COMPREHENSIVE ANNUAL FINANCIAL REPORT 2005

CITY OF CALABASAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2005

 

INTRODUCTORY SECTION
 
Letter of Transmittal
Mission and Value Statements
City Organization Chart
    Commissions
City Officials
City Management
Map of the City
 
FINANCIAL SECTION
 
Highlights
 
Independent Auditor’s Report
 
Management’s Discussion and Analysis
 
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 Special Revenue Fund
      Landscape Maintenance District Special Revenue Fund
      Grants Special Revenue 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 Basic Financial Statements
 
Supplemental Information
  Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual
    Capital Improvement Capital Projects Fund
    Civic Center Capital Projects Fund
 
Nonmajor Governmental Funds
  Definitions
  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
    Special Revenue Funds
      Proposition A
      Highway Users Tax
      Proposition C
      South Coast Air Quality Management
      Community Development Block Grant
      Park and Recreation Improvement
      AB 939
      B & T Lost Hills District
      Used Oil Grant
      TDA
      Affordable Housing
      Storm Damage
      COPS - AB 3229
      Library District
      Debt Service Fund
 
Agency Funds
  Definitions
  Combining Statement of Assets and Liabilities
  Combining Statement of Changes in Assets and Liabilities
 
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
  Financial Trends
    Net Assets by Component
    Changes in Net Assets
    Fund Balances - Governmental Funds
    Changes in Fund Balances - Governmental Funds
   
  Revenue Capacity
    Assessed Values of Taxable Property
    Property Tax Rates - All Overlapping Governments
    Principal Property Tax Payers
    Secured Property Tax Levies and Collections
   
  Debt Capacity
    Ratios of Outstanding Debt by Type
    Estimated Directed and Overlapping Government Activities Debt
    Legal Debt Margin Information
   
  Demographic and Economic Information
    Demographic and Economic Statistics
    Principal Employers
   
  Operating Information
    Full-Time Equivalent City Government Employees by Function / Department
    Operating Indicators by Function / Program
    Capital Asset Statistics by Function / Program
 

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