COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) 2012

FY 2011-2012 - Full Report

CITY OF CALABASAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 2012

 

INTRODUCTORY SECTION
 
  LETTER OF TRANSMITTAL
  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 Net Assets – Proprietary Fund
      Statement of Revenues, Expenses, and Changes in Net Assets – Proprietary Fund
      Statement of Cash Flows – Proprietary Funds
      Statement of Fiduciary Assets and Liabilities
    Notes to Basic Financial Statements
 
  REQUIRED SUPPLEMENTAL INFORMATION
    Postemployment Benefit Plans Other than Pensions Trend Information
    Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual
      General Fund
      Landscape District Maintenance Special Revenue Fund
      Affordable Housing Special Revenue Fund
      B&T Lost Hills District Special Revenue Fund
      Grants Special Revenue 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
      Storm Damage Special Revenue Fund
      Used Oil Grant Special Revenue Fund
      TDA Special Revenue Fund
      Developer Impact Fees Special Revenue Fund
      COPS – AB 3229 Special Revenue Fund
      Measure R Special Revenue Fund
      Library District Special Revenue Fund
      Oak Tree Mitigation Special Revenue Fund
      Civic Center Capital Projects Fund
      Capital Improvement Capital Projects Fund
      Library Capital Replacement Capital Projects Fund
      Debt Service Fund
 
  AGENCY FUNDS
    Definitions
    Combining Statement of Assets and Liabilities – Agency Funds
    Combining Statement of Changes in Fiduciary Assets and Liabilities – Agency Funds
 
STATISTICAL SECTION
 
  FINANCIAL TRENDS
    Net Assets by Component
    Changes in Net Assets
    Fund Balances of Governmental Funds
    Change in Fund Balances – Governmental Funds
    Tax Revenue by Source, Governmental Funds
 
  REVENUE CAPACITY
    Assessed Values and Estimated Actual Value of Taxable Property
    Property Tax Rates – All Overlapping Governments
    Principal Property Taxpayers
    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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