The analysis focuses on capital project funds, proprietary fund types, internal service funds, and trust and agency funds. A combined statement of revenues, expenditures, and changes in fund balances is included for general, special revenue, and debt service funds and for proprietary funds. A combined statement of cash flows for proprietary funds is also provided. Additional data are tabulated on fund balances of component units, the application of block grant funds, and the internal control structure used by Ogemaw County to comply with Federal financial assistance program requirements. Tables