2002 Comprehensive Annual Financial Report
Comprehensive Annual
Financial Reports:
Below is the City of Albuquerque's Comprehensive Annual Financial Report (CAFR) for Fiscal Year ending June 30, 2002.
The information below provides access to all documents and schedules provided in the City's annual report.
Most of the documents are in Adobe� AcrobatT (.pdf) format.
Basic Financial Statements (.pdf) 692K
This file only contains the Basic Financial Statements accompanied by the
Independent Auditors' Report, Management Discussion and Analysis, and the Notes
to the Financial Statements. The remaining portion of the CAFR must be downloaded
separately.
Contents
- Cover
- Title Page
- Table of Contents
-
INTRODUCTORY SECTION
- FINANCIAL SECTION
- Independent Auditors' Report
- Management Discussion and Analysis
- Basic Financial Statements
- Government-wide Financial Statements
- A-1
Statement of Net Assets
- A-2
Statement of Activities
- Fund Financial Statements
- Governmental Funds
- A-3
Balance Sheet - Governmental Funds
- A-4
Statement of Revenues, Expenditures, and Changes
in Fund Balances -
Governmental
Funds
- Statements of Revenues, Expenditures, and
Changes in Fund Balances -
Budget
and Actual
- A-5
General Fund
- A-6
Corrections and Detention Fund
- A-7
General Obligation Bond Debt Service Fund
- A-8
Non Major Funds
- Proprietary Funds
- A-9
Statement of Net Assets - Proprietary
Funds
- A-10
Statement of Revenues, Expenses, and Changes
in Net Assets - Proprietary Funds
- A-11
Statement of Cash Flows - Proprietary Funds
- Statements of Revenues, Expenses, and Changes in Net Assets - Budget and
Actual:
- A-12
Airport Fund
- A-13
Joint Water and Sewer Fund
- A-14
Refuse Disposal Fund
- A-15
Non Major Funds
- Fiduciary Funds:
- A-16
Statement of Fiduciary Assets and Liabilities
- Notes to Financial Statements
- Combining Financial Statements and Supplementary Information
- Non Major Governmental Funds - Fund Types:
- Non Major Governmental Funds - Special Revenue Funds:
- C-1
Combining Balance Sheet
- C-2
Combining Statement of Revenue, Expenditures,
and Changes in Fund Balances
- Statements of Revenue, Expenditures, and Changes
in Fund Balances - Budget and Actual
- C-3
Air Quality Fund
- C-4
City/County Facilities Fund
- C-5
Fire Fund
- C-6
Gas Tax Road Fund
- C-7
Lodgers Tax Fund
- C-8
Plaza Del Sol Building Fund
- C-9
Recreation Fund
- C-10
Open Space Expenditures Fund
- Schedules of Revenue, Expenditures, and Changes in Project Fund Balances
- Budget and Actual
- sr.1
Albuquerque Biological Park Fund
- sr.2
City County Projects Fund
- sr.3
City Housing Fund
- sr.4
Community Development Fund
- sr.5
Culture and Recreation Projects Fund
- sr.6
Housing and Neighborhood Economic Development
Fund
- sr.7
Law Enforcement Protection Fund
- sr.8
Metropolitan Redevelopment Fund
- sr.9
Operating Grants Fund
- sr.10
Urban Enhancement Expenditures Fund
- Non Major Governmental Funds - Debt Service Funds:
- D-1
Combining Balance Sheet
- D-2
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
- Statements of Revenues, Expenditures, and
Changes in Fund Balances - Budget and Actual
-
D-3
Sales Tax Refunding Debt Service Fund
- D-4
City/County Building Debt Service Fund
-
Non Major Governmental Funds - Capital Projects
-
E-1
Combining Balance Sheet
-
E-2
Combining Statement of Revenues, Expenditures, and
Changes in Fund Balances
-
Schedules of Revenues, Expenditures, and
Changes in Project Fund Balances -
Budget and Actual
-
cp.1
Quality of Life Fund
-
cp.2
Vehicle and Equipment Replacement Fund
-
cp.3
Schedule of Expenditures compared to Appropriations
by Purpose -
Certain Capital
Project Funds
-
Non Major Governmental Funds - All Permanent Funds
-
F-1
Combining Balance Sheet
-
F-2
Combining Statement of Revenues, Expenditures, and
Changes in Fund Balances
-
Non Major Proprietary Funds - Enterprise Funds
-
Description of Non Major Enterprise Funds
-
G-1
Combining Statement of Net Assets
-
G-2
Combining Statement of Revenues, Expenses and Changes
in Fund Net Assets
-
G-3
Combining Statement of Cash Flows
-
Statements of Revenues, Expenses and Changes in
Fund Net Assets - Budget and Actual
-
en.1
Golf Course Fund
-
en.2
Parking Facilities Fund
-
en.3
Transit Fund
-
en.4
Combining Schedule of Debt Service Requirements
to Maturity
-
en.5
Combining Schedule of Restricted Assets
- Non Major Proprietary Funds - Internal Service Funds
-
Description of Internal Service Funds
-
H-1
Combining Statement of Net Assets
-
H-2
Combining Statement of Revenues, Expenses and Changes
in Fund Net Assets
-
H-3
Combining Statement of Cash Flows
-
Statements of Revenues, Expenses and Changes in
Fund Net Assets - Budget and Actual
- is.1
Communications Fund
-
is.2
Employee Insurance Fund
-
is.3
Fleet Management Fund
- is.4
Risk Management Fund
-
is.5
Supplies Inventory Management Fund
-
Agency Fund
-
I-1
Statement of Changes in Assets and Liabilities
-
fi.1
Schedule of Changes in Funds Held for Others
-
Other supplementary schedules
-
Schedules of Capital Assets at Cost:
-
ag.1
Schedule by Fund
-
ag.2
Schedule by Function and Activity
-
ag.3
Schedule of Changes by Function and Activity
-
Schedules - Capital Acquisition Fund
-
s.1
Schedule of Revenues, Expenditures, and Changes in
Fund Balance by Purpose
-
s.2
Schedule of Expenditures Compared to Appropriations
by Purpose
-
STATISTICAL INFORMATION (Unaudited)
-
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
- STATE COMPLIANCE AND OPERATIONAL FINDINGS