Office of Portsmouth City Finance
2004 CAFR
Is Required (Click Here to Install Windows Version)
Navigation
INTRODUCTORY SECTION
Principal Officials
Organizational Chart
Certificate of Achievement for Excellence in Financial Reporting
Letter of Transmittal
FINANCIAL SECTION
Independent Auditors’ Report
Management’s Discussion and Analysis – Required Supplementary Information
Basic Financial Statements
Government-wide Financial Statements
Statement of Net Assets
Statement of Activity
Fund Financial Statements
Governmental Fund Financial Statements
Balance Sheet
Statement of Revenues, Expenditures and Changes in Fund Balances
Proprietary Fund Financial Statements
Statement of Net Assets
Statement of Revenues, Expenses and Changes in Fund Net Assets
Statement of Cash Flows
Fiduciary Fund Financial Statements
Statement Fiduciary Net Assets
Statement of Changes in Fiduciary Net Assets
Component Unit Financial Statements
Statement of Net Assets
Statement of Activities
Notes to Basic Financial Statements
Required Supplementary Information Other than Management's Discussion and Analysis
Budgetary Comparison Schedules
General Fund – Revenues and Other Financing Sources
General Fund – Expenditures and Other Financing Uses
Note to Required Supplementary Information
Schedule of Funding Progress for Defined Benefit Pension Plans
Schedule of Employer Contributions for Defined Benefit Pension Plans
Supplementary Information
Combining Statements
Nonmajor Governmental Funds
Combining Balance Sheet
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Statement of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual
Internal Service Funds
Combining Statement of Net Assets
Combining Statement of Revenues, Expenses and Changes in Fund Net Assets
Combining Statement of Cash Flows
Fiduciary Funds
Pension Trust Funds - Combining Statement of Fiduciary Net Assets
Pension Trust Funds - Combining Statement of Changes in Fiduciary Net Assets
Agency Fund - Statement of Changes in Assets and Liabilities
STATISTICAL SECTION
General Governmental Revenues and Other Financing Sources - By Source
General Governmental Expenditures and Other Financing Uses - By Function
Tax Revenues By Source
Property Tax Levies and Collections
Assessed and Estimated Actual Value of Taxable Property
Real Estate and Personal Property Tax Levies and Collections to Date by Tax Year
Property Tax Rates
Principal Taxpayers
Property Value, Construction and Bank Deposits
Yearly Maturity of Long-Term Debt
Computation of Legal Debt Margin
Ratio of Net General Debt to Assessed Value and Net General Debt per Capita
Ratio of Annual Debt Service for General Debt to Total General Expenditures
Schedule of Bond Coverage
Demographic Statistics
Miscellaneous Statistical Data
COMPLIANCE SECTION
Independent Auditors’ Report on Compliance and on Internal Control Over Financial Reporting
Independent Auditors’ Report on Compliance With Requirements Applicable to Each Major Program and Internal Control Over Compliance
Independent Auditors’ Report on Compliance With Commonwealth of Virginia Laws, Regulations, Contracts and Grants
Schedule of Expenditures of Federal Awards
Notes to Schedule of Expenditures of Federal Awards
Schedule of Findings and Questioned Costs
City of Portsmouth, Virginia - All rights reserved.
last updated February, 2005