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Table of Contents for Notes <br />Page Number <br />NOTE 1: <br />Summary of significant accounting policies 40 <br />A. Reporting entity 40 <br />B. Government -wide and fund financial statements 40 <br />C. Measurement focus, basis of accounting, <br />and financial statement presentation 41 <br />D. Assets, liabilities, and net position/fund balance 43 <br />1. Cash, cash equivalents and investments 43 <br />2. Inter -fund receivables/payables and advances 43 <br />3. Inventories 43 <br />4. Prepaid items 44 <br />5. Restricted assets 44 <br />6. Capital assets 44 <br />7. Compensated absences 45 <br />8. Long-term obligations 45 <br />9. Deferred Outflows/Inflows of Resources 45 <br />10. Fund Balances 46 <br />11. Contraband forfeitures 48 <br />12. Estimates 48 <br />13. Comparative Data 48 <br />NOTE 2: <br />Stewardship, compliance, and accountability 48 <br />A. Budgetary information 48 <br />B. Excess of expenditures over appropriations 49 <br />NOTE 3: <br />Deposits and investments 49 <br />A. Cash and deposits 49 <br />B. Investments 50 <br />NOTE 4: <br />Receivables 51 <br />A. Property taxes 51 <br />B. Allowance for doubtful accounts 51 <br />NOTE 5: <br />Interfund receivables/payables, advances, and transfers 51 <br />NOTE 6: <br />Capital assets 53 <br />A. Governmental activities 53 <br />B. Business -type activities 54 <br />38 <br />