West Des Moines, IA
Home MenuFiscal year 2022-2023
For the full FY 2022-23 Annual Comprehensive Financial Report click here
Introductory Section (Unaudited)
- Letter of Transmittal
- GFOA Certificate of Achievement for Excellence in Financial Reporting
- Elected and Appointed Officials
- Organizational Chart
- Independent Auditor's Report
- Management's Discussion and Analysis (Unaudited)
- Basic Financial Statements
- Government-wide Financial Statements
- Governmental Fund Financial Statements
- Proprietary fund Financial Statements
- Fiduciary fund Financial Statements
- Notes to Basic Financial Statements
- Required Supplementary Information
- Combining Financial Statements
- Nonmajor Governmental Funds
- Internal Service Funds
Statistical Section (Unaudited)
- Statistical Section Contents
- Schedule 1: Net Position by Component
- Schedule 2: Changes in Net Position
- Schedule 3: Program Revenues by Function/Program
- Schedule 4: Fund Balances, Governmental Funds
- Schedule 5: Changes in Fund Balances, Governmental Funds
- Schedule 6: General Government Tax Revenues by Source
- Schedule 7: Assessed Value and Estimated Actual Value of Taxable Property
- Schedule 8: Direct and Overlapping Property Tax Rates-Per $1,000 of Assessed Valuation
- Schedule 9: Principal Property Taxpayers
- Schedule 10: Property Tax Levies and Collections
- Schedule 11: Outstanding Debt by Type
- Schedule 12: Ratios of General Obligation Bonded Debt
- Schedule 13: Direct and Overlapping Governmental Activities Debt
- Schedule 14: Legal Debt Margin Information
- Schedule 15: Pledged-Revenue Coverage
- Schedule 16: Demographic and Economic Statistics
- Schedule 17: Principal Employers
- Schedule 18: Full-Time Equivalent City Government Employees by Function/Program
- Schedule 19: Operating Indicators by Department
- Schedule 20: Capital Asset Statistics by Department
Internal Controls and Compliance Section
- Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Audit Standards
- Independent Auditor's Report on Compliance for the Major Federal Program and Report on Internal Control Over Compliance Required by the Uniform Guidance
- Schedule of Expenditures of Federal Awards
- Notes to the Schedule of Expenditures of Federal Awards
- Schedule of Findings and Questioned Costs
- Summary Schedule of Prior Audit Findings
- Other Findings Related to Required Statutory Reporting