| Date to | Prospective | Retroactive | ||||||
| Entity or Fund Name: | Part of | Component | External | Internal | Infra- | Implement | Infrastructure | Infrastructure |
| CAFR | Unit | Audit | Audit | Structure | GASB 34 | Begins | Reporting | |
| County General Fund | Y | N/A | Y | N | Maybe | 2001/2002 | 7/1/2001 | 2005/2006 |
| County Special Revenue Funds: | ||||||||
| Advertising Fund | Y | N/A | Y | N | 2001/2002 | |||
| Fire Services Fund | Y | N/A | Y | N | 2001/2002 | |||
| Job Training | Y | N/A | Y | N | 2001/2002 | |||
| Road Fund | Y | N/A | Y | N | Y | 2001/2002 | 7/1/2001 | 2005/2006 |
| Realignment Funds | Y | N/A | Y | N | 2001/2002 | |||
| State Mandates Fund | Y | N/A | Y | N | 2001/2002 | |||
| Water Agency | Y | Y | Y | N | Y | 2001/2002 | 7/1/2001 | 2005/2006 |
| Community Development | Y | Y | Y | N | Maybe | 2001/2002 | 7/1/2001 | 2005/2006 |
| Library | Y | Y | Y | N | Maybe | 2001/2002 | 7/1/2001 | 2005/2006 |
| Fish & Game Fund | Y | N/A | Y | N | 2001/2002 | |||
| Tobacco Tax Fund | Y | N/A | Y | N | 2001/2002 | |||
| Trial Court Operations Fund | Y | N/A | Y | N | 2001/2002 | |||
| CSA #40 Fire Services | Y | N/A | Y | Y | Maybe | 2001/2002 | 7/1/2001 | 2005/2006 |
| CSA #41 Sonoma Valley Regional Parks | Y | N/A | Y | Y | Maybe | 2001/2002 | 7/1/2001 | 2005/2006 |
| Open Space District | Y | Y | Y | Y | Maybe | 2001/2002 | 7/1/2001 | 2005/2006 |
| Lighting Districts | Y | N/A | Y | Y | Y | 2001/2002 | 7/1/2001 | 2005/2006 |
| Permanent Road Districts | Y | N/A | Y | Y | Y | 2001/2002 | 7/1/2001 | 2005/2006 |
| Northern Air Pollution | Y | N/A | Y | Y | Maybe | 2001/2002 | 7/1/2001 | 2005/2006 |
| Debt Service Funds: | ||||||||
| County of Sonoma | Y | N/A | Y | N | 2001/2002 | |||
| Water Agency | Y | Y | Y | N | Y | 2001/2002 | 7/1/2001 | 2005/2006 |
| Community Development | Y | Y | Y | N | Maybe | 2001/2002 | 7/1/2001 | 2005/2006 |
| Capital Projects Fund | ||||||||
| Enterprise Funds: | ||||||||
| Refuse | Y | N/A | Y | Y | 2001/2002 | |||
| Community Hospital | Y | N/A | Y | N | 2001/2002 | |||
| Fairgrounds | Y | N/A | Y | N | 2001/2002 | |||
| Spud Point Marina | Y | N/A | Y | Y | 2001/2002 | |||
| Airport | Y | N/A | Y | Y | 2001/2002 | |||
| Transit | Y | N/A | Y | N | 2001/2002 | |||
| Water Agency | Y | N/A | Y | N | 2001/2002 | |||
| Porto Bodega Sport Fishing Center | Y | N/A | N | Y | 2001/2002 | |||
| Sanitation Districts | Y | N/A | Y | Y | 2001/2002 | |||
| CSA #41 Sea Ranch, Zone 2 | Y | N/A | Y | Y | 2001/2002 | |||
| Small Water Districts | Y | N/A | Y | Y | 2001/2002 | |||
| Internal Service Funds: | ||||||||
| Insurance | Y | N/A | Y | N | 2001/2002 | |||
| Heavy Equipment Fund | Y | N/A | Y | N | 2001/2002 | |||
| Water Agency | Y | Y | Y | N | 2001/2002 | |||
| Trust and Agency Funds: | ||||||||
| County Expendable Trust | Y | N/A | Y | N | 2001/2002 | |||
| Tideland Leases Trust | Y | N/A | N | Y | Yes | 2001/2002 | 7/1/2001 | 2005/2006 |
| Community Development | Y | Y | Y | N | 2001/2002 | 7/1/2001 | 2005/2006 | |
| Library | Y | Y | Y | N | Maybe | 2001/2002 | 7/1/2001 | 2005/2006 |
| County Agency Fund | Y | N/A | Y | N | 2001/2002 | |||
| Water Agency | Y | Y | Y | N | Yes | 2001/2002 | 7/1/2001 | 2005/2006 |
| General Fixed Asset Account Group | Y | N/A | Y | N | Yes | 2001/2002 | 7/1/2001 | 2005/2006 |
| General Long Term Debt Account Group | Y | N/A | Y | N | 2001/2002 | |||
| INTERNAL AUDITS: | ||||||||
| Open Space Authority | N | N | Y | Y | Maybe | 2001/2002 | 7/1/2001 | 2005/2006 |
| SCTA | N | N | N | Y | Maybe | 2001/2002 | 7/1/2001 | 2005/2006 |
| Sonoma County Retirement Association | Y | Y | N | Y | Yes | 2001/2002 | 7/1/2001 | 2005/2006 |
| Abandoned Vehicle Abatement JPA | N | N | N | Y | Maybe | 2001/2002 | 7/1/2001 | 2005/2006 |
| Shiloh Public Cemetary District | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Green Valley Cemetary District | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Occidental Community Services District | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Cazadero CSD | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Bennett Valley Fire Protection District | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Bodega Bay Fire | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Cloverdale Fire | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Forestville Fire | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Geyserville Fire | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Glen Ellen Fire | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Goldridge Fire | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Graton Fire | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Kenwood Fire | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Monte Rio Fire | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Rancho Adobe Fire | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Rincon Valley Fire | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Roseland Fire | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Schell Vista | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Timber Cove Fire | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Valley of the Moon Fire | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Windsor Fire | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Camp Meeker Park & Rec | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Del Rio Woods Park & Rec | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Monte Rio Park & Rec | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Russian River Park & Rec | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Gold Ridge Resource Conservation Dist | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Southern Son Cty Resource | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Sotoyome Resource Conservation Dist | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Coast Life Support District | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Rains Creek Water | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Russian River Water District | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Sweetwater Springs Water | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |
| Timber Cove Water District | N | N | N | Y | Yes | 2003/2004 | 7/1/2003 | not required |