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City of
City Manager's Office |
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FISCAL YEAR ENDING
Below are links to individual pages or sections of the Comprehensive Annual Financial Report (CAFR) for 2005. Click here if you prefer to view the full version in PDF format (1.2 Mb).
INTRODUCTORY SECTION
Certificate of Achievement for Excellence in Financial Reporting
Listing of City Council and Administrative Staff
FINANCIAL SECTION
Managements Discussion and Analysis
Basic Financial Statements
Government-Wide Financial Statements:
Fund Financial Statements
Balance Sheet Governmental Funds
Reconciliation of Governmental Funds Balance Sheet to Statement of Net Assets
Statement of Revenues, Expenditures and Changes In Fund Balances Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures and Changes In Fund Balances of Governmental Funds to the Statement of Activities
Statement of Net Assets Proprietary Funds
Statement of Revenues, Expenses, and Changes in Fund Net Assets Proprietary Funds
Statement of Cash Flows Proprietary Funds
Statement of Fiduciary Net Assets Fiduciary Funds
Statement of Changes in Fiduciary Net Assets Fiduciary Funds
Other Required Supplementary Information
Budgetary Comparison Schedule General Fund
Budgetary Comparison Schedule Major Street Fund
Notes to Required Supplementary Information - Stewardship, Compliance and Accountability
Retirement Systems Schedule of Funding Progress - Police and Fire Retirement System
Retirement Systems Schedule of Employer Contributions - Police and Fire Retirement System
Other Supplementary Information
Nonmajor Governmental Fund Descriptions
Combining Balance Sheet Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds
Budgetary Comparison Schedule Local Street Fund
Budgetary Comparison Schedule Storm Water Management Fund
Budgetary Comparison Schedule Transportation Fund
Budgetary Comparison Schedule Grace A Dow Library Fund
Budgetary Comparison Schedule Downtown Development Authority Fund
Budgetary Comparison Schedule Community Development Block Grant
Budgetary Comparison Schedule Cable Communications Fund
Budgetary Comparison Schedule Special Activities Fund
Budgetary Comparison Schedule Midland Housing Fund
Budgetary Comparison Schedule Debt Service Fund
Nonmajor Proprietary Fund Descriptions
Combining Statement of Net Assets Nonmajor Proprietary Funds
Combining Statement of Revenues, Expenses, and Changes in Net Assets Nonmajor Proprietary Funds
Combining Statement of Cash Flows Nonmajor Proprietary Funds
Statement of Plan Net Assets Pension and Other Employee Benefit Trust Funds
Statement of Changes in Plan Net Assets Pension and Other Employee Benefit Trust Funds
Combining Statement of Changes in Assets and Liabilities Agency Funds
Internal Service Fund Descriptions
Combining Statement of Net Assets Internal Service Funds
Combining Statement of Revenues, Expenses, and Changes in Net Assets Internal Service Funds
Combining Statement of Cash Flows Internal Service Funds
STATISTICAL SECTION
General Governmental Revenues and Expenditures by Source
General Governmental Revenues and Expenditures by Function
Property Tax Levies and Collections
Property Tax Rates - Direct and Overlapping Governments
Gross Property Tax Levies - Direct and Overlapping Governments
Listing of Ten Largest Taxpayers
Special Assessment Collections
Statement of Legal Debt Margin
Direct, Indirect and Overlapping Debt
Property Value, Construction and Bank Deposits
Ratio of Annual Debt Service Requirements for General Bonded Debt to General Expenditures
Schedule of Revenue Bond Coverage - Water Supply System
Ratio of Net Bonded Debt to State Equalized Value and Per Capita
SINGLE AUDIT SECTION
Report Letter on Internal Control Over Financial Reporting and on Compliance and Other Matters
Schedule of Expenditures of Federal Awards
Notes to Schedule of Expenditures of Federal Awards
Schedule of Findings and Questioned Costs
Additional Information - Transportation Fund (Dial-A-Ride) Schedules
Schedule of Operating Revenues
Schedule of Operating Expenses
Schedule of Non-Operating Revenues
Schedule of Computation - Net Eligible Cost of General Operations