CARBON COUNTY, WYOMING

GOSHEN COUNTY, WYOMING FINANCIAL AND COMPLIANCE REPORT June 30, 2011

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C O N T E N T S

INDEPENDENT AUDITOR'S REPORT

MANAGEMENT DISCUSSION AND ANALYSIS

FINANCIAL STATEMENTS

Statement of Net Assets Statement of Activities Balance Sheet ? Governmental Funds Reconciliation of the Governmental Funds Balance Sheet

to the Statement of Net Assets Statement of Revenues, Expenditures, and Changes in Fund

Balances ? Governmental Funds Reconciliation of the Governmental Funds Statements of

Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities Statement of Net Assets ? Proprietary Funds Statement of Revenues, Expenses and Changes in Net AssetsProprietary Funds Statement of Cash Flows ? Proprietary Funds Statement of Fiduciary Net Assets-Fiduciary Funds Notes to Financial Statements

REQUIRED SUPPLEMENTARY INFORMATION Schedule of Revenues, Expenditures, and Changes in Fund

Balance ? Budget and Actual (Non-GAAP Budgetary Basis) ? General Fund Notes to Schedule of Revenues, Expenditures, and Changes in Fund Balances ? Budget and Actual

OTHER SUPPLEMENTARY INFORMATION

Combining Balance Sheet ? Non-Major Governmental

Funds

Combining Statement of Revenues, Expenditures, and

Changes in Fund Balances ? Non-Major Governmental

Funds

Statement of Revenues, Expenditures, and Changes in Fund

Balance ? Budget and Actual (Non-GAAP

Budgetary

Basis) Special Revenue Funds

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Statement of Revenues, Expenditures, and Changes in Fund Balance ? Budget and Actual (Non-GAAP Budgetary Basis) Weed and Pest Special Revenue Fund Library Special Revenue Fund Fair Special Revenue Fund Combining Statement of Net Assets ? Enterprise Funds Combining Statement of Revenues, Expenditures, and Changes in Net Assets-Enterprise Funds Combining Statement of Cash Flows ? Enterprise Funds

Schedule of Expenditures of Federal Awards Notes to the Schedule of Expenditures of Federal Awards Schedule of Findings and Questioned Costs

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH REQUIREMENTS THAT COULD HAVE A DIRECT AND MATERIAL EFFECT ON EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133

73 74 25 75 76 77 78 79-80 81 82

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85-86

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