Finance Department

Comprehensive Annual Financial Report - 2007

Comprehensive Annual Financial Report (pdf)

For the Year Ended December 31, 2007

Contents

INTRODUCTION SECTION (pdf)

• Letter of Transmittal
• City Organization Chart
• List of Principal Officials
• Map of Shawnee Boundaries
• 2006 Certificate of Achievement for Excellence in Financial Reporting - Government Finance Officers Association

FINANCIAL SECTION

Independent Auditor's Report on the Basic Financial Statements (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 Total Governmental Fund Balances to Net Assets of Governmental Activities
• Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds
• Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances of Government Wide Statement of Activities
• Statement of Revenues, Expenditures, and Changes in Fund Balance - Actual and Budget

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

• Statement of Net Assets – Fiduciary Fund
• Statement of Changes in Net Assets – Fiduciary Funds

Notes to the Basic Financial Statements (pdf)

Required Supplementary Information (pdf)

Employee Supplemental Pension Plan

Combining Statements and Individual Fund Schedules

Combining Statements - Nonmajor Funds

Fund Descriptions

Combining Balance Sheet - Nonmajor Special Revenue Funds

Combining Statement of Revenues, Expenditures and Changes in Fund Balance - Nonmajor Special Revenue Funds

Individual Fund Schedules of Revenues, Expenditures and Changes in Fund Balance - Actual and Budget:

• Public Safety Equipment Fund
• Special Improvement Fund
• Special Narcotics Fund
• Special Highway Aid Fund
• Special Parks and Recreation Fund
• Special Alcohol Abuse Fund
• Convention and Tourism Fund
• Cemetery Fund
• Stormwater Utility Fund
• Public Safety Fund
• Neighborhood Revitalization Fund
• Debt Services Fund

Fiduciary Fund Descriptions (pdf)

• Combining Statement of Net Assets - Fiduciary Funds - Private Purpose Trust
• Combining Statement of Changes in Net Assets - Fiduciary Funds - Agency Funds
• Combining Statement of Changes in Net Assets - Pension Trust Fund
• Combining Statement of Changes in Assets and Liabilities - Agency Funds

STATISTICAL SECTION (pdf)

Net Assets by Component - Last Five Years

Change in Net Assets - Last Five Years

Fund Balances, Governmental Funds - Last Ten Years

Changes in Fund Balances of Governmental Funds - Last Ten Years

Governmental Fund Types Revenues by Source - Last Ten Years

Property Tax Levies and Collections - Last Ten Years

Assessed Value and Actual Value of Taxable Property - Last Ten Years

Direct and Overlapping Property Tax Rates - Last Ten Years

Principal Property Taxpayers

Sales Tax Rates - Last Ten Years

Taxable Retail Sales Chart (pdf)

Ratios of Outstanding Debt by Type - Last Ten Years

Schedule of Direct and Overlapping Debt (pdf)

Legal Debt Margins - Last Ten Years

Demographic and Economic Statistics - Last Ten Years (pdf)

Principal Employers - Current Year and Nine Years Ago

Operating Indicators by Function/Program - Last Three Years

Full Time City Employees by Function/Program - Last Ten Years

Capital Asset Statistics by Function/Program - Last Ten Years

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City of Shawnee, 11110 Johnson Drive, Shawnee, KS 66203
(913) 631-2500 Fax (913) 631-7351 E-Mail