ANNUAL FINANCIAL REPORT Year Ended June 30, 2002

TABLE OF CONTENTS

• Board of Education and Administration
• Independent Auditor's Report
• Combined Financial Statements:
  • Combined Balance Sheet - All Fund Types and Account Groups - Exhibit A
  • Combined Statement of Revenues, Expenditures and Changes in Fund Balances - All Governmental Fund Types and Expendable Trust Funds - Exhibit B
  • Combined Statement of Revenues, Expenditures and Changes in Fund Balances - Budget (Non GAAP Budgetary Basis) and Actual - All Governmental Fund Types - Exhibit C
  • Combined Statement of Revenues, Expenses and Changes in Fund Equity/Fund Balances - All Proprietary Fund Types and Pension Trust Funds - Exhibit D
  • Combined Statement of Cash Flows - All Proprietary Fund Types - Exhibit E
  • Notes to Financial Statements
• Combining and Individual Fund Financial Statements and Schedules:
  • GENERAL FUND:
    • Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (Non GAAP Budgetary Basis) and Actual - Statement 1
  • SPECIAL REVENUE FUNDS:
    • Combining Balance Sheet - Statement 2
    • Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Statement 3
    • Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Special Revenue Fund - Statement 4
    • Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Student Financial Aid Fund - Statement 5
  • DEBT SERVICE FUND:
    • Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (Non GAAP Budgetary Basis) and Actual - Statement 6
  • CAPITAL PROJECTS FUND:
    • Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Statement 7
  • ENTERPRISE FUND:
    • Statement of Revenues, Expenditures and Changes in Fund Equity - Budget (Non GAAP Budgetary Basis) and Actual - Statement 8
  • INTERNAL SERVICE FUND:
    • Statement of Revenues, Expenditures and Changes in Fund Equity - Budget (Non GAAP Budgetary Basis) and Actual - Statement 9
  • TRUST AND AGENCY FUNDS:
    • Combining Balance Sheet - Trust and Agency Funds - Statement 10
    • Combining Statement of Revenues, Expenses and Changes in Fund Balances - Pension Trust Funds - Statement 11
    • Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Endowment Fund - Statement 12
    • Statement of Changes in Assets and Liabilities - Agency Fund - Statement 13
  • OTHER SCHEDULES:
    • Schedule of Property Tax Transactions - Schedule 1
    • Schedule of Revolving Account Transactions Within Agency Fund - Schedule 2
    • Disclosures in Accordance With Government Auditing Standards and OMB Circular A-133:
      Independent Auditor's Report on Compliance and on the Internal Control Over Financial Reporting Based on an Audit of the Financial Statements Performed in Accordance With Government Auditing Standards
    • Independent Auditor's Report on Compliance With Requirements Applicable to Each Major Program and on the Internal Control Over Compliance in Accordance With OMB Circular A-133
    • Schedule of Expenditures of Federal Awards
    • Notes to Schedule of Expenditures of Federal Awards
    • Schedule of Findings and Questioned Costs
• Independent Auditor's Comments

All previous years Audit reports can be viewed at the Lane Community College Library