COMPREHENSIVE ANNUAL FINANCIAL REPORT 2006

CITY OF CALABASAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2006

 

INTRODUCTORY SECTION
    Letter of Transmittal
    CSMFO Certificate of Award for Outstanding Financial Reporting
    GFOA Certificate of Achievement for Excellence in Financial Reporting
    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 Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities
            Statement of Revenues, Expenditures, and Changes in Fund Balance – 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 Net Assets – Proprietary Fund
            Statement of Cash Flows – Proprietary Funds
            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 – Non Major Governmental Funds
        Schedule of Revenues, Expenditures, and Changes in Fund Balance – 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 Control 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
        Change 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 Direct and Overlapping Governmental 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

 

 

City of Calabasas © 2017