COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) 2008

FY 2007-2008

CITY OF CALABASAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2008

TABLE OF CONTENTS
INTRODUCTORY SECTION
    Letter of Transmittal
    CFOA 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
            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 Net Assets - Proprietary Fund
            Statement of Revenues, Expenses, and Changes in Net Assets - Proprietary Fund
            Statement of Cash Flows - Proprietary Fund
            Statement of Fiduciary Net Assets
        Notes to Basic Financial Statements
    Required Supplemental Information
        Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual
            General Fund
            Landscape District Maintenance Special Revenue Fund
            Developer Impact Fees Special Revenue Fund
            Debt Service Fund
            Capital Improvement Projects Fund
            Civic Center Capital Project 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 Balance - 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
            Used 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
            Grants Special Revenue 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
        Tax Revenue by Source, 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
        Taxable Sales by Category
    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

 

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