2001 Comprehensive Annual Financial Report

Below is the City of Albuquerque's Comprehensive Annual Financial Report (CAFR) for Fiscal Year ending June 30, 2001. The information below provides access to all documents and schedules provided in the City's annual report. Most of the documents are in Adobe Acrobat (.pdf) format.

All Schedules (.pdf) 815K
This file contains only schedules relating to the Annual Report. It does not include the Transmittal Letter, informational letters by our Independent Auditors, and other miscellaneous pages (Organizational Chart, awards, etc). This type of information must be downloaded separately.

Brief Contents

• Cover
• Title Page
• Table of Contents
• INTRODUCTORY SECTION
• FINANCIAL SECTION
  • Independent Auditor's Report
  • General Purpose Financial Statements
  • Combining, Individual Fund, and Account Group Financial Statements
    • General Fund
    • Special Revenue Funds
      • Air Quality Fund
      • City/County Facilities Fund
      • Corrections & Detention Fund
      • Fire Fund
      • Gas Tax Road Fund
      • Lodgers Tax Fund
      • Plaza Del Sol Building Fund
      • Recreation Fund
      • Albuquerque Biological Park Fund
      • City County Projects Fund
      • City Housing Fund
      • Community Development Fund
      • Culture and Recreation Projects Fund
      • Housing and Neighborhood Economic Development Fund
      • Job Training Partnership Act (JTPA) Fund
      • Law Enforcement Protection Fund
      • Metropolitan Redevelopment Fund
      • Operating Grants Fund
    • Debt Service Funds
      • General Obligation Bond Debt Service Fund
      • Sales Tax Refunding Debt Service Fund
      • City/County Building Debt Service Fund
    • Capital Projects Funds
    • Enterprise Funds
      • Airport Fund
      • Golf Course Fund
      • Joint Water & Sewer Fund
      • Parking Facilities Fund
      • Refuse Disposal Fund
      • Transit Fund
    • Housing Authority Fund
    • Internal Service Funds
      • Supplies Inventory Management Fund
      • Risk Management Fund
      • Fleet Management Fund
      • Employee Insurance Fund
      • Communications Fund
    • Fiduciary Funds
      • Urban Enhancement Expendable Trust Fund
      • Agency Fund
    • Account Groups
• STATISTICAL INFORMATION
• SINGLE AUDIT INFORMATION
• STATE COMPLIANCE AND OPERATIONAL FINDINGS

Full Contents

• Cover
• Title Page
• Table of Contents
• INTRODUCTORY SECTION
  • Letter of Transmittal
  • Certificate of Achievement for Excellence in Financial Reporting
  • Distinguished Budget Presentation Award
  • Principal Officials
  • Organization Chart
    
