Comprehensive Annual Financial Report

Title and Table of Contents

Introductory Section

• Letter of Transmittal
• GFOA Certificate of Achievement for Excellence in Financial Reporting
• 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
• Combining Financial Statements
  • Nonmajor Governmental Funds
  • Internal Service Funds
  • Agency 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

 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