West Des Moines, IA

Comprehensive Annual Financial Report 

Introductory Section

• Table of Contents
• Transmittal Letter
• GFOA Certificate
• 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 Debt 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

• Schedule of Expenditures of Federal Awards
• Notes to Schedule of Expenditures of Federal Awards
• Summary Schedule of Prior Audit Findings
• 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
• Independent Auditors Report on Compliance With Requirements Applicable to Each Major Program and Internal Control Over Compliance in Accordance With OMB Circular A-133
• Schedule of Findings and Questioned Cost
• Corrective Plan Action
  
  
  
  
  
  
  
  

Free viewers are required for some of the attached documents.
They can be downloaded by clicking on the icons below.

Acrobat Reader Windows Media Player Word Viewer Excel Viewer PowerPoint Viewer