West Des Moines, IA

  

  Comprehensive Annual Financial Report 

Title and Table Of Contents

Introductory Section 

• 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  
  • 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 Government Employees, by Function/Program
• Operating Indicators by Department
• Capital Asset Statistics by Department

Compliance Section 

• 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
• Schedule of Expenditures of Federal Awards  
• Schedule of Findings and Questioned Costs