Comprehensive
Annual Financial Report
2000
Table
of Contents
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INTRODUCTORY
SECTION
Mayor's
Letter
Letter
of Transmittal
Certificate
of Achievement for Excellence in Financial Reporting
Form
of Government
Organization
Chart of the Metropolitan Government
Elected
Officials
Organization
Chart of the Department of Finance
FINANCIAL SECTION
General
Purpose Financial Statements
Independent
Auditor's Report
Combined
Balance Sheet - All Fund Types, Account Groups and Discretely
Presented Component Units
Combined
Statement of Revenues, Expenditures and Changes in Fund
Balances - All Governmental Fund Types, Expendable Trust Funds
and Discretely Presented Governmental TypeComponent Units
Combined
Statement of Revenues, Expenditures, Encumbrances and Changes in
Fund Balances - Budget and Actual - General Fund, General Purpose School
Fund and Debt Service Funds (NON-GAAP for General Purpose School Fund)
Combined
Statement of Revenues, Expenses and Changes in Retained Earnings/
Fund Balance - Proprietary and Fiduciary Fund Types and Discretely Presented
Proprietary Type Component Units
Combined
Statement of Changes in Plan Net Assets - Fiduciary Fund Types -
Pension Funds
Combined
Statement of Cash Flows - Proprietary and Fiduciary Fund Types and
Discretely Presented Proprietary Type Component Units
Notes to the Financial Statements -
Part
1
n8c.pdf
actuary.pdf
gasb27.pdf
gasb27-1.pdf
Part
2
Financial
Statements of Individual Funds
General Fund:
Balance
Sheet
Statement
of Revenues, Expenditures and Changes in Fund Balance
Schedule
of Revenues, Expenditures and Changes in Fund Balance -
Budget and Actual
Special
Revenue Funds:
Combining
Balance Sheet
Combining
Statement of Revenues,Expenditures and Changes in Fund Balances
Description
of Special Revenue Funds
Debt Service
Funds:
Combining
Balance Sheet
Combining
Statement of Revenues, Expenditures and Changes in Fund Balances
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual
Description
of Debt Service Funds
Capital Projects
Funds:
Combining
Balance Sheet
Combining
Statement of Revenues, Expenditures and Changes in Fund Balances
Description
of Capital Projects Funds with Assets in Excess of $1,000,000
Enterprise
Funds:
Combining
Balance Sheet
Combining
Statement of Revenues, Expenses and Changes in Retained Earnings
Combining
Statement of Cash Flows
Description
of Enterprise Funds
Internal
Service Funds:
Combining
Balance Sheet
Combining
Statement of Revenues, Expenses and Changes in Retained Earnings
Combining
Statement of Cash Flows
Description
of Internal Service Funds
Fiduciary
Funds:
Combining
Balance Sheet
Combining
Statement of Revenues, Expenditures and Changes in Fund
Balances - Expendable Trust Funds
Combining
Statement of Revenues, Expenses and Changes in Fund Balance -
Nonexpendable Trust Funds
Combining
Statement of Changes in Plan Net Assets - Pension Funds
Combining
Statement of Cash Flows - Nonexpendable Trust Funds
Combining
Statement of Plan Net Assets - Pension Funds
Combining
Statement of Changes in Assets and Liabilities - Agency Funds
Description
of Fiduciary Funds
General Fixed
Assets Account Group:
Schedule
of General Fixed Assets
Schedule
of General Fixed Assets - By Function and Activity
Schedule
of Changes in General Fixed Assets
General Long-term
Debt Account Group:
Combining
Statement of Changes in General Long-term Debt
Account Group
Component
Units:
Combining
Balance Sheet - Governmental Types
Combining
Balance Sheet - Proprietary Types
Combining
Balance Sheet - Proprietary Types (continued)
Combining
Statement of Revenues, Expenditures and Changes in Fund
Balances - Governmental Types
Combining
Statement of Revenues, Expenses and Changes in Retained
Earnings - Proprietary Types
Combining
Statement of Cash Flows - Proprietary Types
Description
of Component Units
Supplemental
Schedules:
Schedule
of Combining Balance Sheets - General Fund
Combining
Schedule of Revenues, Expenditures and Changes in Fund Balances -
General Fund
Combining
Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual - General Fund
Detailed
Schedule of Expenditures - Budget and Actual -
General Fund - General Services District
Detailed
Schedule of Other Financing Sources (Uses) - Budget and Actual -
General Fund - General Services District
Detailed
Schedule of Expenditures and Other Financing Sources (Uses) -
Budget and Actual - General Fund - Urban Services District
Schedule
of Delinquent Property Taxes Receivable - By Fund
Schedule
of Delinquent Property Taxes Receivable - By Type
Schedule
of Changes in Property Taxes Receivable - General and Urban
Services
Districts
Schedule
of Bonds and Notes Payable
Future
Principal and Interest Requirements of Bonds Payable
Continuation
- l24
Continuation
- l25
Continuation
- l26
Continuation
- l28-29
Schedule
of Operating Transfers - All Funds and Component Units
Budgetary Schedule of Estimated Revenues and Fund Balances to Support
Appropriations - 1999-2000 Fiscal Year - Part
1 & Part
2
Budgetary
Schedule of Appropriations by Function and/or Funds -
1999-2000 Fiscal Year
Budgetary
Schedule of Requirements of the Debt Service Funds by Function -
Debt Service Funds - General Services District - 1999-2000 Fiscal Year
Budgetary
Schedule of Requirements of the Debt Service Funds by Function -
Debt Service Funds - Urban Services District - 1999-2000 Fiscal Year
Budgetary
Schedule of Appropriations - School Funds - General Services
District - 1999-2000 Fiscal Year
Combined
Schedule of Assets and Liabilities - Constitutional Officers
Combined
Schedule of Cash Receipts, Disbursements and Balances -
Constitutional Officers
Combined
Schedule of Changes in Fee and Commission Accounts -
Constitutional Officers
STATISTICAL
SECTION
Analysis
of Original (Including Supplemental) Assessment of All Taxable Property
Ten Year Summary
Analysis
of the Composition of Rates of Tax Levy - Ten Year Summary
Analysis
of Tax Levies & Collections
Principal
Taxpayers
Analysis
of Revenues for Governmental Funds Types - Ten Year Summary
Analysis
of Expenditures and Encumbrances for Governmental Fund Types - Ten
Year Summary (NON-GAAP)
Analysis,
By Fund, of Income From Investments - Ten Year Summary
Ratio
of Net General Obligation Debt to Assessed Value and Net Debt per Capital
Ten Year Summary
Computation
of Net General Obligation Debt and Legal Debt Margin
Ratio
of Annual Debt Service Expenditures for General Bonded Debt to Total
General Expenditures - Ten Year Summary
Revenue
Bond Coverage - Ten Year Summary
Schedule
of Insurance
Summary
of Salaries and Surety Bonds of Principal Officials
Demographic
Statistics
Construction
and Bank Deposits - Ten Year Summary
Miscellaneous
Statistics
Continuation
- m32
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