2012 Comprehensive Annual Financial Report - City of Oklahoma City

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COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NON-MAJOR GOVERNMENTAL FUNDS For the Year Ended June 30, 2012 (dollars are in thousands) Special Revenue Funds Court OCMFA OCPPA Emergency Administration Asset General General MAPS Special Special Management and Training Police Fire Forfeiture Zoo Purpose Purpose Operations Purpose Districts REVENUES Sales taxes---------------------------- $ - $ - $37,710 $37,707 $ - $12,569 $ - $ - $ - $ - $ - Use taxes------------------------------ - - - - - - - - - - - Hotel/Motel taxes-------------------- - - - - - - - - - - - Property taxes------------------------ - - - - - - - 35 - - - Emergency telephone taxes-------- 4,597 - - - - - - - - - - Licenses and permits---------------- 64 1,891 - - - - 115 - - 77 - Oil and gas royalties---------------- - - - - - - 912 - - - - Fines and forfeitures---------------- - 1 - - - - 1,122 - - - - Investment income------------------ 8 10 74 51 51 14 71 22 140 86 6 Charges for services----------------- - - - - - - 3 16,114 - 2 1,842 Rental income------------------------ - - - 8 - - 4 1,235 - 5 - Intergovernmental programs------- - - - - 753 - - - - 250 - Other----------------------------------- - - 162 - 6 - 205 - 26 2,492 - Total revenues------------------ 4,669 1,902 37,946 37,766 810 12,583 2,432 17,406 166 2,912 1,848 General government----------------- - - - - - - 707 157 - 14 - Police---------------------------------- - 1,902 33,964 - - - - - - - - Fire------------------------------------- - - - 35,557 - - - - - - - Other----------------------------------- 7,369 - - - 1,458 - 1,031 - - - - Public services----------------------- - - - - - - 640 - - 169 1,886 Culture and recreation-------------- - - - - - 12,585 280 18,693 1,282 42 - Education----------------------------- - - - - - - - - - - - Economic development------------- - - - - - - - 26 - - - Capital Outlay------------------------ - - - - 187 - 58 1,014 15 1,724 - DEBT SERVICE Principal------------------------------ - - - - - - - 128 - - - Interest-------------------------------- - - - - - - - 89 - - - Total expenditures------------- 7,369 1,902 33,964 35,557 1,645 12,585 2,716 20,107 1,297 1,949 1,886 Excess (deficiency) of revenues over (under) expenditures-------- (2,700) - 3,982 2,209 (835) (2) (284) (2,701) (1,131) 963 (38) OTHER FINANCING Transfers from other funds--------- 2,550 - - - - - 4,338 3,978 - 1,150 - Transfers to other funds------------ - - - - (100) - (1,150) (2,187) - (1,295) (15) Sale of assets------------------------- - - - 114 - - - - - 150 - Net other financing sources (uses)------------------ 2,550 - - 114 (100) - 3,188 1,791 - 5 (15) Special item-------------------------- - - - - - - - 7,497 - - - 1 - - - - (1) - 1 1 - 1 (1) Net change in fund balances----- (150) - 3,982 2,323 (935) (2) 2,904 6,587 (1,131) 968 (53) FUND BALANCES Fund balances, beginning: As previously reported-------------- 1,120 804 10,420 8,710 5,900 - 16,989 1,633 14,506 5,624 266 Prior period adjustment------------- - - - - - - - (659) - - 659 As restated---------------------------- 1,120 804 10,420 8,710 5,900 - 16,989 974 14,506 5,624 925 Fund balances, ending------------ $970 $804 $14,402 $11,033 $4,965 ($2) $19,893 $7,561 $13,375 $6,592 $872 beg na = py end 0 0 0 0 0 0 0 0 0 0 0 136
CITY OF OKLAHOMA CITY, OKLAHOMA Special Revenue Funds Capital Projects Funds Total Tax Street Metropolitan Police/Fire Police/Fire City and City and Sports Sports Non-Major Incremental Medical Hotel/ Capital and Projects Equipment Equipment Schools Schools Facilities Facilities MAPS3 Governmental Financing Services Motel Tax Improvement Alley Tax Sales Tax Use Tax Sales Tax Use Tax Sales Tax Use Tax Use Tax Funds $3,862 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $91,848 525 - - - - - - - - - - - 13,556 14,081 - - 12,342 - - - - - - - - - - 12,342 - - - - - - - - - - - - - 35 - - - - - - - - - - - - - 4,597 - 7,006 - - - - - - - - - - - 9,153 - - - - - - - - - - - - - 912 - - - - - - - - - - - - - 1,123 - 14 73 237 36 - 76 - 56 479 267 61 132 1,964 2 - - - - - - - 205 162 - - - 18,330 - - - - - - - - - - - - - 1,252 2,575 - - - - - - - - - - - - 3,578 - - - 39 286 12 16 - 101 154 173 - - 3,672 6,964 7,020 12,415 276 322 12 92 - 362 795 440 61 13,688 162,887 - - - - - - - - - - - - - 878 - - - - - - - - - - - - - 35,866 - - - - - - - - - - - - - 35,557 - 7,868 - - - - 125 - - - - - - 17,851 - - - 1,903 654 - - - - 1,319 - - - 6,571 - - 5,481 - - - - - - - 314 34 958 39,669 - - - - - - - - 1,519 - - - - 1,519 7,172 - - - - - - - - - - - - 7,198 - - - 5,510 583 5 335 - 12 3,833 26,129 2,979 737 43,121 - - - - - - - - - - - - - 128 - - - - - - - - - - - - - 89 7,172 7,868 5,481 7,413 1,237 5 460 - 1,531 5,152 26,443 3,013 1,695 188,447 (208) (848) 6,934 (7,137) (915) 7 (368) - (1,169) (4,357) (26,003) (2,952) 11,993 (25,560) - - - 23,783 97 - - - - 450 1,795 - - 38,141 - - (6,054) (497) - - - - - - - - (25) (11,323) - - - 129 - - 41 - - 1 - - - 435 - - (6,054) 23,415 97 - 41 - - 451 1,795 - (25) 27,253 - - - - - - - - - - - - - 7,497 (208) (848) 880 16,278 (818) 7 (327) - (1,169) (3,906) (24,208) (2,952) 11,968 9,190 (1,814) 2,339 7,680 19,533 3,404 498 7,586 - 6,023 30,140 30,848 6,004 13,309 191,522 - - - - - - - - - - - - - - (1,814) 2,339 7,680 19,533 3,404 498 7,586 - 6,023 30,140 30,848 6,004 13,309 191,522 ($2,022) $1,491 $8,560 $35,811 $2,586 $505 $7,259 $ - $4,854 $26,234 $6,640 $3,052 $25,277 $200,712 0 0 0 0 0 0 0 0 0 0 0 0 0 0 137
Page 1:
Comprehensive Annual Financial Repo
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TABLE OF CONTENTS June 30, 2012 I.
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TABLE OF CONTENTS June 30, 2012 Oth
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Introductory
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TRANSMITTAL LETTER June 30, 2012 CI
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SELECTED CITY OFFICIALS June 30, 20
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Independent Accountants’ Report o
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The Honorable Mayor and City Counci
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MANAGEMENT'S DISCUSSION AND ANALYSI
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Basic Financial Statements
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STATEMENT OF NET ASSETS June 30, 20
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BALANCE SHEET CITY OF OKLAHOMA CITY
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STATEMENT OF REVENUES, EXPENDITURES
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STATEMENT OF FUND NET ASSETS PROPRI
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STATEMENT OF CASH FLOWS CITY OF OKL
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STATEMENT OF FIDUCIARY NET ASSETS J
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COMBINING STATEMENT OF NET ASSETS C
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TABLE OF CONTENTS INCOMPLETE. UPDAT
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NOTES TO FINANCIAL STATEMENTS June
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Page 103 and 104: NOTES TO FINANCIAL STATEMENTS June
Page 141: Required Supplementary Information
Page 144 and 145: REQUIRED SUPPLEMENTARY INFORMATION
Page 147: Non-Major Governmental Funds
Page 150 and 151: Special Revenue Funds (continued) *
Page 152 and 153: COMBINING BALANCE SHEET NON-MAJOR G
Page 156 and 157: SCHEDULE OF REVENUES, EXPENDITURES,
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Page 171 and 172: Non-Major Enterprise Funds Enterpri
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Page 175: Internal Service Funds
Page 178 and 179: COMBINING STATEMENT OF FUND NET ASS
Page 180 and 181: COMBINING STATEMENT OF CASH FLOWS C
Page 183 and 184: Fiduciary Funds Fiduciary funds are
Page 185 and 186: COMBINING STATEMENT OF CHANGES CITY
Page 187: Component Unit
Page 190 and 191: STATEMENT OF CASH FLOWS CITY OF OKL
Page 193 and 194: CAPITAL ASSETS CITY OF OKLAHOMA CIT
Page 195 and 196: LONG-TERM DEBT SUPPORTING GENERAL G
Page 197 and 198: CITY OF OKLAHOMA CITY, OKLAHOMA Due
Page 199 and 200: CITY OF OKLAHOMA CITY, OKLAHOMA Tra
Page 201: Statistical
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PRIMARY GOVERNMENT CITY OF OKLAHOMA
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GOVERNMENTAL FUNDS CITY OF OKLAHOMA
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TAX REVENUES BY SOURCE (1) June 30,
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TAXABLE ASSESSED VALUE AND ESTIMATE
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PROPERTY TAX RATES OF DIRECT AND CI
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PRINCIPAL PROPERTY TAXPAYERS CITY O
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RATIOS OF GENERAL BONDED DEBT TO TA
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PLEDGED-REVENUE BOND COVERAGE CITY
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DEMOGRAPHIC STATISTICS CITY OF OKLA
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PRIMARY GOVERNMENT CITY OF OKLAHOMA
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OPERATING INDICATORS BY FUNCTION (1
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2012 Comprehensive Annual Financial Report - City of Oklahoma City

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