Part B: Summary of Significant Accounting Policies
B1: Summary of Significant Accounting Policies

Part C: Balance Sheet
C1: Balance Sheet--Form and Content
C2: Cash
C3: Current Investments
C4: Receivables
C5: Interfund Receivables
C6: Inventories
C7: Prepaid Items
C8: Noncurrent Investments
C9: Fixed Assets--General
C10: Infrastructure Fixed Assets
C11: Current Liabilities
C12: Interfund Payables
C13: Deferred Revenues
C14: Long-Term Liabilities
C15: Deferred Compensation Benefits Payable
C16: Fund Balances--Reserved
C17: Fund Balances--Unreserved
C18: Derivatives and Similar Debt and Investment Transactions

Part D: Operating Statement
D1: Operating Statements--Form and Content
D2: Revenues--General
D3: Interest Income
D4: Expenditures--General
D5: Capital Projects
D6: Debt Service
D7: Interest Cost

Part E: Statement of Cash Flows
E1: Statement of Cash Flows--Form and Content

Part F: Other Disclosures
F1: Narrative Explanations
F2: Supplementary Information

Part G: General Topics
G1: Accounting Changes
G2: Bond, Tax, and Revenue Anticipation Notes
G3: Claims and Judgments
G4: Commitments
G5: Compensated Absences
G6: Contingencies
G7: Debt Refundings
G8: Deferred Compensation Plans
G9: Demand Bonds
G9A: Donor-Restricted Endowment Funds
G10: Encumbrances
G11: Extraordinary Items
G12: Grants and Other Financial Assistance
G13: Interest Capitalization
G14: Interfund Transfers
G15: Interim Reporting
G16: Joint Ventures
G17: Landfill Closure and Postclosure Care Costs
G18: Leasing
G19: Pensions and Other Postemployment Benefits
G20: Prior-Period Adjustments
G21: Postemployment Benefits Other Than Pensions
G22: Property Taxes
G23: Proprietary Funds
G24: Public Entity Risk Pools
G25: Related-Party Transactions
G26: Special Assessments
G27: Subsequent Events
G28: Termination Benefits (Special)
G29: Violations of Finance-Related Legal and Contractual Provisions

Part H: Specialized Units and Activities
H1: Colleges and Universities
H2: Hospitals
H3: Pension and Other Postemployment Benefit Plans
H4: Public Entity Risk Pools--Stand-Alone Reporting
H5: Special-Purpose Governments
H6: Utilities
H7: External Investment Pools

Part I: Offerings of Securities
I1: Official Statements of Government Issuers
I2: Official Statements of Conduit Issuers

Part J: Auditor's Reports
J1: Format of Reports and General Matters
J2: Unqualified Opinions
J3: Uncertainties
J4: "Except for" Qualified Opinions
J5: Adverse Opinions
J6: Disclaimer of Opinion
J7: Initial Examination
J8: Predecessor Auditors
J9: Reissued Reports
J10: Updated Reports
J11: Subsequent Discovery of Facts
J12: Reliance on Other Auditors
J13: Reliance on Specialists
J14: Reporting on Supplementary Information
J15: Other Information in Documents Containing Audited Statements
J16: Different Opinions for One or More Periods
J17: Change in Level of Service From One Period to the Next
J18: Statements Prepared on Another Basis of Accounting
J19: Reporting on Fraud or Illegal Acts
J20: Reporting on Internal Control
J21: Reporting on Compliance
J22: Single Audit Reporting
J23: Reporting on Specified Elements, Accounts, or Items
J24: Reporting on Contracts or Regulatory Requirements
J25: Service Organizations
J26: Financial Forecasts and Projections
J27: Letters for Underwriters and Financial Advisors
J28: Reporting on the Application of Accounting Principles
J29: Reporting on Attestation Engagement