Comprehensive Annual Financial Reports

City of Seattle

Comprehensive Annual Financial Report

Calendar Year January 1 - December 31, 2007
published: June 2008

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Introductory Section

1. Cover
2. Title Page
3. Table of Contents
4. City of Seattle Organization Chart
5. Elected Officials
6. Letter to the Mayor
7. Certificate of Achievement
8. City of Seattle, Department of Executive Administration Organization Chart

Financial Section

9. Independent Auditor’s Report
10. Management's Discussion and Analysis
       Financial Highlights
       Overview of the Financial Statements
       Financial Analysis of the City's Funds
       General Fund Budgetary Highlights
       Capital Assets
       Debt Administration
       Economic Factors and Next Year's Budget and Rates
11. Government-wide Financial Statements
       Statement of Net Assets
       Statement of Activities
12. Fund Financial Statements
       Governmental Funds
          Balance Sheet - Governmental Funds
          Statement of Revenues, Expenditures and Changes In Fund Balances -
                Governmental funds
          Reconciliation of the Statement of Revenues, Expenditures, and Changes In
                Fund Balances of Governmental Funds to the Statement of Activities
        Proprietary Funds
          Statement of Net Assets - Proprietary Funds
          Statement of Revenues, Expenses, and Changes In Fund Net
                Assets - Proprietary Funds
          Statement of Cash Flows - Proprietary Funds
       Fiduciary Funds
          Statement of Net Assets - Fiduciary Funds
          Statement of Changes In Net Assets - Fiduciary Funds
13. Notes to Financial Statements
       Summary of Significant Accounting Policies
       Stewardship, Compliance, and Accountability
       Cash and Investments
       Receivables and Interfund Transactions
       Capital Assets
       Compensated Absences
       Leases
       Long-Term Debt
       Pensions, Deferred Compensation, and Other Postemployment Benefits
       Component Unit
       Joint Ventures 
       Commitments
       Contingencies
       Reclassifications, Restatements, Prior-Period Adjustments, and Changes in
               Accounting Principles
       Subsequent Events
14. Required Supplementary Information
       Schedule of Revenues, Expenditures, and Changes in Fund Balances -
            Budget and Actual
                Notes to Required Supplementary Information
                General Fund
                Transportation Fund
                Low-Income Housing Fund
       Pension Plan Information
                Notes to Required Supplementary Information
                Schedule of Funding Progress
                Schedule of Employer Contributions  
15. Combining Statements
        Nonmajor Governmental Funds
          Combining Balance Sheet – Nonmajor Governmental Funds –
                Summary by Fund-Type
           Combining Balance Sheet – Nonmajor Governmental Funds – Special Revenue
           Combining Balance Sheet – Nonmajor Governmental Funds – Debt Service
           Combining Balance Sheet – Nonmajor Governmental Funds – Capital Projects
           Combining Balance Sheet – Nonmajor Governmental Funds – Permanent
           Combining Statement of Revenues, Expenditures, and Changes in Fund Balances –
                Nonmajor Governmental Funds - Summary by Fund Type
           Combining Statement of Revenues, Expenditures, and Changes in Fund Balances –
                Nonmajor Governmental Funds – Special Revenue
           Combining Statement of Revenues, Expenditures, and Changes in Fund Balances –
                Nonmajor Governmental Funds – Debt Service 
           Combining Statement of Revenues, Expenditures, and Changes in Fund Balances –
                Nonmajor Governmental Funds – Capital Projects 
           Combining Statement of Revenues, Expenditures, and Changes in Fund Balances –
                Nonmajor Governmental Funds – Permanent 
        Budget and Actual
          Schedules of Revenues, Expenditures, and Changes in Fund Balances –
                Budget and Actual
                     General Fund
                     Transportation Fund
                     Low-Income Housing Fund
                     Park and Recreation Fund
                     Library Fund
                     Seattle Center Fund
                     Human Services Operating Fund
                     Office of Housing Fund 
        Nonmajor Enterprise Funds
          Combining Statement of Net Assets - Nonmajor Enterprise Funds
          Combining Statement of Revenues, Expenses, and Changes In Fund Net
                Assets - Nonmajor Enterprise Funds
          Combining Statement of Cash Flows - Nonmajor Enterprise Funds
        Internal Service Funds
          Combining Statement of Net Assets - Internal Service Funds
          Combining Statement of Revenues, Expenses, and Changes In Fund Net
                Assets - Internal Service Funds
          Combining Statement of Cash Flows - Internal Service Funds
        Fiduciary Funds
          Combining Statement of Net Assets - Pension Trust Funds
          Combining Statement of Changes In Plan Net Assets -
               Pension Trust Funds
          Combining Statement of Changes In Assets and Liabilities - Agency Funds
16. Capital Assets
         Capital Assets Used in the Operation of Governmental Funds
            Schedule by Source
            Schedule by Function
            Schedule of Changes by Function

Statistical Section

17. Statistics
         Net Assets by Component
         Changes in Net Assets
         Fund Balances of Governmental Funds
         Changes in Fund Balances of Governmental Funds
         Tax Revenues by Source
         Assessed Value and Estimated Actual Value of Taxable Property
         Direct and Overlapping Property Tax Rates
         Principal Property Taxpayers
         Principal Revenue Sources
         Property Tax Levies and Collections
         Ratios of Outstanding Debt by Type
         Ratios of Net General Bonded Debt Outstanding
         Legal Debt Margin Information
         Pledged Revenue Coverage
         Demographic and Economic Statistics
         Prinicipal Industries
         Full-Time Equivalent City Government Employees by Department/Office
         Operating Indicators by Department/Office
         Capital Asset Statistics by Department/Office
         Miscellaneous Statistics

18. Production Staff & Acknowledgements

web publication: July 2006
contact: CAFR Contact