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2007 Comprehensive Annual Financial Report

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2007 Comprehensive Annual Financial Report (10.0 MB)

Below is the City of Albuquerque's Comprehensive Annual Financial Report (CAFR) for Fiscal Year ending June 30, 2007. The information below provides access to all documents and schedules provided in the City's annual report.

All of the documents are in Adobe Acrobat PDF format.

Introductory Section

Financial Section

Independent Auditors' Report
Management Discussion and Analysis
Basic Financial Statements:
- Government-Wide Financial Statements:
  - Statement of Net Assets
  - Statement of Activities
- Fund Financial Statements:
Combining Financial Statements and Supplementary Information:
- Major Governmental Funds:
  - General Obligation Bond Debt Service Fund:
    - Statement of Revenues, Expenditures, and Changes in Fund Balances-Budget and Actual
  - Capital Acquisition Fund:
    - Schedule of Revenues, Expenditures, and Changes in Project Fund Balances by Purpose
    - Schedule of Expenditures Compared to Appropriations by Purpose
- Nonmajor Governmental Funds - Fund Types:
  - Description of Non Major Governmental Funds
  - Combining Balance Sheet - Nonmajor Governmental Funds
  - Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds
  - Statements of Revenues, Expenditures, and Changes in Fund Balance- Budget and Actual:
    - Special Revenue Funds:
      - Community Development Fund
      - Fire Fund
      - Recreation Fund
      - Lodgers’ Tax Fund
      - Hospitality Tax Fund
      - Culture and Recreation Projects Fund
      - Open and Ethical Elections Fund
      - Albuquerque Biological Park Projects Fund
      - City Housing Fund
      - Air Quality Fund
      - Heart Ordinance Fund
      - Corrections and Detention Fund
      - Operating Grants Fund
      - Metropolitan Redevelopment Fund
      - Housing and Neighborhood Economic Development Fund
      - Law Enforcement Protection Fund
      - Gas Tax Road Fund
      - City/County Projects Fund
      - False Alarm Enforcement and Education Fund
      - City/County Facilities Fund
      - Plaza Del Sol Building Fund
      - Acquisition and Management of Open Space Expenditures Fund
      - Urban Enhancement Expenditures Fund
    - Debt Service Funds:
      - Sales Tax Refunding Debt Service Fund
      - City/County Building Debt Service Fund
    - Capital Projects Funds:
      - Schedule of Expenditures Compared to Appropriations by Purpose - Certain Capital Project Funds
      - Quality of Life Fund
      - Impact Fees Fund
      - Vehicle and Equipment Replacement Fund
- Major Enterprise Funds:
  - Statements of Revenues, Expenses, and Changes in Net Assets - Budget and Actual:
    - Airport Fund
    - Refuse Disposal Fund
    - Transit Fund
  - Schedules of Debt Service Requirements to Maturity:
    - Airport Fund
    - Refuse Disposal Fund
    - Transit Fund
- Nonmajor Proprietary Funds - Enterprise Funds:
  - Descriptions of Nonmajor Enterprise Funds
  - Combining Statement of Net Assets - Nonmajor Proprietary Funds - Enterprise Funds
  - Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets Nonmajor Proprietary Funds - Enterprise Funds
  - Combining Statement of Cash Flows Nonmajor Proprietary Funds - Enterprise Funds
  - Statements of Revenues, Expenses and Changes in Fund Net Assets - Budget and Actual:
    - Golf Course Fund
    - Apartments Fund
    - Parking Facilities Fund
    - Stadium Fund
  - Combining Schedule of Debt Service Requirements to Maturity
- Internal Service Funds:
  - Descriptions of 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
  - Statements of Revenues, Expenses and Changes in Fund Net Assets - Budget and Actual:
    - Communications Fund
    - Employee Insurance Fund
    - Fleet Management Fund
    - Risk Management Fund
    - Supplies Inventory Management Fund
- Agency Fund:
- Other Supplementary Schedules:
  - Schedule of Capital Assets at Cost by Fund
  - Schedule of Capital Assets at Cost by Function and Activity
  - Schedule of Changes in Capital Assets at Cost by Function and Activity
  - Schedule of Transfers Between Funds

Statistical Information

Table of Contents
Schedules: Net
- Assets by Component
  - Changes in Net Assets
  - Governmental Activities Tax Revenue by Sources
  - Fund Balances of Governmental Funds
  - Changes in Fund Balances of Governmental Funds
  - Assessed Value and Estimated Actual Value of Taxable Property
  - Property Tax Levies and Collections
  - Taxable Sales by Category
  - Property Tax Rates Direct and Overlapping Governments
  - Direct and Overlapping Gross Receipts Tax Rates
  - Principal Property Tax Payers
  - Ratio of Outstanding Debt by Type
  - Ratios of General Bonded Debt Outstanding
  - Direct and Overlapping Governmental Activities Debt
  - Legal Debt Margin
  - Pledged Revenue Coverage
  - Principal Employers
  - Economic Statistics
  - Demographics Statistics
  - Full-Time Equivalent City Employees by Function/Program
  - Operating Indicators by Function/Program
- Schedule of Capital Assets by Program

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
Report on Internal Control Over Financial Reporting And on Compliance and Other Matters Based on an Audit of
Financial Statements Performed in Accordance with Government Auditing Standards
Report on Compliance with Requirements Applicable to Each Major Program and Internal Control Over Compliance in
Accordance with OMB Circular A-133
Summary of Auditors Results
Schedule of Findings and Questioned Costs
Status of Prior Year Audit Recommendations

City of Albuquerque

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