2008 Comprehensive Annual Financial Report (CAFR)

Title Page
Table of Contents
Letter of Transmittal
GFOA Certificate of Achievement for Excellence in Financial Reporting
Directory of City Officials
Table of Organization
Table of Contents
Letter of Transmittal
GFOA Certificate of Achievement for Excellence in Financial Reporting
Directory of City Officials
Table of Organization
FINANCIAL SECTION
Basic Financial Statements:
Statement of Net Assets
Statement of Activities
Statement of Activities
Fund Financial Statements:
Governmental Funds:
Balance Sheet
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets
Statement of Revenues, Expenditures and Changes in Fund Balances
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities
Statement of Net Assets
Statement of Revenues, Expenses and Changes in Fund Net Assets
Statement of Cash Flows
Statement of Fiduciary Assets and Liabilities - Agency Funds
Required Supplementary Information (unaudited)
General Fund
Housing Authority Special Revenue Fund
Special Gas Tax Special Revenue Fund
Housing Authority Special Revenue Fund
Special Gas Tax Special Revenue Fund
Budgetary Information
Defined Benefit Pension Funding Schedule
Postemployment Benefits Obligation Funding Schedule
Supplementary Schedules (unaudited):
Combining Balance Sheet
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Combining Balance Sheet
For Special Revenue Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
For Special Revenue Funds
Budgetary Comparison Schedules for certain Special Revenue Funds:
Sewer Connection Fee
Civic Center & Maintenance
Inmate Welfare
Air Quality Improvement
Combining Balance Sheet
For Capital Projects Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
For Capital Projects Funds
Combining Statements of Net Assets
Combining Statement of Revenues, Expenses and Changes in Fund Net Assets
Combining Statement of Cash Flows
Combining Statements of Net Assets
Combining Statement of Revenues, Expenses and Changes in Fund Net Assets
Combining Statement of Cash Flows
Combining Statement of Fiduciary Assets and Liabilities
Combining Statement of Changes with Fiduciary Assets and Liabilities
Statistical Section Table of Contents
Net Assets by Component - Last Seven Fiscal Years
Changes in Net Assets - Last Seven Fiscal Years
Fund Balances of Governmental Funds - Last Seven Fiscal Years
Changes in Fund Balances of Governmental Funds -
Last Ten Fiscal Years
Assessed Value and Estimated Actual Value of Taxable Property -
Last Five Fiscal Years
Direct and Overlapping Property Tax Rates - Last Five Fiscal Years
Property Tax Levies and Collections - Last Ten Fiscal Years
Taxable Sales by Category - Last Four Fiscal Years
Principal Property Tax and Sales Tax Remitters - Fiscal Year 2008
Water Sold by Type of Customers - Last Six Fiscal Years
Water Rates - Last Six Fiscal Years
Principal Water Customers - Fiscal Year 2008
Ratios of Outstanding Debt by Type - Last Five Fiscal Years
Legal Debt Margin Information - Last Ten Fiscal Years
Direct and Overlapping Debt - Fiscal Year 2008
Pledged - Revenue Coverage - Last Six Fiscal Years
Demographic and Economic Statistics - Last Five Calendar Years
Principal Employers Fiscal Year 2008
Full-time and Part-time City Employees by Function -
Last Nine Fiscal Years
Operating Indicators by Function - Last Three Fiscal Years
Capital Assets Statistics by Function - Last Three Fiscal Years