City of Lawrence, Kansas
2005 Comprehensive Annual Financial Report
For the Fiscal Year Ended December 31, 2005
Note: Some files accessed through this Table of Contents are PDFs, requiring a PDF file viewer such as Adobe Reader.
Introductory Section
Financial Section
Independent Auditors Report on the Basic Financial Statements
Management's Discussion and Analysis
Basic Financial Statements
Statement of Revenues, Expenditures and Changes in Fund Balances
General Fund Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual
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
Combining Statement of Net Assets - Discretely Presented Component Units
Combining Statement of Activities - Discretely Presented Component Units
Notes to Basic Financial Statements
Combining Balance Sheet Nonmajor Governmental Funds
Guest Tax Special Revenue Fund
Transportation Special Revenue Fund
Recreation Special Revenue Fund
Special Alcohol Special Revenue Fund
Special Gas Tax Special Revenue Fund
Special Recreation Special Revenue Fund
Nonmajor Proprietary Funds Enterprise Funds
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
General Governmental Revenues by Source
General Governmental Tax Revenues by Source
Property Tax Levies and Collections
Assessed and Estimated Actual Value of Property
Property Tax Rates — Direct and Overlapping Governments
Special Assessment Billings and Collections
Computation of Legal Debt Margin
Ratio of Net General Obligation Bonded Debt to Assessed
Ratio of Annual Debt Service Expenditures for General
Computation of Direct and Overlapping Bonded Debt
Revenue Bond Coverage — Water and Sewer Fund
Property Value and Construction
Single Audit Section
Independent Auditor's Report On Internal Control
Independent Auditor's Report On Compliance
