Note 1: Summary of significant accounting policies

Note 2: Cash deficits

Note 3: Cash and investments

Note 4: Property taxes

Note 5: Due from other governments

Note 6: Regulatory asset

Note 7: Changes in general fixed assets

Note 8: Claims, judgements and risk management

Note 9: Debt

Note 10: Retirement plans

Note 11: Deficit fund balance or retained earnings of individual funds

Note 12: Excess of expenditures over appropriations of individual funds

Note 13: Interfund transactions

Note 14: Segment information - enterprise funds

Note 15: Construction and other significant commitments

Note 16: Beginning fund balance/equity, as restated

Note 17: Reclassification of grant activity

Note 18: Subsequent events

 

Combining and Individual Fund
Financial Statements and Schedules:
 

General Fund:

• Statement of Revenues, Expenditures
  and Changes in Fund Balance - Budget
  and Actual Exhibit B - 1

Special Revenue Funds:

• Combining Balance Sheet Exhibit C - 1
• Combining Statement of Revenues, Expenditures
  and Changes in Fund Balance Exhibit C - 2
• Transportation Fund:
  Statement of Revenues, Expenditures
  and Changes in Fund Balance - Budget
  and Actual Exhibit C - 3
• Health and Animal Control Fund:
  Statement of Revenues, Expenditures
  and Changes in Fund Balance - Budget
  and Actual Exhibit C - 4
• Flood Control District Fund:
  Statement of Revenues, Expenditures
  and Changes in Fund Balance - Budget
  and Actual Exhibit C - 5
• Employment and Training Fund:
  Statement of Revenues, Expenditures
  and Changes in Fund Balance - Budget
  and Actual Exhibit C - 6
• Other Special Revenue Funds:
  Statement of Revenues, Expenditures
  and Changes in Fund Balance - Budget
  and Actual Exhibit C - 7
• Stadium District Fund:
  Statement of Revenues, Expenditures
  and Changes in Fund Balance - Budget
  and Actual Exhibit C - 8
• Other Special Revenue Grants Fund:
  Statement of Revenues, Expenditures
  and Changes in Fund Balance - Budget
  and Actual Exhibit C - 9
• Environmental Quality Fund:
  Statement of Revenues, Expenditures
  and Changes in Fund Balance - Budget
  and Actual Exhibit C -10
• Municipal Property Corporation Fund:
  Statement of Revenues, Expenditures
  and Changes in Fund Balance - Budget
  and Actual Exhibit C -11
  

Enterprise Funds:

• Combining Balance Sheet Exhibit D - 1
• Combining Statement of Revenues,
  Expenses and Changes in Fund Equity Exhibit D - 2
• Combining Statement of Cash Flows
  Exhibit D - 3, Exhibit D - 3.1, Exhibit D - 3.2

Internal Service Funds:

• Combining Balance Sheet Exhibit E - 1
• Combining Statement of Revenues,
  Expenses and Changes in Fund
  Equity Exhibit E - 2
• Combining Statement of Cash Flows
  Exhibit E - 3, Exhibit E - 3.1

Trust and Agency Funds:

• Combining Balance Sheet - Trust & Agency Funds Exhibit F - 1
• Combining Statement of Net Assets -Investment Trust
  Funds Exhibit F - 2
• Combining Balance Sheet - Agency Funds Exhibit F - 3
• Combining Statement of Changes in Assets
  and Liabilities - Agency Funds Exhibit F - 4
  

General Fixed Assets Account Group:

• Comparative Schedules of General Fixed
  Assets by Source Exhibit G - 1
• Schedule of General Fixed Assets
  by Function and Activity Exhibit G - 2
• Schedule of Changes in General Fixed
  Assets By Function and Activity Exhibit G - 3