program and Internal Control over Compliance in Accordance with OMB Circular A-133 | 8-9 | (pdf, 19K) | |
| Independent Auditor's Report on Financial Statements | 10-11 | (pdf, 15K) | |
| blank page | 12 | n/a | |
| Financial Statements (pdf version of the table below) | 13 | (pdf, 13K) | |
| Financial Statements |
|---|
| Kitsap County Consolidated Housing Authority July 1, 2000 through June 30, 2001 |
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|---|---|---|---|
| FINANCIAL STATEMENTS | |||
| Combined Balance Sheet - All Fund Types, Account Groups and Component Units - 2001 | 14-17 | (pdf, 112K) | |
| Combined Statement of Revenues and Expenditures - All Governmental Fund Types - 2001 | 18 | (pdf, 45K) | |
| Combined Statement of Changes in Fund Balances/Equity - All Governmental Fund Types - 2001 | 19 | (pdf, 23K) | |
| Schedule of Sources and Uses of Funds - All Governmental Fund Types - Budget and Actual - 2001 | 20-22 | (pdf, 106K) | |
| Combined Statement of Revenues and Expenditures - All Proprietary Fund Types - 2001 and 2000 | 23-25 | (pdf, 101K) | |
| Combined Statement of Changes in Retained Earnings/Fund Balance - All Proprietary Fund Types - 2001 and 2000 | 26 | (pdf, 21K) | |
| Combined Statement of Cash Flows - All Proprietary Fund Types - 2001 and 2000 | 27-30 | (pdf, 130K) | |
| NOTES TO FINANCIAL STATEMENTS | |||
| Note 1 - Summary of Significant Accounting Policies and Note 2 - Change in Accounting Principle and Note 3 - Stewardship, Compliance and Accountability |
31-38 | (pdf, 565K) | |
| Note 4 - Cash and Cash Equivalents, Investments | 39 | (pdf, 80K) | |
| Note 5 - Prepaid Expenses and Other Assets and Note 6 - Property, Plant, and Equipment | 40-42 | (pdf, 160K) | |
| Note 7 - Intangibles and Note 8 - Compensated Absences |
43 | (pdf, 61K) | |
| Note 9 - Pension Plan and Note 10 - Deferred Compensation Plan |
44-45 | (pdf, 117K) | |
| Note 11 - Long Term Obligations and Note 12 - Due To/From Other Funds |
46-52 | (pdf, 277K) | |
| Note 13 - Payments in Lieu of Taxes and Note 14 - Prior Period Adjustments and Note 15 - Leases |
53 | (pdf, 42K) | |
| Note 16 - Conduit Financing | 54 | (pdf, 88K) | |
| Note 17 - Risk Management | 55 | (pdf, 74K) | |
| Note 18 - Contingencies | 56 | (pdf, 43K) | |
| Note 19 - GASB Statement Number 33 | 57 | (pdf, 68K) | |
| Note 20 - Subsequent Events | 58 | (pdf, 33K) | |
| ADDITIONAL INFORMATION | |||
| Schedule of Expenditures of State and Local Awards - 2001 | 59 | (pdf, 18K) | |
| Schedule of Expenditures of Federal Awards - 2001 | 60-61 | (pdf, 84K) | |
| Notes to Schedule of Federal, State and Local Awards - 2001 | 62 | (pdf, 44K) | |
| SUPPLEMENTARY INFORMATION | |||
| Year End Settlement Statement - HUD-52681 - Certificate Program - 2001 | 63-66 | (pdf, 187K) | |
| Year End Settlement Statement - HUD-52681 - Voucher Program - 2001 | 67-70 | (pdf, 190K) | |
| Statement of Operating Receipts and Expenditures - HUD-52599 - Public Housing -2000 | 71-75 | (pdf, 278K) | |
| Multi-Family Housing Borrower Balance Sheet - USDA Form RD 1930-8 - Fjord Manor - 2001 | 76-77 | (pdf, 86K) | |
| Multiple Family Housing Project Budget - USDA Form RD1930-7 - Fjord Manor - 2001 | 78-83 | (pdf, 276K) | |
| Notes to RHS From 1930-7 and 1930-8 - Fjord Manor - 2001 | 84-86 | (pdf, 86K) | |
| Multi-Family Housing Borrower Balance Sheet - USDA Form RD 1930-8 - Rhododendron Apartments - 2001 | 87-88 | (pdf, 88K) | |
| Multiple Family Housing Project Budget - USDA Form RD1930-7 - Rhododendron Apartments - 2001 | 89-94 | (pdf, 262K) | |
| Notes to RHS From 1930-7 and 1930-8 - Rhododendron Apartments - 2001 | 95-97 | (pdf, 94K) | |
| Financial Data Schedules | 98-112 | (pdf, 686K) | |
| Facts About The State Auditor's Office (back cover) | bc | (pdf, 72K) | |
You may download the Entire 2001 Audit Report
(all 116 pages, pdf, 4,571K)
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