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a2004 Comprehensive Annual Financial Report

2004 Comprehensive Annual Financial Report

 

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Intro Financial Statistical Single Audit

Introductory Section

Title Page
Table of Contents
Letter of Transmittal
Certificate of Achievement
City of Dothan Organization Chart
City Officials

Financial Section

Independent Auditor's Report

Management Discussion and Analysis

Basic Financial Statements

Government-Wide Financial Statements
   Statement of Net Assets
   Statement of Activities

Fund Financial Statements
   Governmental Fund Financial Statements
      Balance Sheet
      Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets
      Statement of Revenues, Expenditures, and Changes in Fund Balances
      Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and
         Changes in Fund Balances to the Statement of Activities

   Proprietary Fund Financial Statements
      Statement of Net Assets - Business-type Activities-Enterprise Funds
      Statement of Revenues, Expenses, and Changes in Fund Net Assets - Business-type
         Activities-Enterprise Funds
      Statement of Cash Flows - Business-type Activities-Enterprise Funds

   Fiduciary Fund Financial Statements
      Statement of Fiduciary Net Assets
      Statement of Charges in Fiduciary Net Assets

   Notes to Financial  Statements

Other Required Supplementary Information

Budget to Actual Comparison - Major Funds
   General Funds

Pension Schedules
   Schedule of Funding Progress

Combining Financial Statements

Nonmajor Government Funds
   Balance Sheet
   Statement of Revenues, Expenditures, and Changes in Fund Balance
   Budgetary Comparison Schedule - School Fund

Supplementary Information

Budgetary Comparison Schedule - Debt Service Fund
Budgetary Comparison Schedule - General Capital Improvement Fund
Schedule of Operations - Budget and Actual - Utility Fund
Summary of Debt Service Requirements to Maturity

Statements of Bonded Debt and Interest
   General Obligation Sewer Warrants - Series 1989
   General Obligation Refunding Warrants - Series 1995
   General Obligation Sewer Warrants - Series 1996B-SRF
   General Obligation Warrants - Series 1998
   General Obligation Warrants - Series 1999
   General Obligation Sewer Warrants - Series 2000-SRF
   General Obligation Sewer Warrants - Series 2001-SRF
   General Obligation Warrants - Series 2002
   General Obligation Refunding Warrants - Series 2002

Capital Assets Used in the Operation of Governmental Funds
   Schedule by Source
   Schedule by Function and Activity

Statistical Section

General Government Expenditures by Functions
General Revenues by Source
Property Tax Levies and Collections
Assessed and Estimated Actual Value of Taxable Property
Property Tax Rates - All Direct and Overlapping Governments
Special Assessment Collections
Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita
Analysis of Constitutional Debt Limit
Computation of Direct and Overlapping Debt
Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures
School Enrollment and Educational Attainment
Estimated Non-Agricultural Wage and Salary Employment, 2003
Population Trends, Labor Force Statistics and Income Statistics
Estimated Retail Sales by Category
Population Statistics
Property Value, Construction, and Bank Deposits
Principal Taxpayers
Miscellaneous Statistical Data
Schedule of Construction in Progress
Electric, Water & Sewage Revenues
Ten Largest Users of Electricity
Kilowatts Sold
Schedule of Insurance Coverages
Summary of Surety Bonds in Force

Single Audit Section

Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial
   Statements Performed in Accordance with Government Auditing Standards
Report on Compliance with Requirements Applicable to Each Major Program and Internal Control Over
   Compliance in Accordance with OMB Circular A-133
Schedule of Expenditures of Federal Awards
Notes to the Schedule of Expenditures of Federal Awards
Schedule of Findings and Questioned Costs

 

 

FINANCE MISSION STATEMENT:

To assist City personnel in the area of budgeted and actual financial reporting being mindful to ensure internal control and accountability of all City assets (cash, investments, equipment, etc.)


 
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