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INTRODUCTORY
SECTION |
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Letter of
Transmittal |
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CSMFO
Certificate of Award for Outstanding Financial Reporting |
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GFOA
Certificate of Achievement for Excellence in Financial
Reporting |
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Mission and
Value Statements |
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City
Organization Chart |
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Commissions |
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City
Officials |
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City
Management |
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Map of the
City |
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FINANCIAL
SECTION |
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Highlights |
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Independent
Auditor’s Report |
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Management’s Discussion and Analysis |
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Basic
Financial Statements |
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Government-wide Financial Statements |
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Statement
of Net Assets |
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Statement
of Activities |
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Fund
Financial Statements |
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Balance
Sheet – Governmental Funds |
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Reconciliation of the Balance Sheet of Governmental Funds to
the Statement of Net Assets |
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Statement
of Revenues, Expenditures, and Changes in Fund Balances –
Governmental Funds |
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Reconciliation of the Statement of Revenues, Expenditures,
and Changes in Fund Balances of Governmental Funds to the
Statement of Activities |
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Statement
of Revenues, Expenditures, and Changes in Fund Balance –
Budget and Actual |
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General
Fund |
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Developer
Impact Fees Special Revenue Fund |
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Landscape
Maintenance District Special Revenue Fund |
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Grants
Special Revenue Fund |
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Statement
of Net Assets – Proprietary Fund |
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Statement
of Revenues, Expenses, and Changes in Net Assets –
Proprietary Fund |
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Statement
of Cash Flows – Proprietary Funds |
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Statement
of Fiduciary Net Assets |
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Notes to
Basic Financial Statements |
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Supplemental Information |
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Schedule of
Revenues, Expenditures, and Changes in Fund Balance – Budget
and Actual |
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Capital
Improvement Capital Projects Fund |
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Civic
Center Capital Projects Fund |
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Nonmajor
Governmental Funds |
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Definitions |
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Combining
Balance Sheet – Nonmajor Governmental Funds |
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Combining
Statement of Revenues, Expenditures, and Changes in Fund
Balances – Non Major Governmental Funds |
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Schedule of
Revenues, Expenditures, and Changes in Fund Balance – Budget
and Actual |
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Special
Revenue Funds |
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Proposition
A |
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Highway
Users Tax |
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Proposition
C |
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South Coast
Air Quality Management |
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Community
Development Block Grant |
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Park and
Recreation Improvement |
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AB 939 |
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B&T Lost
Hills District |
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Used Oil
Grant |
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TDA |
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Affordable
Housing |
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Storm
Damage |
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COPS – AB
3229 |
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Library
District |
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Debt
Service Fund |
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Agency
Funds |
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Definitions |
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Combining
Statement of Assets and Liabilities |
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Combining
Statement of Changes in Assets and Liabilities |
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Additional
Reports |
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Independent
Auditor’s Report on Internal Control Over Financial
Reporting and on Compliance and Other Matters Based on an
Audit of Financial Statements Performed in Accordance with
Government Auditing Standards |
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STATISTICAL
SECTION |
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Financial
Trends |
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Net Assets
by Component |
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Changes in
Net Assets |
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Fund
Balances – Governmental Funds |
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Change in
Fund Balances – Governmental Funds |
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Revenue
Capacity |
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Assessed
Values of Taxable Property |
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Property
Tax Rates – All Overlapping Governments |
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Principal
Property Tax Payers |
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Secured
Property Tax Levies and Collections |
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Debt Capacity |
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Ratios of
Outstanding Debt by Type |
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Estimated
Direct and Overlapping Governmental Activities Debt |
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Legal Debt
Margin Information |
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Demographic
and Economic Information |
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Demographic
and Economic Statistics |
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Principal
Employers |
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Operating
Information |
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Full-Time
Equivalent City Government Employees by Function/Department |
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Operating
Indicators by Function / Program |
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Capital
Asset Statistics by Function / Program |
