Comprehensive Annual Finance Report
For the Fiscal Year Ended June 30, 2009
Finance
Table of Contents
Introductory Section
- Letter to Mayor and City Council
- Certificate of Achievement for Excellence in Financial Reporting
- Organizational Chart
- List of Principal Officers
Financial Section
- Independent Auditor’s Report
- 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 Balance – Governmental Funds
- Statement of Net Assets Proprietary Fund
- Statement of Revenues, Expenses and Changes in Fund Net Assets – Proprietary Fund Type
- Statement of Cash Flows - Proprietary Fund
Notes to Financial Statements
Required Supplemental Financial Data
Law Enforcement Officer’s Special Separation Allowance
- Schedule of Funding Progress
- Schedule of Employer Contributions
- Notes to the Requires Schedules for the Law Enforcement Officers’ Special Separation Allowance
Other Postemployment Benefits
- Schedule of Funding Progress
- Schedule of Employer Contributions
- Notes to the Required Schedules
Combining and Individual Financial Statements and Schedules- General Fund Activities:
Major Fund- GENERAL FUND
- Schedule of Revenues, Expenditures and Changes in Fund Balance — Budget and Actual
Non Major Funds - General Fund Activities
- Combining Balance Sheet – Nonmajor Governmental Funds
- Combining Statement of Revenues, Expenditures and Changes in Fund Balances — Nonmajor Governmental Funds
- Schedules of Revenues, Expenditures and Changes in Fund Balances — Budget and Actual:
- Special Revenue Funds
- Home Program
- Economic Development Fund
- Police Computer Grant Fund
- Traffic Grant 2005 Grant Fund
- Malt-O-Meal Rail Spur Fund
- Capital Project Funds
- Sunset Theatre Project
- North Fayetteville Street Sidewalk
- Airport Runway Extension Phase III
- HWY 64 / HWY 49 NCDOT Improvements Fund
- Zoo City Park Project Fund
Individual Financial Statements and Schedules - Proprietary Fund Activities:
ENTERPRISE FUND-Water & Sewer Fund
- Schedule of Revenues and Expenditures – Budget and Actual
Capital Project Funds
- Schedule of Revenues and Expenditures – Budget and Actual
- Water and Sewer System Improvements Fund
- NCDOT Water and Sewer Systems Improvements Fund
- Dave’s Mountain Water and Sewer Project Fund
- Water and Sewer System Improvements Fund
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
Other Supplemental Information
- Schedule of Ad Valorem Taxes Receivable
- Analysis of Current Tax Levy
STATISTICAL SECTION
- Net Assets by Component
- Changes in Net Assets
- Governmental Activities Tax Revenues by Source
- Fund Balances of Governmental Funds
- Changes in Fund Balances of Governmental Funds
- General Governmental Tax Revenues by Source
- Assessed Value and Estimated Actual Value of Taxable Property
- Property Tax Rates- Direct and Overlapping Governments
- Principal Property Tax Payers
- Property Tax Levies and Collections
- Ratios of Outstanding Debt by Type
- Ratios of General Bonded Debt Outstanding
- Direct and Overlapping Governmental Activities Debt
- Legal Debt Margin Information
- Demographic and Economic Statistics
- Principal Employers
- Full-time Equivalent City Government Employees by Function
- Operating Indicators by Function
- Capital Asset Statistics by Function
CAFR are available in Adobe PDF format. 
Note: Some files may take a moment to download completely.
Return to Finance |
