Government > City Departments/Offices > Finance > Comprehensive Financial Reports > FY 2010

For your convenience the CAFR is divided into subsections and is in PDF format for quick downloading. Also, the four main headings are exactly the same as the tabs in the paper copy of the report. We hope this will prevent any confusion when searching for information.

Introductory Section

• Table of contents
• Transmittal Letter
• GFOA Certificate of Achievement
• Organizational Chart
• List of Principal Officials

Financial Section

• Independent Public Accountants Report
• Management's Discussion and Analysis

General Purpose Financial Statements

• Exhibit 1 - Statement of Net Assets
• Exhibit 2 - Statement of Activities
• Exhibit 3 - Balance Sheet Governmental Funds
• Exhibit 4 - Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
• Exhibit 5 - Statement of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - General Fund
• Exhibit 6 - Statement of Net Assets Proprietary Funds
• Exhibit 7 - Statement of Revenues, Expenditures and Changes in Net Assets - Proprietary Funds
• Exhibit 8 - Statement of Cash Flows Proprietary Funds
• Exhibit 9 - Statement of Fiduciary Net Assets Pension Trust Fund
• Exhibit 10 - Statement of Changes in Fiduciary Net Assets Pension Trust Fund
• Notes to Basic Financial Statements
• Required Supplementary Information

Combining, Individual Fund and Individual Account Group Financial Statements and Schedules

General Fund

• Exhibit A-1 - Schedule of Revenues Compared to Budget
• Exhibit A-2 - Schedule of Expenditures and Encumbrances Compared to Budget

Capital Projects Fund

• Exhibit B-1 - Schedule of Funding Sources Authorized
• Exhibit B-2 - Schedule of Appropriations, Expenditures and Encumbrances

Enterprise Funds

• Exhibit C-1 - Combining Statement of Net Assets
• Exhibit C-2 - Combining Statement of Revenues, Expenses and Changes in Net Assets
• Exhibit C-3 - Combining Statement of Cash Flows
• Exhibit C-4 - Schedule of Revenue and Other Sources Compared to Budget
• Exhibit C-5 - Schedule of Expenses and Other Sources Compared to Budget
• Exhibit C-6 - Schedule of Funding Sources Authorized
• Exhibit C-7 - Schedule of Appropriations, Expenses and Encumbrances

Statistical Section

• Net Assets by Category
• Changes in Net Assets
• Fund Balances-Governmental Funds
• Changes in Fund Balances-Governmental Funds
• Assessed and Estimated Actual Value of Taxable Property; Property Tax Rates - Direct and Overlapping Governments; Principal Taxpayers
• Summary of Property Tax Levies and Collections
• Ratio of Bonded Debt to Assessed Value and Bonded Debt per Capita; Schedule of Legal Debt Margin; Computation of Direct and Overlapping Debt
• Ratio of Annual Debt Service for General Bonded Debt to Total General Fund Expenditures
• Demographic Statistics; Principal Employers
• Full Time Equivalent Employees by Function
• Operating Indicators by Function
• Capital Asset Statistics by Function