Finance Department

Comprehensive Annual Financial Report

Comprehensive Annual Financial Report (pdf)

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For the Year Ended December 31, 2005

Contents

Introductory Section (pdf)

• Letter of Transmittal
• City Organization Chart
• List of Principal Officials
• Map of Shawnee Boundaries

Financial Section

Report of Independent Auditors (pdf)

Management’s Discussion and Analysis (pdf)

Basic Financial Statements: (pdf)

• Government-wide Financial Statements:

Statement of Net Assets
Statement of Activities

• Fund Financial Statements:

Balance Sheet – Governmental Funds
Reconciliation of the Balance Sheet- Governmental Funds to the Statement of Net Assets
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities
Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual (Budgetary Basis):

General Fund
Employee Benefits Fund
Parks and Recreation Land Use Fund
Parks and Pipes Fund

• Statement of Net Assets – Pension Trust Fund
• Statement of Changes in Net Assets – Pension Trust Fund

Notes to the Basic Financial Statements (pdf)

Required Supplementary Information: (pdf)

• Employee Supplemental Pension Plan

Combining and Individual Fund Financial Statements and Schedules: (pdf)

• General Fund:

Schedule of Revenues – Budget and Actual (Budgetary Basis)
Schedule of Expenditures – Budget and Actual (Budgetary Basis)

• Other Governmental Funds:

Combining Balance Sheet
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance
Combining Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual (Budgetary Basis) All Other Governmental Funds

• Debt Service Fund:

Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual (Budgetary Basis)

Statistical Section (Unaudited)

• Financial Trends Information: (pdf)

Net Assets by Component – Exhibit A-1
Change in Net Assets – Exhibit A-2
Fund Balances-Governmental Funds – Exhibit A-3
Changes in Fund Balances-Governmental Funds – Exhibit A-4
Governmental Fund Types Revenue by Source – Exhibit A-5

Revenue Capacity Information: (pdf)

• Property Tax Own-Source Revenues

Assessed Value and Actual Value of Taxable Property – Exhibit B-1
Direct and Overlapping Property Tax Rates – Exhibit B-2
Principal Property Tax Payers – Exhibit B-3

• Sales Tax Own-Source Revenues

Direct and Overlapping Sales Tax Rates – Exhibit B-4
Taxable Retail Sales – Exhibit B-5

Debt Capacity Information: (pdf)

• Ratio of Outstanding Debt by Type – Exhibit C-1
• Schedule of Direct and Overlapping Debt Exhibit C-2
• Legal Debt Margin – Exhibit C-3

• Demographic and Economic Statistics – Exhibit D-1
• Principal Employers – Exhibit D-2

Operating Information: (pdf)

• Government Employees – Exhibit E-1
• Operating Indicators – Exhibit E-2
• Capital Asset Information – Exhibit E-3