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Comprehensive Annual Financial Report, 2001
For the Fiscal Year Ended June 30, 2001
TABLE OF CONTENTS
INTRODUCTORY SECTION
FINANCIAL SECTION
Report of the Independent Auditors
Management's Discussion and Analysis
Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Assets (Statement 1)
Statement of Activities (Statement 2)
Fund Financial Statements:
Balance Sheet - Governmental Funds (Statement 3)
Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds (Statement 4)
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities (Statement 5)
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget & Actual - General Fund (Statement 6)
Statement of Net Assets - Proprietary Funds (Statement 7)
Statement of Revenues, Expenses and Changes in Fund Net Assets - Proprietary Funds (Statement 8)
Statement of Cash Flows - Proprietary Funds (Statement 9)
Statement of Fiduciary Net Assets - Fiduciary Funds (Statement 10)
Notes to the Financial Statements
Required Supplementary Information
Supplementary Information
Governmental Funds by Fund Type:
General Fund:
Balance Sheet (Exhibit A-1)
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Budgetary Basis (Exhibit A-2)
Statement of Changes in Fund Balance (Exhibit A-3)
Special Revenue Funds:
Combining Balance Sheet (Exhibit B-1)
Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Deficit) (Exhibit B-2)
Capital Projects Funds:
Combining Balance Sheet (Exhibit C-1)
Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Deficit) (Exhibit C-2)
Permanent Funds:
Combining Balance Sheet (Exhibit D-1)
Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Deficit) (Exhibit D-2)
All other governmental funds:
Combining Balance Sheet (Exhibit E-1)
Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Deficit) (Exhibit E-2)
STATISTICAL SECTION
General Governmental Expenditures by Function - Last Ten Fiscal Years (Table 1)
General Government Revenues by Source - Last Ten Fiscal Years (Table 2)
General Government Tax Revenues by Source - Last Ten Fiscal Years
Property Tax Levies and Collections - Last Ten Fiscal Years (Table 3)
Assessed and Estimated Actual Value of Taxable Property - Last Ten Fiscal Years (Table 4)
Property Tax Rates Ð All Direct and Overlapping Governments - Last Ten Fiscal Years (Table 5)
Ratio of Net General Obligation Bonded Debt to Assessed Value and Net Bonded General Obligation Debt per Capita - Last Ten Fiscal Years (Table 6)
Computation of Legal Debt Margin (Table 7)
Ratio of Annual Debt Service Expenditures for General Obligation Bonded Debt to Total General Government Expenditures - Last Ten Fiscal Years (Table 8)
Demographic Statistics - Last Ten Fiscal Years (Table 9)
Property Value, Construction and Bank Deposits - Last Ten Fiscal Years Table 10)
Principal Taxpayers Table 11)
Miscellaneous Statistics (Table 12)
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