Comprehensive Annual Financial Report June 30, 2011 - Western ...
Comprehensive Annual Financial Report June 30, 2011 - Western ...
Comprehensive Annual Financial Report June 30, 2011 - Western ...
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WESTERN VIRGINIA WATER AUTHORITY<br />
<strong>Comprehensive</strong> <strong>Annual</strong> <strong>Financial</strong> <strong>Report</strong><br />
Years Ended <strong>June</strong> <strong>30</strong>, <strong>2011</strong> and 2010<br />
Table of Contents<br />
Page<br />
Introductory Section<br />
Authority Officials 1<br />
Letter of Transmittal 3-11<br />
Organizational Chart 12<br />
Certificate of Achievement 13<br />
<strong>Financial</strong> Section<br />
Independent Auditors’ <strong>Report</strong> 17-18<br />
Management’s Discussion and Analysis 19-27<br />
Basic <strong>Financial</strong> Statements<br />
Exhibit 1 Statement of Net Assets <strong>30</strong>-31<br />
Exhibit 2 Statement of Revenues, Expenses and Changes in Net Assets 33<br />
Exhibit 3 Statement of Cash Flows 34-35<br />
Notes to <strong>Financial</strong> Statements 37-63<br />
Required Supplementary Information<br />
Schedule of Pension and OPEB Funding Progress 67<br />
Supporting Schedules<br />
Schedule 1<br />
Schedule 2<br />
Schedule of Income and Expenses—Budget and Actual—<br />
Water Fund 71<br />
Schedule of Income and Expenses—Budget and Actual—<br />
Water Pollution Control Fund 72
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