West Des Moines, IA

                                            
Comprehensive Annual Financial Report                             

Introductory Section 

• Table of Contents
• Transmittal Letter
• GFOA Certificate
• List of Elected and Appointed Officials
• Organizational Chart

Financial Section

• Independent Auditor's Report
• Management's Discussion and Analysis
• Basic Financial Statements
• Government-wide Financial Statements
  Fund Financial Statements
• Notes to Basic Financial Statements
• Required Supplementary Information
•  Supplementary Information
• Nonmajor Governmental Funds
• Internal Service Funds
• Agency Funds

Statistical Section (Unaudited) 

• Government-wide Expenses by Function
• Government-wide Revenues
• General Governmental Expenditures by Function and Transfers Out
• General Governmental Revenues by Source and Transfers In
• Property Tax Revenues by Source
• Property Tax Levies and Collections
• Property Tax Rates-Direct and All Overlapping Governments
• Assessed and Taxable Value of Property
• Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Dept Per Capita
• Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures
• Computation of Direct and Overlapping Bonded Debt
• Revenue Bond/Notes Coverage
• Demographic Statistics
• Property Value, Construction and Bank Deposits
• Top Ten Taxpayers
• Miscellaneous Statistical Data
• Insurance in Force
• Salary and Surety Bond of Principal Officials

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 Auditing Standards
• Schedule of Required Statutory Reporting
  
  
  
  
  

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