Last Updated: 2010-01-08

2000 Comprehensive Annual Financial Reports

The Comprehensive Annual Financial Report (CAFR) includes the City's Financial Statements as of the date stated on the report. The CAFR is produced on an annual basis and in no way intends to portray the City's financial position as of a date other than that stated.

Table of Contents

Introductory Section Pages i - xv

  • Letter of Transmittal
  • Certificate of Achievement
  • Council-Manager Form of Government
  • Organizational Chart

Financial Memos Pages 3 - 7

  • Management Report On Responsibility For Financial Reporting
  • Audit Committee Chairman's Letter
  • Report of Independent Accountants

Financial Section -- Combined Statements Overview Sections
(Lifetable General Purpose Financial Statements) Exhibits A - G
Pages 10 - 28

  • Exhibit A
    Combined Balance Sheet-All Fund Types, Account Groups and Discretely Presented Component Units
  • Exhibit B
    Combined Statement of Revenues, Expenditures and Changes in Fund Balances (Deficit)- All Governmental Fund Types, Expendable Trust Funds, and Discretely Presented Component Unit
  • Exhibit C
    Combined Statement of Revenues, Expenditures and Changes in Fund Balances Budget and Actual-General Fund, Debt Service Fund, and General Fund of Discretely Presented Component Units
  • Exhibit D
    Combined Statement of Revenues, Expenses and Changes in Retained Earnings/Fund Equity (Deficit)- All Proprietary Fund Types, Non-Expendable Trust Funds and Discretely Presented Component Units
  • Exhibit E
    Combined Statement of Cash Flows-All Proprietary Fund Types, Nonexpendable Trust Funds and Discretely Presented Component Units
  • Exhibit F
    • Exhibit F - 1
      Combined Statement of Plan Net Assets Pension Trust Fund and Discretely Presented Component Unit - Assets and Liabilities
    • Exhibit F - 2
      Combined Statement of Plan Net Assets Pension Trust Fund and Discretely Presented Component Unit - Additions and Deletions
  • Exhibit G
    • Exhibit G - 1
      Combining Balance Sheet - Discretely Presented Component Unit Proprietary Funds
    • Exhibit G - 2
      Combining Statement of Revenues, Expenses and Changes in Retained Earnings Discretely Presented Component Unit Proprietary Funds
    • Exhibit G - 3
      Combining Statement of Cash Flows Discretely Presented Component Unit Proprietary Funds

Notes to Financial Statements Pages 29 - 76

Combining and Individual Fund and Account Group Financial Statements and Schedules Pages 81 - 101

  • Exhibit HGeneral Fund
    Schedule of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual
  • Exhibit I Special Revenue Funds
    • Exhibit I - 1Combining Balance Sheet
    • Exhibit I - 2Combining Statement of Revenues, Expenditures and Changes in Fund Balance
  • Exhibit J Capital Projects Funds
    • Exhibit J - 1 Combining Balance Sheet
    • Exhibit J - 2 Combining Statement of Revenues, Expenditures and Changes in Fund Balance (Deficit)
  • Exhibit K Enterprise Funds
    • Exhibit K - 1 Combining Balance Sheet-Enterprise Funds
    • Exhibit K - 2 Combining Balance Sheet-Utilities Enterprise Funds
    • Exhibit K - 3 Combining Statement of Revenues, Expenses and Changes in Retained Earnings - (Deficits) Enterprise Funds
    • Exhibit K - 4 Combining Statement of Revenues, Expenses and Changes in Retained Earnings - (Deficits) Utilities Enterprise Funds
    • Exhibit K - 5 Combining Statement of Cash Flows-Enterprise Funds
    • Exhibit K - 6 Combining Statement of Cash Flows-Utilities Enterprise Funds

Combining and Individual Fund and Account Group Financial Statements and Schedules Pages 105 - 130

  • Exhibit L Internal Service Funds
    • Exhibit L - 1 Combining Balance Sheet
    • Exhibit L - 2 Combining Statement of Revenues, Expenses and Changes in Retained Earnings (Deficits)
    • Exhibit L - 3 Combining Statement of Cash Flows
  • Exhibit M Fiduciary Fund Types
    • Exhibit M - 1 Combining Balance Sheet-Fiduciary Funds
    • Exhibit M - 2 Combining Balance Sheet-Nonexpendable Trust Funds
    • Exhibit M - 3 Combining Statement Revenues, Expenses and Changes in Fund Equity Nonexpendable Trust Funds
    • Exhibit M - 4 Combining Statement of Cash Flows-Nonexpendable Trust Funds
    • Exhibit M - 5 Combining Balance Sheet-Expendable Trust Funds
    • Exhibit M - 6 Combining Statement of Revenues, Expenditures and Changes in Fund Balance Expendable Trust Funds
    • Exhibit M - 7 Combining Statement of Changes in Assets and Liabilities-Agency Funds
  • Exhibit N General Fixed Assets Account Group
    • Exhibit N - 1 Schedule of General Fixed Assets By Source
    • Exhibit N - 2 Schedule of General Fixed Assets By Function and Activity
    • Exhibit N - 3 Schedule of Changes in General Fixed Assets By Function and Activity
  • Exhibit O General Long-Term Obligations Account Group
    • Exhibit O - 1 -- Schedule of Changes in General Long-Term Obligations Account Group
  • Exhibit P Director of Finance's Accountability
    • Exhibit P - 1 Schedule of Director of Finance's Accountability
    • Exhibit P - 2 Schedule of Director of Finance's Accountability to the City-All City Funds

Statistical Section Pages 135 - 151

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