    
• FINANCIAL SECTION
  • Independent Auditor's Report
  • General Purpose Financial Statements
    • A-1
      Combined Balance Sheet - All Fund Types and Account Groups
    • A-2
      Combined Statement of Revenues, Expenditures, and Changes in Unreserved Fund Balance - All Governmental Fund Types and Expendable Trust Funds
    • A-3
      Combined Statement of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual - General, Certain Special Revenue, Certain Debt Service, and Certain Expendable Trust Funds
    • A-3A
      Statement of Expenditures - Budget and Actual by Goals and Strategies - Budgeted Operating Funds
    • A-4
      Combined Statement of Revenues, Expenses, and Changes in Unreserved Retained Earnings/Fund Balances - All Proprietary and Similar Fiduciary Fund Types
    • A-5
      Combined Statement of Cash Flows - All Proprietary Fund Types and All Nonexpendable Trust Funds
    • Notes to Financial Statements
  • Combining, Individual Fund, and Account Group Financial Statements
    • General Fund
      • B-1
        Balance Sheet
      • B-2
        Statement of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual for the Year Ended June 30, 2001
      • B-3
        Statement of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual for the Year Ended June 30, 2000
    • Special Revenue Funds
      • C-1
        Combining Balance Sheet - All Special Revenue Funds
      • C-2
        Combining Statement of Revenues, Expenditures, and Changes in Unreserved Fund Balance - All Special Revenue Funds
      • C-3
        Air Quality Fund
        Statement of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual
      • C-4
        City/County Facilities Fund
        Statement of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual
      • C-5
        Corrections and Detention Fund
        Statement of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual
      • C-6
        Fire Fund
        Statement of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual
      • C-7
        Gas Tax Road Fund
        Statement of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual
      • C-8
        Lodgers Tax Fund
        Statement of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual
      • C-9
        Plaza Del Sol Building Fund
        Statement of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual
      • C-10
        Recreation Fund
        Statement of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual
      • sr.1
        Albuquerque Biological Park Projects Fund
        Schedule of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual
      • sr.2
        City County Projects Fund
        Schedule of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual
      • sr.3
        City Housing Fund
        Schedule of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual
      • sr.4
        Community Development Fund
        Schedule of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual
      • sr.5
        Culture and Recreation Projects Fund
        Schedule of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual
      • sr.6
        Housing and Neighborhood Economic Development Fund
        Schedule of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual
      • sr.7
        Job Training Partnership Act (JTPA) Fund
        Schedule of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual
      • sr.8
        Law Enforcement Protection Fund
        Schedule of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual
      • sr.9
        Metropolitan Redevelopment Fund
        Schedule of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual
      • sr.10
        Operating Grants Fund
        Schedule of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual
    • Debt Service Funds
      • D-1
        Combining Balance Sheet - All Debt Service Funds
      • D-2
        Combining Statement of Revenues, Expenditures, and Changes in Unreserved Fund Balance - All Debt Service Funds
      • D-3
        General Obligation Bond Debt Service Fund
        Statement of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual
      • D-4
        Sales Tax Refunding Debt Service Fund
        Statement of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual
      • D-5
        City/County Building Debt Service Fund
        Statement of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual
      • ds.1
        Schedule of Debt Service Coverage - Sales Tax Revenue Bonds
    • Capital Projects Funds
      • E-1
        Combining Balance Sheet - All Capital Projects Funds
      • E-2
        Combining Statement of Revenues, Expenditures, and Changes in Unreserved Fund Balance- All Capital Projects Funds
      • cp.1
        Schedule of Revenues, Expenditures, and Changes in Unreserved Fund Balance by Purpose - Capital Acquisition Fund
      • cp.2
        Schedule of Revenues, Expenditures, and Changes in Unreserved Fund Balance by Purpose - Quality of Life Fund
      • cp.3
        Schedule of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual - Vehicle/Equipment Replacement Fund
      • cp.4
        Schedule of Expenditures Compared to Appropriations by Purpose - Certain Capital Projects Funds
    • Enterprise Funds
      • F-1
        Combining Balance Sheet - All Enterprise Funds
      • F-2
        Combining Statement of Revenues, Expenses, and Changes in Unreserved Retained Earnings - All Enterprise Funds
      • F-3
        Combining Statement of Cash Flows - All Enterprise Funds
      • Airport Fund
        • en.1
          Schedule of Revenues and Expenses - Budget and Actual
        • en.2
          Schedule of Changes in Restricted Assets
        • en.3
          Schedule of Debt Service Requirements to Maturity
        • en.4
          Schedule of Changes in Contributed Capital
      • Golf Course Fund
        • en.5
          Schedule of Revenues and Expenses - Budget and Actual
        • en.6
          Schedule of Changes in Restricted Assets
        • en.7
          Schedule of Debt Service Requirements to Maturity
      • Joint Water and Sewer Fund
        • en.8
          Schedule of Revenues and Expenses - Budget and Actual
        • en.9
          Schedule of Changes in Restricted Assets
        • en.10
          Schedule of Debt Service Requirements to Maturity
        • en.11
          Schedule of Changes in Contributed Capital
      • Parking Facilities Fund
        • en.12
          Schedule of Revenues and Expenses - Budget and Actual
        • en.13
          Schedule of Changes in Restricted Assets
        • en.14
          Schedule of Debt Service Requirements to Maturity
        • en.15
          Schedule of Changes in Contributed Capital
      • Refuse Disposal Fund
        • en.16
          Schedule of Revenues and Expenses - Budget and Actual
        • en.17
          Schedule of Changes in Restricted Assets
        • en.18
          Schedule of Debt Service Requirements to Maturity
        • en.19
          Schedule of Changes in Contributed Capital
      • Transit Fund
        • en.20
          Schedule of Revenues and Expenses - Budget and Actual
        • en.21
          Schedule of Changes in Restricted Assets
        • en.22
          Schedule of Changes in Contributed Capital
      • Housing Authority
        • en.23
          Schedule of Changes in Restricted Assets
        • en.24
          Schedule of Changes in Contributed Capital
      • Debt Service Coverage
        • en.25
          Schedule of Debt Service Coverage - Airport, Joint Water and Sewer, and Refuse Disposal Revenue Bonds
    • Internal Service Funds
      • G-1
        Combining Balance Sheet - All Internal Service Funds
      • G-2
        Combining Statement of Revenues, Expenses, and Changes in Undesignated and Unreserved Retained Earnings - All Internal Service Funds
      • G-3
        Combining Statement of Cash Flows - All Internal Service Funds
      • Supplies Inventory Management Fund
        • is.1
          Schedule of Revenues and Expenses - Budget and Actual
      • Risk Management Fund
        • is.2
          Schedule of Revenues and Expenses - Budget and Actual
      • Fleet Management Fund
        • is.3
          Schedule of Revenues and Expenses - Budget and Actual
      • Employee Insurance Fund
        • is.4
          Schedule of Revenues and Expenses - Budget and Actual
      • Communications Fund
        • is.5
          Schedule of Revenues and Expenses - Budget and Actual
        • is.6
          Schedule of Changes in Contributed Capital
    • Fiduciary Funds
      • H-1
        Combining Balance Sheet - All Fiduciary Funds
      • H-2
        Combining Statement of Revenues, Expenditures, and Changes in Unreserved Fund Balance - All Expendable Trust Funds
      • H-3
        Statement of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual - Acquisition and Management of Open Space Expendable Trust Fund
      • H-4
        Combining Statement of Revenues, Expenses, and Changes in Unreserved Fund Balance - All Nonexpendable Trust Funds
      • H-5
        Combining Statement of Cash Flows - All Nonexpendable Trust Funds
      • H-6
        Statement of Changes in Assets and Liabilities - Agency Fund
      • Urban Enhancement Expendable Trust Fund
        • fi.1
          Schedule of Revenues, Expenditures, and Changes in Unreserved Fund Balance - Budget and Actual
      • Agency Fund
        • fi.2
          Schedule of Changes in Funds Held for Others
    • Account Groups
      • General Fixed Assets Account Group
        • ag.1
          Schedule of General Fixed Assets by Fund
        • ag.2
          Schedule of General Fixed Assets by Function and Activity
        • ag.3
          Schedule of Changes in General Fixed Assets by Function and Activity
      • General Long-Term Debt Account Group
        • I-1
          Combining Balance Sheet - All General Long-Term Debt Account Groups
        • ld.1
          Schedule of Changes in General Long-Term Debt
        • ld.2
          Schedule of Debt Service Requirements to Maturity - General Obligation Bonds
        • ld.3
          Schedule of Debt Service Requirements to Maturity - Sales Tax Revenue Bonds
        • ld.4
          Schedule of Debt Service Requirements to Maturity - Special Assessments Debt with Governmental Commitment
          
