COMPREHENSIVE ANNUAL FINANCIAL REPORT 2004

CAFR 2004 (.pdf 13Mb)

 

CITY OF CALABASAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2004

INTRODUCTORY SECTION
 
Letter of Transmittal
Principal Officials
Directory of Officials and Organization Chart
Map of the City
 
FINANCIAL SECTION
 
A. Independent Auditor’s Report
 
B. Management’s Discussion and Analysis
 
C. Basic Financial Statements:
 
  Government-wide Financial Statements:
    Statement of Net Assets
    Statement of Activities
  Fund Financial Statements:
    Balance Sheet – Governmental Funds
    Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets
    Statement of Revenues, Expenditures, and Changes in Fund Balances –Governmental Funds
    Reconciliation of the Statements of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities
    Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual
      General Fund
      Developer Impact Fees Fund
      Landscape Maintenance District Fund
      Grants Fund
    Statement of Net Assets – Proprietary Fund
    Statement of Revenues, Expenses, and Changes in Fund Net Assets – Proprietary Fund
    Statement of Cash Flows – Proprietary Fund
    Statement of Fiduciary Net Assets
    Notes to Financial Statements
 
D. Supplemental Information:
 
  Major Capital Projects Fund – Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual
 
E. Nonmajor Governmental Funds:
 
  Combining Balance Sheet – Nonmajor Governmental Funds
  Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Governmental Funds
  Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual:
    Proposition A Special Revenue Fund
    Highway Users Tax Special Revenue Fund
    Proposition C Special Revenue Fund
    South Coast Air Quality Management Special Revenue Fund
    Community Development Block Grant Special Revenue Fund
    Park and Recreation Improvement Special Revenue Fund
    AB 939 Special Revenue Fund
    B & T Lost Hills District Special Revenue Fund
    Use Oil Grant Special Revenue Fund
    TDA Special Revenue Fund
    Affordable Housing Special Revenue Fund
    Storm Damage Special Revenue Fund
    COPS AB 3229 Special Revenue Fund
    Library District Special Revenue Fund
    Debt Service Fund
 
F. Agency Funds:
 
  Description of Funds
  Combining Statement of Net Assets
  Combining Statement of Changes in Assets and Liabilities
 
G. Additional Reports:
 
  Independent Auditor’s Report on Internal Controls Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards
 
STATISTICAL SECTION
 
  General Governmental Tax Revenues by Source - Last Ten Fiscal Years
  General Governmental Expenditures by Function - Last Ten Fiscal Years
  General Governmental Revenues by Source - Last Ten Fiscal Years
  Property Tax Rates - All Overlapping Governments – (Per $100 of Assessed Value) - Last Ten Fiscal Years
  Secured Property Tax Levies and Collections - Last Ten Fiscal Years
  Computation of Legal Debt Margin
  Estimated Direct and Overlapping Bonded Debt
  Principal Taxpayers: Secured and Unsecured Property Tax
  Construction Permits and Bank Deposits
  Schedule of Insurance Coverage
  Demographic Statistics - Last Ten Fiscal Years
  Miscellaneous Statistics
 

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