|
INTRODUCTORY SECTION |
 |
|
|
|
 |
|
|
GFOA Certificate of Achievement |
|
|
| |
City Officials * |
|
|
| |
Organization Chart * |
|
|
| |
Letter of Transmittal |
|
|
|
|
|
|
FINANCIAL SECTION |
|
|
|
| |
Auditor's Opinion * |
|
|
| |
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 |
|
|
| |
|
|
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 Revenues,
Expenditures, and Changes in Fund Balances - Budget and Actual - General
Fund |
|
|
| |
|
|
Statement of
Revenue, Expenditures, and Changes in Fund Balances - Budget and Actual -
ALS Special Revenue Fund |
|
|
| |
|
|
Statement of Net Assets -
Proprietary Funds |
|
|
| |
|
|
Statement of Revenues,
Expenses and Changes in Fund Net Assets - Proprietary Funds |
|
|
| |
|
|
Statement of Cash Flows -
Proprietary Funds |
|
|
| |
|
|
Statement of Fiduciary Net
Assets - Fiduciary Funds |
|
|
| |
|
|
Statement of Changes in
Fiduciary Net Assets - Fiduciary Funds |
|
|
| |
|
Notes to the Financial
Statements * |
|
|
| |
Required Supplementary Information: |
|
|
| |
|
Schedule of Funding Progress
- Firemen's Pension Fund |
|
|
| |
|
Schedule of Funding Progress
- LEOFF 1 Retiree Medical Benefits |
|
|
| |
Combining and Individual Fund
Statements and Schedules: |
|
|
| |
|
Non-Major Governmental Funds |
|
|
| |
|
Combining Balance Sheet -
Non-Major Governmental Funds |
|
|
| |
|
Combining Statement of
Revenues, Expenditures and Changes in Fund Balances - Non-Major Governmental
Funds |
|
|
| |
|
Schedules of Revenues, Expenditures,
and Changes in Fund Balances - Budget and Actual: |
|
|
| |
|
|
Recreation Activities Special
Revenue Fund |
|
|
| |
|
|
Arts Activity Special Revenue
Fund |
|
|
| |
|
|
Parks Maintenance and
Operation Special Revenue Fund |
|
|
| |
|
|
Community Events
Special Revenue Fund |
|
|
| |
|
|
Cable Access Special Revenue Fund |
|
|
| |
|
|
Operating Grants Special
Revenue Fund |
|
|
| |
|
|
Human Services
Grants Special Revenue Fund |
|
|
| |
|
|
Operating Reserve Special
Revenue Fund |
|
|
| |
|
|
Capital Equipment Special
Revenue Fund |
|
|
| |
|
|
Fire Equipment Special
Revenue Fund |
|
|
| |
|
|
Real Estate Excise Tax
Special Revenue Fund |
|
|
| |
|
|
Felony Seizure Special
Revenue Fund |
|
|
| |
|
|
Emergency Dispatch Special
Revenue Fund |
|
|
| |
|
|
Business License Surcharge
Special Revenue Fund |
|
|
| |
|
|
Tourism Special Revenue Fund |
|
|
| |
|
|
Solid Waste Recycling Special
Revenue Fund |
|
|
|
|
|
Regular Levy Debt Service Fund |
|
|
| |
|
|
Special Levy Debt Service
Fund |
|
|
| |
|
|
Capital Improvements Program Fund |
|
|
| |
|
|
Park Acquisition and Renovation Fund |
|
|
| |
|
|
G.O. Bonds Fund |
|
|
| |
|
Internal Service Funds: |
|
|
| |
|
Combining Statement of Net
Assets - Internal Service Funds |
|
|
| |
|
Combining Statement of
Revenues, Expenses, and Changes in Fund Net Assets - Internal Service Funds |
|
|
| |
|
Combining Statement of Cash
Flows - Internal Service Funds |
|
|
| |
|
Agency Funds: |
|
|
| |
|
Combining Statement of
Fiduciary Net Assets - Agency Funds |
|
|
| |
|
Combining Statement of
Changes in Assets and Liabilities - All Agency Funds |
|
|
| |
Capital Assets Used in the Operation
of Governmental Funds: |
|
|
| |
|
Comparative Schedules by
Source |
|
|
| |
|
Schedule by Function and
Activity |
|
|
| |
|
Schedule of Changes by
Function and Activity |
|
|
|
|
|
|
STATISTICAL SECTION |
|
|
|
| |
|
Overview |
|
|
| |
|
Schedule 1: Net Assets by Component |
|
|
| |
|
Schedule 2: Changes in Net Assets |
|
|
| |
|
Schedule 3: Fund Balances, Governmental Funds |
|
|
| |
|
Schedule 4: Changes in Fund Balances,
Governmental Funds |
|
|
| |
|
Schedule 5: Assessed Value and Actual Value of
Taxable Property |
|
|
| |
|
Schedule 6: Direct and Overlapping Property
Tax Rates |
|
|
| |
|
Schedule 7: Principal Property Taxpayers |
|
|
| |
|
Schedule 8: Property Tax Levies and
Collections |
|
|
| |
|
Schedule 9: Ratios of Outstanding Debt by Type |
|
|
| |
|
Schedule 10: Ratios of General Bonded Debt
Outstanding |
|
|
| |
|
Schedule 11: Direct and Overlapping
Governmental Activities Debt |
|
|
| |
|
Schedule 12: Legal Debt Margin Information |
|
|
| |
|
Schedule 13: Pledged-Revenue Coverage |
|
|
| |
|
Schedule 14: Demographic and Economic
Statistics |
|
|
| |
|
Schedule 15: Principal Employers |
|
|
| |
|
Schedule 16: Full-time Equivalent City
Government Employees by Function/Program |
|
|
| |
|
Schedule 17: Operating Indicators by
Function/Program |
|
|
| |
|
Schedule 18: Capital Asset Statistics by
Function/Program |
|
|
| |
|
|
|
|