• STATISTICAL INFORMATION
  • Unaudited Table Information
    • Table I
      General Fund Revenues, Expenditures and Fund Balances - Last Ten Fiscal Years
    • Table II
      Property Tax Billings and Collections - Last Ten Fiscal Years
    • Table III
      Composition of Net Taxable Valuation - Last Ten Fiscal Years
    • Table IV
      Property Tax Mill Rates - All Direct and Overlapping Governments - Last Ten Fiscal Years
    • Table V
      Ratio of Net General Bonded Debt to Taxable Value and Net General Bonded Debt Per Capita - Last Ten Fiscal Years
    • Table VI
      Computation of Legal Debt Margin for General Obligation Bonds Other than for Water and Sewer Purpose
    • Table VII
      Computation of Direct and Overlapping Debt
    • Table VIII
      Ratio of Annual Debt Service for General Bonded Debt to Total General Fund Expenditures - Last Ten Fiscal Years
    • Table IX
      Special Assessment Collections - Last Ten Fiscal Years
    • Table X
      Revenue Bond Debt Service Coverage - Last Ten Fiscal Years
    • Table XI
      Demographic Statistics
    • Table XII
      Estimated Nonagricultural Wage and Salary Employment (Jobs) Albuquerque MSA - Last Ten Calendar Years
    • Table XIII
      Property Value, Construction, Bank Deposits, and Utility Connections - Last Ten Calendar Years
    • Table XIV
      Principal Taxpayers
    • Table XV
      Miscellaneous Statistics
    • Table XVI
      Schedule of Insurance Policies in Force
      
      
• SINGLE AUDIT INFORMATION
  • Schedule of Expenditures of Federal Awards
  • Notes to the Schedule of Expenditures of Federal Awards
  • Reconciliation of Schedule of Expenditures of Federal Awards to Financial Statements
  • Financial Data Schedule - Albuquerque Public Housing Authority
  • Independent Auditors' Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of General Purpose Financial Statements Performed in Accordance with Government Auditing Standards
  • Independent Auditors' Report on Compliance with Requirements Applicable to Each Major Program and Internal Control Over Compliance in Accordance with OMB Circular A-133
  • Schedule of Findings and Questioned Costs
    
    
• STATE COMPLIANCE AND OPERATIONAL FINDINGS
  • Schedule of Deposits and Investments by Financial Institutions
  • Schedule of Pledged Collateral by Financial Institutions
  • Exit Conference
  • Contributors