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CAFR

Comprehensive Annual Financial Report (CAFR)

2011 CAFR in a single file

• 2011 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.
  

2011 CAFR by Section

Introductory Section : The introductory section consists of pages 1 - 11, 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
    
  • Governmental Funds – Balance Sheet 32
    
  • Reconciliation of the Governmental Funds Balance Sheet Total Fund Balances to the
  • Statement of Net Assets 33
    
  • Governmental Funds – Statement of Revenues, Expenditures and Changes in Fund Balances 34
    
  • Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 35
    
  • Proprietary Funds – Statement of Net Assets 36
    
  • Proprietary Funds – Statement of Revenues, Expenses and Changes in Fund Net Assets 37
    
  • Proprietary Funds – Statement of Cash Flows 38
    
  • Fiduciary Funds – Statement of Fiduciary Net Assets 39
    
  • Fiduciary Funds – Statement of Changes in Fiduciary Net Assets 40
    
  • Notes to Basic Financial Statements 41
    
• Required Supplementary Information: (PDF)
  • General Fund – Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual 79
    
  • Other Postemployment Benefit Plan Schedule of Funding Progress and Employer Contributions 83
    
  • Other Postemployment Benefit Plan Actuarial Methods and Assumptions 84
    
  • Notes to Required Supplementary Information 85
• Combining Statements: (PDF)
  • Nonmajor Funds 88
  • Fiduciary Funds 98
    

Statistical Section - The Complete Statistical Section consists of pages 101-127, which includes:

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• Statistical Section
  • Net Assets by Component 102
    
  • Changes in Net Assets 103
    
  • Fund Balances, Governmental Funds 104
  • Changes in Fund Balances, Governmental Funds  105
    
  • General Fund Revenues by Source 106
    
  • General Fund Expenditures by Function 107
    
  • General Fund Tax Revenue by Source 108
    
  • General Fund Balance Compared to Annual Expenditures  109
    
  • Real Estate Tax Levies and Collections 110
    
  • Assessed and Estimated Equal Value of Taxable Property 111
    
  • Assessed Value of Taxable Property by Classification 112
    
  • Property Tax Rates  113
  • Principal Taxpayers 114
    
  • Ratios of Outstanding Debt and General Bonded Debt  115
    
  • Computation of Legal Debt Margin  116
    
  • Computation of Overlapping Debt 117
    
  • Ratio of Annual Debt Service for General Bonded Debt to Total General Fund Expenditures 118
  • Demographic Statistics 119
    
  • Population Changes 120
    
  • School Enrollment Statistics 121
    
  • Median Age, Median Family Income, and Per Capita Income 122
    
  • Unemployment Rates 123
    
  • Building Permits and Construction Activity 124
    
  • Principal Employers 125
    
  • Number of Employees per Function of Government 126
    
  • Capital Assets Statistics by Function/Program 127