Comprehensive Annual Financial Report
Year Ended June 30, 2006

Introductory Section

• Letter of Transmittal
• History of Roanoke County, VA
• GFOA Certificate of Achievement
• Organizational Chart
• Directory of Principal Officials

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Financial Section

• Independent Auditor's Report
• Management's Discussion and Analysis
• Government-wide Financial Statements
• Fund Financial Statements
• Notes to the Financial Statements
• Required Supplementary Information
• Governmental Funds
• Internal Service Funds
• Agency Funds
• Component Unit

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Statistical Section

• Net Assests by Component
• Changes in Net Assets
• Fund Balances, Governmental Funds
• Changes in Fund Balances, Governmental Funds
• Assessed Value and Estimated Actual Value of Taxable Property
• Direct and Overlapping Property Tax Rates
• Principal Property Tax Payers 
• Property Tax Levies and Collections
• Ratios of Outstanding Debt by Type 
• Ratios of General Bonded Debt Outstanding 
• DebtPolicyInformation 
• DemographicStatistics
• Principal Employers 
• Full Time Equivalent County Government Employees By Function 
• Operating Indicators by Function/Program 
• Capital Asset Statics by Function/Program

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Single Audit Section

• Independent Auditor's 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 Applicable to Each Major Program and on 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 Report on Compliance with Commonwealth of Virginia Laws, Regulations, Contracts, and Grant Agreements

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The information in this CAFR has not been updated for developments subsequent to the date of the independent auditor's report.  Note:  All topics listed above are portable document files (PDF) which can only be viewed with the Adobe Acrobat Reader program.