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CAFR

Comprehensive Annual Financial Report (CAFR)

2010 CAFR in a single file

• 2010 CAFR in a single file (1 MB, PDF)
  Information in the CAFR has not been updated for developments subsequent to the date of the independent auditor's report.
  

2010 CAFR by Section

Introductory Section : The introductory section consists of pages 1 - 12, which includes:

• Title Page and Table of Contents (PDF)

• Certificate of Achievement, Letter of Transmittal, Organization Chart, Elected Officials, and Administrative Staff (PDF)

Financial Section - The Complete Financial Section consists of pages 13-98, which includes:

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• Independent Auditor's Report 15-16 (PDF)
• Management’s Discussion and Analysis (unaudited) 17-26 (PDF)
• Basic Financial Statements: (PDF)
  • Statement of Net Assets 29
  • Statement of Activities 30
  • Balance Sheet – Governmental Funds 32
  • Reconciliation of Governmental Fund Balance Sheet
    Total Fund Balances to Statement of Net Assets 33
  • Statement of Revenues, Expenditures and
    Changes in Fund Balances – Governmental Funds 34
  • Reconciliation of the Statement of Revenues,
    Expenditures and Changes in Fund Balances of
    Governmental Funds to the Statement of Activities 35
  • Statement of Net Assets – Proprietary Funds 36
  • Statement of Revenues, Expenses, and Changes in
    Net Assets – Proprietary Fund 37
  • Statement of Cash Flows – Proprietary Funds 38
  • Statement of Net Assets – Fiduciary Funds 39
  • Statement of Changes in Net Assets – Fiduciary Funds 40
    
  • Notes to the Basic Financial Statements 41-74
• Required Supplementary Information: (PDF)
  • Schedule of Revenues, Expenditures and Changes
    in Fund Balances – Budget and Actual 77
  • Other Post Employement Benefit Plan Schedule of Funding Progress and Employer Contributions 81
  • Other Post Employement Benefit Plan Actuarial Methods and Assumptions 82
  • Notes to Required Supplementary Information 83
• Combining Statements: (PDF)
  • Nonmajor Funds 86
  • Fiduciary Funds 96
    

Statistical Section - The Complete Statistical Section consists of pages 99-124, which includes:

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• Statistical Section
  • Net Assets by Component 100
  • Changes in Net Assets 101
  • Fund Balance – Governmental Funds 102
  • Changes in Fund Balances – Governmental Funds 103
  • General Fund Revenues by Source 104
  • General Fund Expenditures by Function 105
  • General Fund Tax Revenue by Source 107
  • General Fund Balance Compared to Annual
    Expenditures 107
  • Real Estate Tax Levies and Collections 108
  • Assessed and Estimated Equal Value of Taxable
    Property 109
  • Assessed Value of Taxable Property by
    Classification 110
  • Property Tax Rates 111
  • Principal Taxpayers 112
  • Ratio of General Bonded Debt to Assessed
    Value and General Bonded Debt 113
  • Computation of Legal Debt Margin 114
  • Computation of Overlapping Debt 115
  • Ratio of Annual Debt Service for General Bonded
    Debt to Total General Expenditures 116
  • Demographic Statistics 117
  • Population Changes 118
  • School Enrollment Statistics 119
  • Median Age, Median Family Income and
    Per Capita Income 120
  • Unemployment Rates 121
  • Building Permits and Construction Activity 122
  • Ten Largest Employers 123
  • Number of Employees per Function of Government 124