Comprehensive Annual Financial Report - City of Cerritos

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City of Cerritos Comprehensive Annual Financial Report For the year ended June 30, 2010 Table of Contents, Continued Page FINANCIAL SECTION, Continued Required Supplementary Information (Unaudited) ........................................................................................ 75 Notes to Required Supplementary Information ............................................................................................. 76 Budgetary Comparison Schedule: General Fund ................................................................................................................................................. 77 Schedule of Funding Progress: Defined Pension Plan ................................................................................................................................... 78 Other Post Employment Benefits ............................................................................................................... 78 Supplementary Information: Non-Major Governmental Funds: Combining Balance Sheet ............................................................................................................................ 82 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ........................... 86 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual: Street Improvements Special Revenue Fund ..................................................................................... 90 Traffic Congestion Special Revenue Fund ......................................................................................... 91 Drainage Special Revenue Fund .......................................................................................................... 92 Sewer Special Revenue Fund ............................................................................................................... 93 SB 821 Special Revenue Fund ............................................................................................................... 94 Proposition “A” Special Revenue Fund ............................................................................................. 95 Proposition “C” Special Revenue Fund .............................................................................................. 96 Assessment District #6 Special Revenue Fund .................................................................................. 97 Los Coyotes Lighting District Special Revenue Fund ...................................................................... 98 Local Law Enforcement Grants Special Revenue Fund ................................................................... 99 COPS Grants Special Revenue Fund .................................................................................................. 100 Library Grants Special Revenue Fund ................................................................................................ 101 Environmental Grant Special Revenue Fund .................................................................................... 102 AQMD Special Revenue Fund ............................................................................................................. 103 Measure “R” Special Revenue Fund ................................................................................................... 104 Internal Service Funds: Combining Statement of Net Assets .......................................................................................................... 106 Combining Statement of Revenues, Expenses and Changes in Net Assets ......................................... 107 Combining Statement of Cash Flows ........................................................................................................ 108
City of Cerritos Comprehensive Annual Financial Report For the year ended June 30, 2010 Table of Contents, Continued Page STATISTICAL SECTION (Unaudited) Description of Statistical Section Contents ............................................................................................................ 109 Financial Trends: Net Assets by Component – Last Eight Fiscal Years ..................................................................................... 110 Changes in Net Assets – Expenses and Program Revenues - Last Eight Fiscal Years .............................. 112 Changes in Net Assets – General Revenues - Last Eight Fiscal Years ......................................................... 114 Fund Balances of Governmental Funds - Last Eight Fiscal Years ................................................................ 116 Changes in Fund Balances of Governmental Funds - Last Eight Fiscal Years ........................................... 118 Governmental Activities Revenues by Sources - Last Ten Fiscal Years ...................................................... 120 Revenue Capacity: Assessed Value of Taxable Property - Last Ten Fiscal Years ........................................................................ 122 Property Tax Rates – All Direct and Overlapping Governments – Last Ten Fiscal Years ....................... 124 Ten Largest Secured Taxpayers – Current Year and Nine Years Ago ........................................................ 125 Property Tax Levies and Collections - Last Ten Fiscal Years ....................................................................... 126 Debt Capacity: Ratios of Outstanding Debt by Type - Last Eight Fiscal Years ..................................................................... 128 Schedule of Direct and Overlapping Bonded Debt ........................................................................................ 130 Legal Debt Margin Information- Last Eight Fiscal Years .............................................................................. 132 Demographic and Economic Information: Demographic and Economic Statistics - Last Eight Fiscal Years .................................................................. 134 Principal Employers – Current Year and Eight Years Ago ........................................................................... 135 Operating Information: Full-Time and Part-Time City Employees by Function - Last Eight Fiscal Years ...................................... 136 Operating Indicators by Function - Last Eight Fiscal Years .......................................................................... 137 Capital Asset Statistics by Function - Last Eight Fiscal Years ...................................................................... 138
Page 1: City of Cerritos, California Compre
Page 5: City of Cerritos Comprehensive Annu
Page 14 and 15: City of Cerritos ORGANIZATIONAL CHA
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Page 18 and 19: Honorable Mayor and Members of the
Page 20 and 21: OVERVIEW OF THE FINANCIAL STATEMENT
Page 22 and 23: GOVERNMENT-WIDE FINANCIAL ANALYSIS
Page 24 and 25: GOVERNMENT-WIDE FINANCIAL ANALYSIS
Page 26 and 27: FINANCIAL ANALYSIS OF THE CITY’S
Page 28 and 29: ECONOMIC FACTORS AND NEXT YEAR’S
Page 34 and 35: City of Cerritos Statement of Activ
Page 38 and 39: City of Cerritos Balance Sheet Gove
Page 40 and 41: City of Cerritos Statement of Reven
Page 44 and 45: City of Cerritos Statement of Net A
Page 46 and 47: City of Cerritos Statement of Cash
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City of Cerritos Notes to Basic Fin
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CITY OF CERRITOS Required Supplemen
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CITY OF CERRITOS Required Supplemen
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City of Cerritos Combining Balance
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Capital Special Revenue Fund Projec
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City of Cerritos Combining Statemen
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Capital Special Revenue Fund Projec
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City of Cerritos Schedule of Revenu
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City of Cerritos Statement of Net A
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City of Cerritos Statement of Cash
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City of Cerritos Net Assets By Comp
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City of Cerritos Changes In Net Ass
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City of Cerritos Change in Net Asse
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City of Cerritos Fund Balances of G
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City of Cerritos Changes in Fund Ba
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City of Cerritos Governmental Activ
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City of Cerritos Assessed Value of
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City of Cerritos Direct and Overlap
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City of Cerritos Property Tax Levie
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City of Cerritos Ratios of Outstand
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City of Cerritos Schedule of Direct
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City of Cerritos Legal Debt Margin
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City of Cerritos Demographic and Ec
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City of Cerritos Full-Time and Part
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City of Cerritos Operating Indicato
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Comprehensive Annual Financial Report - City of Cerritos

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