Last Updated: 2010-01-06

2003 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 - xiv (2.5 MB)

Financial Section

  1. Management's Discussion and Analysis Pages 10 - 24(required supplementary information)
  2. Basic Financial Statements
    1. Government-wide Financial Statements
    2. Governmental Funds Financial Statements
      • Exhibit C : Balance Sheet Reconciliation of the Statement of Net Assets to the Balance Sheet of Governmental Funds.
      • Exhibit D : Statement of Revenues, Expenditures, and Changes in Fund Balances Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities
    3. Proprietary Funds Financial Statements(Exhibits E)Pages 34 - 38
      • Exhibit E-1: Statement of Net Assets-Proprietary Funds
      • Exhibit E-2: Reconciliation of the Proprietary Funds Statement of Net Assets to the Government wide Statement of Net Assets
      • Exhibit E-3: Statement of Revenues, Expenses and Changes in Fund Net Assets-Proprietary Funds
      • Exhibit E-4: Reconciliation of the Proprietary Funds Statement of Revenues, Expenses and Changes in Fund Net Assets to the Government-wide Statement of Activities
      • Exhibit E-5: Statement of Cash Flows-Proprietary Funds
    4. Funds Financial Statements(Exhibits F) Pages 40 - 41
      • Exhibit F-1: Statement of Fiduciary Net Assets
      • Exhibit F-2: Statement of Changes in Fiduciary Net Assets
    5. Component Units Financial Statements(Exhibits G) Pages 40 - 41
      • Exhibit G-1: Statement of Net Assets
      • Exhibit G-2: Statement of Activities
    6. Notes to Financial Statements Pages 47 - 88
  3. Required Suplementary Information
    • Exhibit H-1: Budgetary Comparison Schedule - General Fund
    • Exhibit H-2 : Budgetary Comparison Schedule - Debt Service Fund
    • Exhibit H-3 : Budgetary Comparison Schedule - Capital Projects Fund
    • Exhibit H-4 : Note to Budgetary Comparison Schedules
  4. Suplementary Information - Combining Financial Statements
    1. Non-Major Governmental Funds(Exhibits I) Pages 98 - 100
      • Exhibit I-1: Combining Balance Sheet
      • Exhibit I-2: Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
    2. Non-Major Proprietary Funds(Exhibits J) Pages 104 - 106
      • Exhibit J-1: Combining Statement of Net Assets
      • Exhibit J-2: Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets
      • Exhibit J-3: Combining Statement of Cash Flows
    3. Internal Service Funds (Exhibits K) Pages 108 - 110
      • Exhibit K-1: Combining Statement of Net Assets
      • Exhibit K-2: Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets
      • Exhibit K-3: Combining Statement of Cash Flows
    4. Fiduciary Funds(Exhibits L) Pages 114 - 116
      • Exhibit L-1 and L-2: Combining Statement of Fiduciary Net Assets -- And Combining Statement of Changes in Fiduciary Net Assets
      • Exhibit L-3: Statement of Changes in Assets and Liabilities – Agency Funds
  • Statistical Section Pages 111 - 116
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