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<br />CITY OF CASSELBERRY, FLORIDA <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />TABLE OF CONTENTS <br />Year Ended September 30, 2004 <br /> <br />INTRODUCTORY SECTION <br /> <br />Table of Contents........................................................................................................................................... i <br />City Officials...................................................................... ................ ............................................................ iii <br />Letter of Transmittal..................................................................... ..... ................ .......................................... ..Iv <br />Organizational Chart.................................. ........ ............................................................. ........................... ...Ix <br />Certificate of Achievement for Excellence in Financial Reporting................................................................. x <br /> <br />FINANCIAL SECTION <br /> <br />Independent Aud Itor's Report............................................... ..................................... ............................... 1 <br />Management's Discussion and Analysis ..................................................................................................3 <br />Basic Financial Statements: <br />Government-wide Financial Statements: <br />Statement of Net Assets.................................................................................................................11 <br />Statement of Activities......................................................................................... ....... .................... 12 <br />Fund Financial Statements: <br />Balance Sheet - Govemmental Funds .......................................................................................... 14 <br />Reconciliation of the Balance Sheet of Govemmental Funds <br />to the Statement of Net Assets ................................................................................................ 16 <br />Statement of Revenues, Expenditures. and Changes in <br />Fund Balances - Governmental Funds ...................................................................................18 <br />Reconciliation of the Statement of Revenues, Expenditures, and Changes in <br />Fund Balances of Governmental Funds to the Statement of Activities.................................... 20 <br />Statement of Net Assets - Proprietary Funds................................................................................ 22 <br />Statement of Revenues. Expenses, and Changes in <br />Fund Net Assets - Proprietary Funds...................................................................................... 24 <br />Statement of Cash Flows - Proprietary Funds............................................................................... 25 <br />Statement of Fiduciary Net Assets - Pension Trust Fund.............................................................. 27 <br />Statement of Changes in Fiduciary Net Assets - Pension Trust Fund .......................................... 28 <br />Notes to the Financial Statements .............................................................................................................. 29 <br />Required Supplementary infonnation: <br />Budgetary Comparison Schedules (GAAP Basis): <br />General Fund................................................................................................................................. 50 <br />Local Option Gas Tax.....................................................................................................................54 <br />Infrastructure Surtax ....................................................................................................................... 55 <br />Other Suppiementallnfonnation: <br />Nonmajor Governmental Funds: <br />Combining Balance Sheet - All Nonmajor GOvernmental Funds .................................................. 58 <br />Combining Statement of Revenues, Expenditures, and Changes in <br />Fund Balances - All Nonmajor Governmental Funds.............................................................. 59 <br />Combining Balance Sheet - Special Revenue Funds .................................................................... 62 <br />Combining Statement of Revenues, Expenditures, and Changes In <br />Fund Balances - Special Revenue Funds ............................................................................... 64 <br />Budgetary Comparison Schedules (GAAP Basis): <br /> <br />Police Education..................................... .................................................................... 66 <br />Recreation Escrow..................................................................... ................................. 67 <br />Law Enforcement Trust................. ........................................ ....................... ...............68 <br />Senior Center.............................................................................................................. 69 <br />Advanced Life Support ............................................................................................... 70 <br />Community Redevelopment Agency .......................................................................... 71 <br />Stormwater Utility... ...................... .............................................. ...... ............ ... ............ 72 <br />Road Impact Fees ............................................. ................... ..... .................. ... ............ 73 <br />Road Construction...................................................................................................... 74 <br />Tree Replacement ...................................................................................................... 75 <br />Combining Balance Sheet - Nonmajor Capital Projects Funds..................................................... 76 <br />