Click here to load reader

CITY OF CHANDLER, ARIZONA - Arizona State University · PDF file 2015-11-12 · CITY OF CHANDLER, ARIZONA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2014 . Jay

  • View
    0

  • Download
    0

Embed Size (px)

Text of CITY OF CHANDLER, ARIZONA - Arizona State University · PDF file 2015-11-12 · CITY...

  • CITY OF CHANDLER, ARIZONA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2014

    Jay Tibshraeny, Mayor Rick Heumann, Vice-Mayor Jack Sellers, Councilmember Trinity Donovan, Councilmember Nora Ellen, Councilmember Kevin Hartke, Councilmember Jeff Weninger, Councilmember

    Executive Staff Rich Dlugas, City Manager Marsha Reed, Assistant City Manager Nachie Marquez, Assistant City Manager

    Prepared by Management Services Department Dawn Lang, Management Services Director Penny Malia, Accounting Manager Derrick Beracy, Sr. Financial Reporting Analyst

  • CITY OF CHANDLER, ARIZONA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2014

    TABLE OF CONTENTS

    INTRODUCTORY SECTION

    Letter of Transmittal ............................................................................................................................................... 1

    Organizational Chart .............................................................................................................................................. 7

    Certificate of Achievement .................................................................................................................................... 8

    FINANCIAL SECTION

    Independent Auditor’s Report .............................................................................................................................. 9

    Basic Financial Statements:

    Government-wide Financial Statements -

    Fund Financial Statements -

    Reconciliation of the Balance Sheet -

    Statement of Revenues, Expenditures and Changes in Fund Balances -

    Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds to the

    Statement of Revenues, Expenses and Changes in Fund Net Position -

    Management’s Discussion and Analysis (MD&A)........................................................................................... 13

    Statement of Net Position ....................................................................................................................... 26

    Statement of Activities ............................................................................................................................ 28

    Balance Sheet – Governmental Funds................................................................................................... 30

    Governmental Funds to the Statement of Net Position ............................................................... 31

    Governmental Funds ........................................................................................................................ 32

    Statement of Activities...................................................................................................................... 33

    Statement of Net Position - Proprietary Funds.................................................................................... 34

    Proprietary Funds.............................................................................................................................. 36

    Statement of Cash Flows - Proprietary Funds ..................................................................................... 38

    Statement of Fiduciary Net Position - Fiduciary Funds ..................................................................... 40

    Statement of Changes in Fiduciary Net Position - Fiduciary Funds ................................................ 41

    Notes to Financial Statements ................................................................................................................... 43

    Required Supplementary Information: Budgetary Comparison Schedule for the General Fund........................................................................ 80

    Note to Required Supplementary Information....................................................................................... 81

    Arizona Public Safety Personnel Retirement System Schedules of Funding Progress ..................... 82

    Post-employment Benefits Other than Pensions Schedule of Funding Progress............................... 82

    Other Financial Statements: Budgetary Comparison Schedules for Other Major Fund Streets Capital Projects Fund.................................................................................................................. 84

    General Obligation Bonds Debt Service Fund ..................................................................................... 85

    i

  • CITY OF CHANDLER, ARIZONA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2014

    TABLE OF CONTENTS, continued

    FINANCIAL SECTION, continued

    Non-Major Governmental Funds Combining Balance Sheet ....................................................................................................................... 89

    Combining Statement of Revenues, Expenditures and Changes in Fund Balances Budgetary Comparison Schedules:

    ....................... 92

    Highway User......................................................................................................................................... 95

    Local Transportation Assistance .......................................................................................................... 96

    Grants Special Revenue ......................................................................................................................... 97

    Community Development .................................................................................................................... 98

    Police Confiscated Property.................................................................................................................. 99

    Parks and Recreation ........................................................................................................................... 100

    Library.................................................................................................................................................... 101

    General Government ........................................................................................................................... 102

    Public Buildings.................................................................................................................................... 103

    Grants Capital Projects ........................................................................................................................ 104

    Community Services ............................................................................................................................ 105

    Public Safety Buildings and Improvements ..................................................................................... 106

    Vehicle and Capital Equipment ......................................................................................................... 107

    Special Assessments ........................................................................................................................... 108

    Technology Replacement .................................................................................................................... 109

    Municipal Arts ...................................................................................................................................... 110

    Non-Major Proprietary Funds: Combining Statement of Net Position ................................................................................................ 114

    Combining Statement of Revenues, Expenses and Changes in Fund Net Position............................................................................................................................... 116

    Combining Statement of Cash Flows.................................................................................................. 118

    Fiduciary Funds: Statement of Changes in Assets and Liabilities - Agency Fund .................................................... 120

    Other Supplemental Information: HUD Programs:

    Combining Statement of Net Position - All HUD Programs ......................................................... 124

    Combining Statement of Revenues, Expenses and Changes in

    Fund Net Position - All HUD Programs ............................................................................... 126

    ii

  • CITY OF CHANDLER, ARIZONA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2014

    TABLE OF CONTENTS, continued

    STATISTICAL SECTION

    Financial Trends Schedule 1 Net Position by Component ............................................................................................. 130

    Schedule 2a Changes in Net Position

    Schedule 6 Other Financial Sources and Uses and Net Changes in Fund Balance,

    .................................................................................................. 132

    Schedule 2b Changes in Net Position.................................................................................................. 134

    Schedule 2c Changes in Net Position .................................................................................................. 136

    Schedule 3 Fund Balances of Governmental Funds.....................

Search related