Comprehensive Annual Financial Report
1999

INTRODUCTORY SECTION

Mayor's Letter
Letter of Transmittal
Certificate of Achievement for Excellence in Financial Reporting
Form of Government
Organization Chart of the Metropolitan Government
Elected Officials
Organization Chart of the Department of Finance

FINANCIAL SECTION

General Purpose Financial Statements

Independent Auditor's Report
Combined Balance Sheet - All Fund Types, Account Groups and Discretely
Presented Component Units
Combined Statement of Revenues, Expenditures and Changes in Fund Balances - All Governmental Fund Types, Expendable Trust Funds and Discretely Presented Governmental TypeComponent Units
Combined Statement of Revenues, Expenditures, Encumbrances and Changes in
Fund Balances - Budget and Actual - General Fund, General Purpose School
Fund and Debt Service Funds (NON-GAAP for General Purpose School Fund)
Combined Statement of Revenues, Expenses and Changes in Retained Earnings/Fund Balance  Proprietary and Fiduciary Fund Types and Discretely Presented Proprietary Type Component Units
Combined Statement of Changes in Plan Net Assets - Fiduciary Fund Types -
Pension Funds
Combined Statement of Cash Flows - Proprietary and Fiduciary Fund Types and
Discretely Presented Proprietary Type Component Units
Notes to the Financial Statements
Required Supplementary Information - Year 2000 Issues

Financial Statements of Individual Funds General Fund:

Balance Sheet
Statement of Revenues, Expenditures and Changes in Fund Balance
Schedule of Revenues, Expenditures and Changes in Fund Balance -
Budget and Actual

Special Revenue Funds:

Combining Balance Sheet
CombiningStatement of Revenues, Expenditures and Changes in Fund Balances
Description of Special Revenue Funds

Debt Service Funds:

Combining Balance Sheet
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual
Description of Debt Service Funds

Capital Projects Funds:

Combining Balance Sheet
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Description of Capital Projects Funds with Assets in Excess of $1,000,000

Enterprise Funds:

Combining Balance Sheet
Combining Statement of Revenues, Expenses and Changes in Retained Earnings
Combining Statement of Cash Flows
Description of Enterprise Funds

Internal Service Funds:

Combining Balance Sheet
Combining Statement of Revenues, Expenses and Changes in Retained Earnings
Combining Statement of Cash Flows
Description of Internal Service Funds

Fiduciary Funds:

Combining Balance Sheet
Combining Statement of Revenues, Expenditures and Changes in Fund
Balances - Expendable Trust Funds
Combining Statement of Revenues, Expenses and Changes in Fund Balance -
Nonexpendable Trust Funds
Combining Statement of Changes in Plan Net Assets - Pension Funds
Combining Statement of Cash Flows - Nonexpendable Trust Funds
Combining Statement of Plan Net Assets - Pension Funds
Combining Statement of Changes in Assets and Liabilities - Agency Funds
Description of Fiduciary Funds

General Fixed Assets Account Group:

Schedule of General Fixed Assets
Schedule of General Fixed Assets - By Function and Activity
Schedule of Changes in General Fixed Assets

General Long-term Debt Account Group:

Combining Statement of Changes in General Long-term Debt
Account Group

Component Units:

Combining Balance Sheet - Governmental Types
Combining Balance Sheet - Proprietary Types
Combining Statement of Revenues, Expenditures and Changes in Fund
Balances - Governmental Types
Combining Statement of Revenues, Expenses and Changes in Retained
Earnings - Proprietary Types
Combining Statement of Cash Flows - Proprietary Types
Description of Component Units

Supplemental Schedules:

Schedule of Combining Balance Sheets - General Fund
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances -
General Fund
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual - General Fund
Detailed Schedule of Expenditures - Budget and Actual -
General Fund - General Services District
Detailed Schedule of Other Financing Sources (Uses) - Budget and Actual -
General Fund - General Services District
Detailed Schedule of Expenditures and Other Financing Sources (Uses) -
Budget and Actual - General Fund - Urban Services District
Schedule of Delinquent Property Taxes Receivable - By Fund
Schedule of Delinquent Property Taxes Receivable - By Type
Schedule of Changes in Property Taxes Receivable - General and Urban Services
Districts
Schedule of Bonds and Notes Payable
Future Principal and Interest Requirements of Bonds Payable
Schedule of Operating Transfers - All Funds and Component Units
Budgetary Schedule of Estimated Revenues and Fund Balances to Support
Appropriations - 1999-2000 Fiscal Year
Budgetary Schedule of Appropriations by Function and/or Funds - 1999-2000
Fiscal Year
Budgetary Schedule of Requirements of the Debt Service Funds by Function -
Debt Service Funds - General Services District - 1999-2000 Fiscal Year
Budgetary Schedule of Requirements of the Debt Service Funds by Function -
Debt Service Funds - Urban Services District - 1999-2000 Fiscal Year
Budgetary Schedule of Appropriations - School Funds - General Services District -1999-2000 Fiscal Year
Combined Schedule of Assets and Liabilities - Constitutional Officers
Combined Schedule of Cash Receipts, Disbursements and Balances -
Constitutional Officers
Combined Schedule of Changes in Fee and Commission Accounts -
Constitutional Officers

STATISTICAL SECTION

Analysis of Original (Including Supplemental) Assessment of All Taxable Property Ten Year Summary
Analysis of the Composition of Rates of Tax Levy - Ten Year Summary
Principal Taxpayers
Analysis of Revenues for Governmental Funds Types - Ten Year Summary
Analysis of Expenditures and Encumbrances for Governmental Fund Types - Ten
Year Summary (NON-GAAP)
Analysis, By Fund, of Income From Investments - Ten Year Summary
Ratio of Net General Obligation Debt to Assessed Value and Net Debt per Capita
Ten Year Summary
Computation of Net General Obligation Debt and Legal Debt Margin
Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total
General Expenditures - Ten Year Summary
Revenue Bond Coverage - Ten Year Summary
Schedule of Insurance
Summary of Salaries and Surety Bonds of Principal Officials
Demographic Statistics
Construction and Bank Deposits - Ten Year Summary
Miscellaneous Statistics