Comprehensive Annual Financial Report
2001

Table of Contents
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INTRODUCTORY SECTION

• 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

• Combined Balance Sheet - All Funds, Account Groups and Discretely Presented Component Units
  
• Combined Statement of Revenues, Expenditures and Changes in Fund Balances - All Governmental Funds, Expendable Trust Funds and Discretely Presented Governmental Type Component 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 Fund Types, Nonexpendable Trust Funds and Discretely Presented Proprietary Type Component Units
  
• Combined Statement of Changes in Plan Net Assets - Fiduciary Funds - Pension Trust Funds
  
• Combined Statement of Cash Flows - Proprietary Fund Types, Nonexpendable Trust Funds and Discretely Presented Proprietary Type Component Units
  
• Notes to the Financial Statements Part 1

 -Notes - Part 1- Continuation (a)
 -Notes - Part 1- Continuation (b)
 -Notes - Part 1- Continuation (c)
 -Notes - Part 1- Continuation (d)


• Notes to the Financial Statements Part 2

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
  
• Combining Statement 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, part 2
  
• 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 Balance Sheet - Proprietary Types Part 2
  
• 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 Bonds and Notes Payable
  
• Future Principal and Interest Requirements of Bonds Payable, part 2, part 3
  
• Schedule of Operating Transfers - All Funds and Component Units
  
• Budgetary Schedule of Estimated Revenues and Fund Balances to Support Appropriations - 2001-2002 Fiscal Year, Part 2
  
• Budgetary Schedule of Appropriations by Function and/or Funds - 2001-2002 Fiscal Year
  
• Budgetary Schedule of Requirements of the Debt Service Funds by Function - Debt Service Funds - General Services District - 2001-2002 Fiscal Year
  
• Budgetary Schedule of Requirements of the Debt Service Funds by Function - Debt Service Funds - Urban Services District - 2001-2002 Fiscal Year
  
• Budgetary Schedule of Appropriations - School Funds - General Services District - 2001-2002 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
  
• Analysis of Tax Levies & Collections
  
• 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 Capital Ten Year Summary, part 2, part 3
  
• 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, part 2, part 3, part 4
  
• Construction and Bank Deposits - Ten Year Summary
  
• Miscellaneous Statistics Continuation, part 2