In order to view this report, you must download the  RCC 2003/04 Audit  section you desire.  Due to the size of some of these files, the download period may be between 8 to 15 minutes per section, if you are connecting through a modem.

Introductory Section:
Table Of Contents
Transmittal Letter
Elected/Appointed Officials
Organizational Chart
Certificate of Achievement for Excellence in Financial Reporting
Financial Section:
Independent Auditors Report
Management's Discussion and Analysis
Basic Financial Statements:
Statement of Net Assets
Statement of Revenues, Expenses, and Changes in Net Assets
Statement of Cash Flows
Notes to Basic Financial Statements
Other Supplementary Information (Individual Fund Financial Schedules):
Description of College Budgeted Funds
General Fund
Capital Project Fund
Debt Service Fund
Contract and Grant Fund
Financial Aid Fund
Intra-College Fund
Self Support Fund
Technology Fund
College Services Fund
Unemployment Reserve Fund
PERS Fund
Auxiliary Services Fund
Other Auxiliary Services Fund
Other Supplementary Information (Schedule of Property Tax Transactions):
Schedule of Property Tax Transactions
Statistical Section:
General Fund Revenues by Source (Budgetary Basis)
Revenues and Other Sources (Budgetary Basis) Funds Other Than General Fund
General Fund Expenditures and Other Uses by Function - (Budgetary Basis)
Expenditures and Other Uses (Budgetary Basis) Funds Other Than General Fund
Cash and Investments Value - All Funds
Capital Assets Activity
Property Tax Levies and Collections
Assessed and Estimated Actual Value of Taxable Property-Jo/Ja County
Property Tax Rates - All Direct and Overlapping Governments
Gross Bonded Debt-All Overlapping Governments
Comparison of General Fund Revenues to Tax Collections
Computations of Legal Debt Margin
Principal Taxpayers
Property Value, Construction, and Bank Deposits-Jo/Ja Counties
Major Employers by County
Jackson/Josephine Counties Average Annual Employment
Average Number of Employees
Tuition Rates and Enrollment Statistics
Full-Time Equivalent Students
Building Construction and Acquisitions

Audit Comments Section:
Audit Comments and Disclosures Required by State Regulations

Government Auditing Standards Section:
Government Auditing Standards Report
A-133 (Single Audit) Report
Schedule of Findings and Questioned Costs
Schedule of Expenditures of Federal Awards
 

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• Double-click the Adobe Acrobat Reader icon on your desktop to activate program
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• Select the file you wish open from the location you saved your downloaded file.
• Click Open

You should now be able you view and print the audit files.