Comprehensive Annual Financial Report - City of Santa Monica
Comprehensive Annual Financial Report - City of Santa Monica
Comprehensive Annual Financial Report - City of Santa Monica
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CITY OF SANTA MONICA, CALIFORNIA<br />
<strong>Comprehensive</strong> <strong>Annual</strong> <strong>Financial</strong> <strong>Report</strong><br />
For the fiscal year ended June 30, 2008<br />
Table <strong>of</strong> Contents, Continued<br />
Page<br />
Note 14 – Litigation and Contingencies ...................................................................................... 73<br />
Note 15 – Self-Insurance ............................................................................................................. 75<br />
Note 16 – Employee Benefit Programs ....................................................................................... 77<br />
Note 17 – Short-Term Loans Payable ......................................................................................... 81<br />
REQUIRED SUPPLEMENTARY INFORMATION<br />
Pension Funding Information ............................................................................................................ 83<br />
OPEB Funding Information……………………………………………………………………… ... 84<br />
SUPPLEMENTARY INFORMATION<br />
NON-MAJOR FUNDS / OTHER FINANCIAL INFORMATION<br />
Combining and Individual Fund Statements and Schedules:<br />
Combining Balance Sheet – Nonmajor Governmental Funds by Fund Type ................................ 88<br />
Combining Statement <strong>of</strong> Revenues, Expenditures and Changes in Fund Balances – Nonmajor<br />
Governmental Funds by Fund Type ............................................................................................ 89<br />
Combining Balance Sheet – Nonmajor Governmental Funds – Special Revenue Funds .............. 90<br />
Combining Statement <strong>of</strong> Revenues, Expenditures and Changes in Fund Balances (Deficits) –<br />
Nonmajor Governmental Funds – Special Revenue Funds ............................................................ 92<br />
Schedule <strong>of</strong> Revenues, Expenditures and Changes in Fund Balance (Deficit) – Budget and<br />
Actual (Non-GAAP Basis) – Nonmajor Governmental Funds – Special Revenue Funds:<br />
Clean Beaches and Ocean Parcel Tax ...................................................................................... 94<br />
Beach Recreation ..................................................................................................................... 95<br />
Housing Authority ................................................................................................................... 96<br />
Disaster Relief Fund ................................................................................................................ 97<br />
Tenant Ownership Rights Charter Amendment (TORCA) ...................................................... 98<br />
Community Development Block Grant (CDBG) ..................................................................... 99<br />
Miscellaneous Grants ............................................................................................................... 100<br />
Citizens Option for Public Safety ............................................................................................ 101<br />
Rent Control ............................................................................................................................. 102<br />
Air Quality Management District (AQMD) ............................................................................. 103<br />
Parks and Recreation .............................................................................................................. 104<br />
Gas Tax .................................................................................................................................... 105<br />
Combining Balance Sheet – Nonmajor Governmental Funds – Capital Projects .......................... 106<br />
Combining Statement <strong>of</strong> Revenues, Expenditures and Changes in Fund Balances –<br />
Nonmajor Governmental Funds – Capital Projects ..................................................................... 107<br />
Schedule <strong>of</strong> Revenues, Expenditures and Changes in Fund Balance – Budget and Actual<br />
(Non-GAAP Basis) – Major and Nonmajor Governmental Funds – Capital Projects Funds:<br />
Downtown Redevelopment Project ......................................................................................... 108<br />
Earthquake Recovery Redevelopment Project ......................................................................... 109<br />
Capital Projects ........................................................................................................................ 110<br />
Low/Mod Housing Projects ..................................................................................................... 111<br />
Ocean Park Redevelopment Project ......................................................................................... 112<br />
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