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INTRODUCTORY SECTION |
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LETTER OF TRANSMITTAL |
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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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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 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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Capital Improvement Projects |
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Civic Center Capital Project |
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Notes to Basic Financial Statements |
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REQUIRED SUPPLEMENTAL INFORMATION |
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Schedule of Revenues, Expenditures, and Changes in Fund Balance –
Budget and Actual |
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General Fund |
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Landscape District Maintenance |
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Developer Impact Fees |
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Storm Damage |
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Grants |
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NONMAJOR GOVERNMENTAL FUNDS |
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Definitions |
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Combining Balance Sheet |
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Nonmajor Governmental Funds |
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Combining Statement of Revenues, Expenditures, and Changes in Fund
Balances |
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Nonmajor Governmental Funds |
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Schedule of Revenues, Expenditures, and Changes in Fund Balance –
Budget and Actual |
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Proposition A Special Revenue Fund |
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Highway Users Tax Special Revenue Fund |
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Proposition C Special Revenue Fund |
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South Coast Air Quality Management Special Revenue Fund |
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Community Development Block Grant Special Revenue Fund |
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Park and Recreation Improvement Special Revenue Fund |
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AB 939 Special Revenue Fund |
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B&T Lost Hills District Special Revenue Fund |
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Used Oil Grant Special Revenue Fund |
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TDA Special Revenue Fund |
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Affordable Housing Special Revenue Fund |
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COPS – AB 3229 Special Revenue Fund |
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Library District Special Revenue Fund |
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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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Tax Revenue by Source, 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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Taxable Sales by Category |
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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 |
