This report consists of management’s representations concerning the finances of Coconino County. Consequently, management assumes full responsibility for the completeness and reliability of all the information presented in this report. To provide a reasonable basis for making these representations, management of the County has established a comprehensive internal control framework that is designed both to protect the government’s assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the County’s financial statements in conformity with generally accepted accounting principles.

This report is presented in three sections: 1) the Introductory Section; 2) the Financial Section which includes the independent auditor's report, the general-purpose financial statements, required supplemental information and the combining and individual fund and account group financial statements and schedules; and 3) the Statistical Section which includes selected financial and demographic information, generally presented on a multi-year basis.