2003 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, 2003. 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.
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
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Cover
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Title Page
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Table of Contents
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INTRODUCTORY SECTION
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FINANCIAL SECTION
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Independent
Auditors' Report
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Management Discussion
and Analysis
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Basic Financial Statements
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Government-wide Financial Statements
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A-1
Statement of
Net Assets
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A-2
Statement of
Activities
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Fund Financial Statements
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Governmental Funds
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A-3
Balance
Sheet
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A-4
Statement of Revenues, Expenditures, and
Changes in Fund Balances
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Statements of Revenues, Expenditures, and
Changes in Fund Balances - Budget and
Actual
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A-5
General Fund
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A-6
Corrections and Detention Fund
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Proprietary Funds
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A-7
Statement of Net Assets
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A-8
Statement of Revenues, Expenses, and
Changes in Net Assets
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A-9
Statement of Cash Flows
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Fiduciary Funds:
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A-10
Statement of Fiduciary Assets and
Liabilities
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Notes to Financial
Statements
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Combining Financial Statements and Supplementary
Information
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Major Governmental Funds:
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General Obligation Bond Debt Service Fund:
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B-1
Statement of Revenues, Expenditures, and
Changes in Fund Balances - Budget and
Actual
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Capital Acquisition Fund:
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cp1.1
Schedule of Revenues, Expenditures, and
Changes in Project Fund Balances by Purpose
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cp1.2
Schedule of Expenditures Compared to
Appropriations by Purpose
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Non Major Governmental Funds - Fund Types:
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Non Major Governmental Funds - Special Revenue Funds:
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D-1
Combining
Balance Sheet
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D-2
Combining
Statement of Revenue, Expenditures, and Changes
in Fund Balances
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Statements of Revenue, Expenditures, and Changes
in Fund Balances - Budget and Actual
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D-3
Air
Quality Fund
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D-4
City/County Facilities Fund
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D-5
False
Alarm Enforcement and Education Fund
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D-6
Fire
Fund
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D-7
Gas Tax
Road Fund
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D-8
Lodgers
Tax Fund
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D-9
Plaza
Del Sol Building Fund
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D-10
Recreation Fund
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D-11
. Open
Space Expenditures Fund
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Schedules of Revenue, Expenditures, and Changes
in Project Fund Balances - Budget and Actual
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sr.1
Albuquerque Biological Park Fund
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sr.2
City
County Projects Fund
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sr.3
City
Housing Fund
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sr.4
Community Development Fund
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sr.5
Culture and Recreation Projects Fund
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sr.6
Housing and Neighborhood Economic
Development Fund
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sr.7
Law
Enforcement Protection Fund
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sr.8
Metropolitan Redevelopment Fund
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sr.9
Operating Grants Fund
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sr.10
Urban Enhancement Expenditures Fund
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Non Major Governmental Funds - Debt Service Funds:
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E-1
Combining
Balance Sheet
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E-2
Combining
Statement of Revenues, Expenditures, and Changes
in Fund Balances
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Statements of Revenues, Expenditures, and Changes
in Fund Balances - Budget and Actual
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E-3
Sales
Tax Refunding Debt Service Fund
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E-4
City/County Building Debt Service Fund
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Non Major Governmental Funds - Capital Projects Funds:
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F-1
Combining
Balance Sheet
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F-2
Combining
Statement of Revenues, Expenditures, and Changes
in Fund Balances
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Schedules of Revenues, Expenditures, and Changes
in Project Fund Balances
Budget and Actual
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cp2.1
Quality of Life Fund
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cp2.2
Vehicle and Equipment Replacement Fund
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cp2.3
Schedule
of Expenditures compared to Appropriations by
Purpose Certain Capital Project Funds
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Non Major Governmental Funds - All Permanent Funds
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G-1
Combining
Balance Sheet
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G-2
Combining
Statement of Revenues, Expenditures, and Changes
in Fund Balances
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Major Enterprise Funds:
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Statements of Revenues, Expenses, and Changes in
Net Assets - Budget and Actual:
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H-1
Airport
Fund
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H-2
Joint
Water and Sewer Fund
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H-3
Refuse
Disposal Fund
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Schedules of Debt Service Requirements to
Maturity:
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Enm-1
Airport Fund
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Enm-2
Joint Water and Sewer Fund
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Enm-3
Refuse Disposal Fund
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Non Major Proprietary Funds - Enterprise Funds
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Description
of Non Major Enterprise Funds
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I-1
Combining
Statement of Net Assets
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I-2
Combining
Statement of Revenues, Expenses and Changes in
Fund Net Assets
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I-3
Combining
Statement of Cash Flows
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Statements of Revenues, Expenses and Changes in
Fund Net Assets - Budget and Actual
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en.1
Golf
Course Fund
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en.2
Parking Facilities Fund
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en.3
Stadium Fund
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en.4
Transit Fund
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en.5
Combining
Schedule of Debt Service Requirements to Maturity
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Internal Service Funds
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Description of
Internal Service Funds
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J-1
Combining
Statement of Net Assets
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J-2
Combining
Statement of Revenues, Expenses and Changes in
Fund Net Assets
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J-3
Combining
Statement of Cash Flows
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Statements of Revenues, Expenses and Changes in
Fund Net Assets - Budget and Actual
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is.1
Communications Fund
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is.2
Employee Insurance Fund
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is.3
Fleet
Management Fund
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is.4
Risk
Management Fund
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is.5
Supplies Inventory Management Fund
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Agency Fund
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K-1
Statement of
Changes in Assets and Liabilities
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fi.1
Schedule of
Changes in Funds Held for Others
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Other supplementary schedules
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Schedules of Capital Assets at Cost:
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ag.1
Schedule by
Fund
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ag.2
Schedule by
Function and Activity
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ag.3
Schedule of
Changes by Function and Activity
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t.1
Schedule of
Transfers between Funds
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STATISTICAL INFORMATION -
Unaudited
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Table
I
General Fund Revenues, Expenditures and Fund Balances - Last
Ten Fiscal Years
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Table II
Property Tax Billings and Collections - Last Ten
Fiscal Years
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Table III
Composition of Net Taxable Valuation - Last Ten
Fiscal Years
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Table IV
Property Tax Mill Rates - All Direct and
Overlapping Governments - Last Ten Fiscal Years
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Table V
Ratio of Net General Bonded Debt to Taxable
Value and Net General Bonded Debt Per Capita - Last Ten
Fiscal Years
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Table VI
Computation of Legal Debt Margin for General
Obligation Bonds other than for Water and Sewer Purpose
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Table VII
Computation of Direct and Overlapping Debt -
General Obligation Debt
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Table VIII
Ratio of Annual Debt Service for General Bonded
Debt to Total General Fund Expenditures -
Last Ten Fiscal Years
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Table IX
Special Assessment Collections - Last Ten
Fiscal Years
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Table X
Revenue Bond Debt Service Coverage - Last Ten
Fiscal Years
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Table XI
Demographic Statistics
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Table XII
Estimated Nonagricultural Wage and Salary
Employment (Jobs) Albuquerque MSA - Last Ten Calendar Years
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Table XIII
Property Value and Construction Permits - Last
Ten Calendar Years
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Table XIV
Principal Taxpayers
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Table XV
Miscellaneous Statistics
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Table XVI
Schedule of Insurance Policies in Force
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SINGLE AUDIT INFORMATION
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STATE COMPLIANCE AND OPERATIONAL
FINDINGS