2004 Comprehensive Annual Financial Report
For the Fiscal Year Ended December 31, 2004
Note: Some of the files accessed through this Table of Contents are PDF files, requiring a PDF file viewer such as Adobe Reader.
TABLE OF CONTENTS
INTRODUCTORY SECTION (UNAUDITED)
FINANCIAL SECTION
Independent Auditors Report on the Basic Financial Statements
Management's Discussion and Analysis
Basic Financial Statements:
Government Wide Financial Statements:
Fund Financial Statements
Balance Sheet - Governmental Funds
Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds
Statement of Revenues Expenditures and Changes in Fund Balance - Budget and Actual - General Fund
Balance Sheet - Proprietary Funds
Statement of Revenues, Expenses, and Changes in Fund Equity - Proprietary Funds
Statement of Cash Flows - Proprietary Funds
Statement of Assets and Liabilities - All Agency Funds
Combining Statement of Net Assets - Discretely Presented Component Units
Combining Statement of Activities - Discretely Presented Component Units
Combining and Individual Fund Statements and Schedules:
Combining Balance Sheet - Nonmajor Governmental Funds
Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual:
Combining Balance Sheet - Nonmajor Proprietary Funds
Combining Statement of Cash Flows - Nonmajor Proprietary Funds
Combining Balance Sheet - Internal Service Funds
Combining Statement of Revenues, Expenses and Changes in Fund Equity -Internal Service Funds
Combining Statement of Cash Flows - Internal Service Funds
Combining Statement of Changes in Assets and Liabilities - All Agency Funds
STATISTICAL SECTION (UNAUDITED)
General Governmental Expenditures - By Function - Last Ten Fiscal Years
General Governmental Revenues - By Source - Last Ten Fiscal Years
General Governmental Tax Revenues - By Source - Last Ten Fiscal Years
Property Tax Levies and Collections - Last Ten Fiscal Years
Assessed and Estimated Actual Value of Property - Last Ten Fiscal Years
Property Tax Rates - Direct and Overlapping Governments - Last Ten Fiscal Years
Special Assessment Billings and Collections - Last Ten Fiscal Years
Computation of Legal Debt Margin
Computation of Direct and Overlapping Bonded Debt - General Obligation Bonds
Revenue Bond Coverage - Water and Sewer Fund - Last Ten Fiscal Years
Demographic Statistics - Last Ten Fiscal Years
Property Value and Construction - Last Ten Fiscal Years
SINGLE AUDIT SECTION