West Des Moines, IA

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
• Schedule of Expenditures of Federal Awards
• Summary of Key Data for Sewer Revenue Bonds (Unaudited)

 
Statistical Section (Unaudited) 

• Statistical Section Contents
• Net Assets by Component
• Changes in Net Assets
• Program Revenues by Function/Program
• Fund Balances, Governmental Funds
• Changes in Fund Balances, Governmental Funds
• General Governmental Tax Revenues by Source 
• Assessed Value and Estimated Actual Value of Taxable Property
• Direct and Overlapping Property Tax Rates-Per $1,000 of Assessed Valuation
• Principal Property Taxpayers
• Property Tax Levies and Collections
• Outstanding Debt, by Type
• Ratios of General Obligation Bonded Debt
• Direct and Overlapping Governmental Activities Debt
• Legal Debt Margin Information
• Pledged-Revenue Coverage
• Demographic and Economic Statistics
• Principal Employers
• Full-Time Equivalent City Govermment Employees, by Function/Program
• Operating Indicators by Department
• Capital Asset Statistics by Department

 
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

• Independent Auditor's Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133
• Summary Schedule of Prior Audit Findings
• Schedule of Findings
• Schedule of Required Statutory Reporting
• Corrective Action Plan 

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