2005-2006
Comprehensive Annual Financial Report
for the fiscal year ended June 30, 2006

Table of Contents


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INTRODUCTORY SECTION
 
Cover
– page #
  Table of contents – i
  Organizational chart – iv
  City officials – v
  Certificate of achievement for excellence in financial reporting – vi
  Letter of transmittal – vii

 

 

 

 

 

FINANCIAL SECTION
 
INDEPENDENT AUDITOR'S REPORT ON BASIC FINANCIAL STATEMENTS
– 1
  MANAGEMENT'S DISCUSSION AND ANALYSIS – 3
  BASIC FINANCIAL STATEMENTS: – 13 - 83

 

 

 

INDEX OF FINANCIAL & STATISTICAL SECTIONS
Entity-wide Financial Statements | Fund Financial Statements
Proprietary Funds | Fiduciary Fund | Notes to Financial Statements
Non-major Governmental Funds | Non-Major Enterprise Funds
Internal Service Funds | Fiduciary Supplement | Statistical Section


 
  1. Entity-wide financial statements: – page 13
    1. Statement of net assets – 14
    2. Statement of activities – 15
       
  2. Fund financial statements: – 17 
    1. Government funds: – 17
      1. Balance sheet 18
      2. Reconciliation of the government funds balance sheet with the statement of net assets 19
      3. Statement of revenues, expenditures and changes in fund balance 20
      4. Reconciliation of the net change in fund balances total Governmental funds with the statement of activities 21
      5. Statement of revenues, expenditures, and changes in fund balances - budget and actual – 22
         
  3. Proprietary funds: – 23
    1. Statement of net assets – 24
    2. Statement of revenues, expenses and changes in net assets – 25
    3. Statement of cash flows – 26
       
  4. Fiduciary fund: – 27
    1. Statement of fiduciary net assets – 28

Notes to the basic financial statements – 29

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REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED)

COMBINING AND INDIVIDUAL FUND STATEMENTS

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STATISTICAL SECTION

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Rev. 01/23/2008 L. Huelga  www.monterey.org/finance/cafr06/index.html