Comprehensive Annual Financial Report Fiscal Year Ended June 30, 2008

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• 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 Activities
    • 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
    • Schedule of Funding Progress and Schedule of Contributions for Defined Other Post Employment Benefit 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
      • Nonmajor Proprietary Funds
        • Combining Statement of Net Assets
        • Combining Statement of Revenues, Expenses and Changes in Fund Net Assets
        • Combining Statement of Cash Flows
      • 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
  • Net Assets by Component
  • Change in Net Assets
  • Fund Balances, Governmental Funds
  • Changes in Fund Balances, Governmental Funds
  • Assessed Value and Estimated Actual Value of Taxable Property
  • Property Tax Rates
  • Principal Property Tax Payers
  • Property Tax Levies and Collections
  • Ratios of Outstanding Debt by Type
  • Ratios of General Bonded Debt Outstanding
  • Legal Debt Margin Information
  • Pledged-Revenue Coverage
  • Demographic and Economic Statistics
  • Principal Employers
  • Full-time Equivalent City Government Employees by Function/Program
  • Operating Indicators by Function/Program
  • Capital Asset Statistics by Function/Program
     
• COMPLIANCE SECTION
  • Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards
  • Independent Auditors’ Report on Compliance With Requirements Applicable to Each Major Program and Internal Control Over Compliance in Accordance with OMB Circular A-133
  • 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
  • Summary Schedule of Prior Year Findings