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<br />CITY OF CASSELBERRY, FLORIDA <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />TABLE OF CONTENTS <br />Year Ended September 30, 2006 <br /> <br />INTRODUCTORY SECTION <br /> <br />Table of Contents ..... <br />City Officials <br />Letter of Transmittal. <br />Organizational Chart. ....... .................................. <br />Certificate of Achievement for Excellence in Financial Reporting.. <br /> <br />..j <br />...................iii <br />........................................................iv <br />..................................................ix <br />............... ................_..x <br /> <br />FINANCIAL SECTION <br /> <br />Independent Auditor's Report.. <br />Management's Discussion and Analysis... <br />Basic Financial Statements: <br />Government-wide Financial Statements: <br />Statement of Net Assets.. . <br />Statement of Activities.. <br />Fund Financial Statements: <br />Balance Sheet- Governmental Funds ................ ... ............................................. <br />Reconciliation of the Balance Sheet of Governmental Funds <br />to the Statement of Net Assets ............................. . <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances - Governmental Funds ................. .. .............................................. <br />Reconciliation of the Statement of Revenues, Expenditures, and Changes in <br />Fund Balances of Governmental Funds to the Statement of Activities .............................. <br />Statement of Net Assets - Proprietary Funds.. .......................... ..................... <br />Statement of Revenues, Expenses, and Changes in <br />Fund Net Assets.. Proprietary Funds ............. ................26 <br />Statement of Cash Flows - Proprietary Funds.. ....27 <br />Statement of Fiduciary Net Assets - Pension Trust Fund ....................... ............... .......... 29 <br />Statement of Changes in Fiduciary Net Assets - Pension Trust Fund .................................. ....30 <br />Notes fo Ihe Financial Statemenls ................. . .................................... ............. ....31 <br />Required Supplementary Information: <br />Budgetary Comparison Schedules (GAAP Basis): <br />General Fund ............................. <br />Local Option Gas Tax.. ..... ............................. <br />Infrastructure Surtax ....................................... <br />Other Supplemental Information: <br />Nonmajor Governmental Funds: <br />Combining Balance Sheet - All Nonmajor Governmental Funds ............................... <br />Combining Statement of Revenues, Expenditures, and Changes in <br />Fund Balances.. All Nonmajor Governmental Funds.. .... ................................... .... 61 <br />Combining Balance Sheet, Special Revenue Funds.. .......................... ................. 64 <br />Combining Statement of Revenues, Expenditures, and Changes in <br />Fund Balances - Special Revenue Funds. <br />Budgetary Comparison Schedules (GAAP Basis): <br />Police Education ..................................._ ....................... . ................ ..68 <br />Recreation Escrow................................... .. ..................................... ............... ...69 <br />Law Enforcement Trust. . ............................ . ................................... ...........70 <br />Municipal Impact Fee Trust ............... 71 <br />Advanced Life Support ............... .. ................... ........ 72 <br />Stormwater Utility.. ..................... ............73 <br />Road Impact Fees .............. ........................ ............. .. 74 <br />Road Construction. ............... ................ .................... ............75 <br />Tree Replacement .......................... ........76 <br />Fire Station Construction Fund.... . .. 77 <br /> <br />1 <br /> <br />.................................................3 <br /> <br />........................................... ...13 <br />............................................................14 <br /> <br />. . . . .16 <br /> <br />......................................................18 <br /> <br />..20 <br /> <br />.22 <br />.24 <br /> <br />.................52 <br />.. ......................... ... 56 <br />......... 57 <br /> <br />....60 <br /> <br />......66 <br />