2004 Comprehensive Annual Financial Report
For the Year Ending June 30, 2004
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Top of PageIntroductory Section
| Document Title | Page Number |
|---|---|
| Letter of Transmittal | page i |
| Certificate of Achievement for Excellence in Financial Reporting | page vii |
| Form of Government | page viii |
| Organization Chart of the Metropolitan Government | page ix |
| Elected Officials | page x |
| Organization Chart of the Department of Finance | page xi |
Financial Section
| Document Title | Page Number |
|---|---|
| Management’s Discussion and Analysis | A - 1 |
Basic Financial Statements |
|
| Statement of Net Assets | B - 2 |
| Statement of Activities | B - 4 |
| Balance Sheet - Governmental Funds | B - 6 |
| Reconciliation of the Balance Sheet to the Statement of Net Assets - Governmental Funds | B - 8 |
| Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds | B - 10 |
| Reconciliation of the Statement of Revenues, Expenditures, and Changes in Funds Balances of Governmental Funds to the Statement of Activities | B - 14 |
| Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - General Fund | B - 16 |
| Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - General Purpose School Fund | B - 17 |
| Statement of Net Assets - Proprietary Funds | B - 18 |
| Statement of Revenues, Expenses and Changes in Fund Net Assets - Proprietary Funds | B - 20 |
| Statement of Cash Flows - Proprietary Funds | B - 22 |
| Statement of Fiduciary Net Assets | B - 24 |
| Statement of Changes in Fiduciary Net Assets | B - 25 |
| Statement of Net Assets - Component Units | B - 26 |
| Statement of Activities - Component Units | B - 34 |
| Notes to the Financial Statements | B - 39 |
| Required Supplementary Information (Unaudited) - Condition Rating of Transportation Network | B - 104 |
| Required Supplementary Information (Unaudited) – Schedule of Funding Progress | B - 106 |
| Required Supplementary Information (Unaudited) – Schedule of Employer Contributions | B - 110 |
Governmental Funds |
|
| Combining Balance Sheet - Nonmajor Governmental Funds | C - 2 |
| Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds | C - 8 |
| Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - GSD General Purposes Debt Service Fund | C - 13 |
| Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - GSD School Purposes Debt Service Fund | C - 14 |
| Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - USD General Purposes Debt Service Fund | C - 15 |
| Description of Nonmajor Governmental Funds | C - 16 |
Proprietary Funds |
|
| Combining Statement of Net Assets - Nonmajor Enterprise Funds | D - 2 |
| Combining Statement of Revenues, Expenses and Changes in Fund Net Assets - Nonmajor Enterprise Funds | D - 6 |
| Combining Statement of Cash Flows - Nonmajor Enterprise Funds | D - 8 |
| Combining Statement of Net Assets - Internal Service Funds | D - 12 |
| Combining Statement of Revenues, Expenses and Changes in Fund Net Assets - Internal Service Funds | D - 16 |
| Combining Statement of Cash Flows - Internal Service Funds | D - 20 |
| Description of Proprietary Funds | D - 27 |
Fiduciary Fund |
|
| Combining Statement of Fiduciary Net Assets Fiduciary Funds - Pension (and Other Employee Benefit) Trust Funds | E - 2 |
| Combining Statement of Fiduciary Net Assets Fiduciary Funds - Agency Funds | E - 4 |
| Combining Statement of Changes in Fiduciary Net Assets Fiduciary Funds - Pension (and Other Employee Benefit) Trust Funds | E - 6 |
| Combining Statement of Changes in Assets and Liabilities - Agency Funds | E - 8 |
| Description of Fiduciary Funds | E - 11 |
Component Units |
|
| Balance Sheet - Sports Authority | F - 2 |
| Reconciliation of the Balance Sheet to the Statement of Net Assets - Sports Authority | F - 3 |
| Statement of Revenues, Expenditures and Changes in Fund Balances - Sports Authority Fund | F - 4 |
| Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities - Sports Authority | F - 5 |
Schedules |
|
| Schedule of Combining Balance Sheets - General Fund | G - 2 |
| Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - General Fund | G - 3 |
| Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - General Fund | G - 4 |
| Detailed Schedule Of Expenditures And Other Financing Sources (Uses) - Budget And Actual General Fund - General Services District | G - 6 |
| Detailed Schedule of Expenditures and Other Financing Sources (Uses) - Budget and Actual - General Fund - Urban Services District | G - 9 |
| Schedule of Delinquent Property Taxes Receivable - By Fund | G - 10 |
| Schedule of Delinquent Property Taxes Receivable - By Type | G - 12 |
| Schedule of Bonds and Notes Payable | G - 14 |
| Future Principal and Interest Requirements of Bonds Payable | G - 18 |
| Budgetary Schedule of Estimated Revenues and Fund Balances to Support Appropriations - 2004-2005 Fiscal Year | G - 24 |
| Budgetary Schedule of Appropriations by Function and/or Funds - 2004-2005 Fiscal Year | G - 26 |
| Budgetary Schedule of Requirements of the Debt Service Funds by Function - Debt Service Funds - 2004-2005 Fiscal Year | G - 27 |
| Budgetary Schedule of Appropriations - School Funds - General Services District - 2004-2005 Fiscal Year | G - 29 |
| Combined Schedule of Assets and Liabilities - Constitutional Officers | G - 30 |
| Combined Schedule of Cash Receipts, Disbursements and Balances - Constitutional Officers | G - 32 |
| Combined Schedule of Changes in Fee and Commission Accounts - Constitutional Officers | G - 34 |
Statistical Section
| Document Title | Page Number |
|---|---|
| Analysis of Original (Including Supplemental) Assessment of All Taxable Property - Ten Year Summary | H - 2 |
| Analysis of the Composition of Rates of Tax Levy - Ten Year Summary | H - 4 |
| Analysis of Tax Levies and Collections - Ten Year Summary | H - 6 |
| Principal Taxpayers | H - 8 |
| Analysis of Revenues for General Governmental Funds Types - Ten Year Summary | H - 10 |
| Analysis of Expenditures and Encumbrances for General Governmental Fund Types - Ten Year Summary | H - 12 |
| Analysis, By Fund, of Investment Income - Ten Year Summary | H - 14 |
| Ratio of Net General Obligation Debt to Assessed Value and Net Debt per Capita - General and Urban Service Districts - Ten Year Summary | H - 18 |
| Computation of Net General Obligation Debt and Legal Debt Margin | H - 19 |
| Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures - Ten Year Summary | H - 20 |
| Department of Water and Sewerage Services Revenue Bond Coverage - Water and Sewer Bonds - Ten Year Summary | H - 21 |
| Schedule of Insurance | H - 22 |
| Summary of Salaries and Surety Bonds of Principal Officials | H - 23 |
| Demographic Statistics | H - 24 |
| Construction and Bank Deposits - Ten Year Summary | H - 26 |
| Miscellaneous Statistics | H - 28 |