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Comprehensive Annual Financial Report (CAFR) FY09 

 

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I.

Title Page 

II.

Core Values 

III.

Introductory

A.

Table of Contents 

B.

Transmittal Letter 

C.

Certificate of Achievement 

D.

Organizational Chart 

E.

Principal Officials 

F.

Council Photos and Map 

G.

Council Bios 

IV.

Financial

A.

Independent Auditors Report 

V.

Management's Discussion & Analysis 

A.

Management's Discussion & Analysis 

VI.

Basic Financial Statements

A.

Government-wide Financial Statements

1.

Statement of Net Assets 

2.

Statement of Activities 

B.

Fund Financial Statements

1.

Government Fund Financial Statements

 

Balance Sheet 

 

Reconciliation of the Balance Sheet 

 

Statement of Revenues & Expenditures 

 

Reconciliation of the Statement of Revenues & Expenditures 

A.

Budget Comparison Statements

 

General Fund 

 

Half Cent Sales Tax Fund 

 

Highway User Revenue Fund 

 

Development Fee Fund 

 

Transportation Sales Tax Fund 

2.

Proprietary Fund Financial Statements

 

Statement of Net Assets 

 

Statement of Revenue & Expenditures 

 

Statement of Cash Flows 

3.

Fiduciary Fund Financial Statements

 

Statement of Fiduciary Net Assets 

 

Statement of Changes in Fiduciary Net Assets 

4.

Notes to the Financial Statements

 

Table of Contents 

 

Footnotes 

VII.

Combining Statements

1.

Table of Contents 

A.

Major Other Funds

1.

Information Section 

2.

Budgetary Comparison Schedules - Other Major Government Funds

A.

General Obligation Bonds Debt Service 

B.

Special Assessment Debt Service Fund 

C.

General Obligation Bond Capital Projects Fund 

B.

Non-Major Government Funds

1.

Informational Section 

2.

Combining Balance Sheet 

3.

Combining Statement of Revenue & Expenditures 

4.

Public Transit Fund 

5.

Section 8 Housing Fund 

6.

Other Grants Fund 

7.

Storm Drainage Fund 

8

MDA Debt Service Fund 

10.

Community Facilities District Bonds Debt Service Fund 

11.

CFD Bonds Capital Projects Fund 

12.

MDA Capital Projects Fund 

13.

Improvement District Bonds Capital 

14.

Non-Bond Capital Projects Fund 

C.

Enterprise Funds - Budgetary Schedules

1.

Informational Section 

 

Water Utility Fund 

 

Wastewater Utility Fund 

 

Solid Waste Utility Fund 

 

Stadium Fund 

 

Public Housing Fund 

D.

Internal Service Funds

1.

Informational Section 

2.

Statement of Net Assets 

3.

Statement of Revenue & Expenditures 

4.

Statement of Cash Flows 

 

Motor Pool Fund 

 

Self Insurance Fund 

 

Facilities Maintenance Fund 

 

Informational Technology Fund 

E.

Agency Funds

1.

Informational Section 

2.

Combining Statement of Fiduciary Net Assets 

3.

Combining Statements of Changes in Assets & Liabilities 

VIII.

Supplemental Information 

 

Other Supplementary Information 

A.

Federal Finance Data Schedule 

B.

Debt Services Schedule

1.

Schedule of Changes in Long-Term Debt-Government Activities 

2.

Schedule of Changes in Long-Term Debt-Business-type Activities 

3.

Schedule of Debt Service Requirements to Maturity 

C.

Fixed Asset Schedules 

1.

Schedule of Fixed Assets by Function and Classification 

2.

Schedule of Changes in Fixed Assets by Function-Government Activities 

D.

 Schedule of Inter-fund Transfers 

IX.

Statistical Section  

A.

Table of Contents 

B.

Net Assets By Component 

C.

Changes in Net Assets 

D.

Program Revenues 

E.

Fund Balances, Governmental Funds 

F.

Changes in Fund Balances, Governmental Funds 

G.

Governmental-Wide Revenues By Function 

H.

Tax Revenues By Source, Governmental Funds 

I.

Intergovernmental Revenues By Source, Governmental Funds 

J.

Developmental/Expansion Fees By Type 

K.

City Transaction Privilege Taxes By Type 

L.

Direct and Overlapping Sales Tax Rates 

M.

Sales Tax Payers - By Category 

N.

Secondary Assessed Value and Full Cash Value of Taxable Property 

O.

Direct and Overlapping Property Tax Rates 

P.

Direct and Overlapping Property Tax Levies 

Q.

Principal Property Tax Payers 

R.

Property Tax Levies and Collections 

S.

Utility Statistical Data 

T.

Outstanding Debt By Type 

U.

Ratio of Net General Bonded Debt to Full Cash Value and Net Bonded Debt per Capita 

V.

Direct and Overlapping Governmental Activities Debt - Current Fiscal Year 

W.

Direct and Overlapping Governmental Activities Debt - Last Ten Fiscal Years 

X.

Legal Debt Margin 

Y.

Pledged Revenue Coverage - MDA Bonds 

Z.

Pledged Revenue Coverage - Revenue Bonds. 

AA.

Pledged Revenue Coverage - Special Assessment Bonds 

AB.

Special Assessment Collections 

AC.

Ratio of Annual Debt Service Expenditures for Government Debt to Total Governmental Expenditures and Revenues 

AD.

Bond Authorizations - Issued and Un-issued 

AE.

Demographic and Economic Statistics 

AF.

Major Employers Within the City 

AG.

Authorized Full-Time Equivalent City Government Employees By Function 

AH.

Building Permits and Home Sales 

AI.

Schedule of Insurance in Force 

AJ.

Property Insurance Schedule 

AK.

Operating Indicators by Function/Program 

AL

Capital Asset Statistics by Function/Program