2005 Comprehensive Annual Financial Report

Below is the City of Albuquerque's Comprehensive Annual Financial Report (CAFR) for Fiscal Year ending June 30, 2005. 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 format.

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2005 Comprehensive Annual Financial Report (2.33 MB)

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Basic Financial statements (423 KB)
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.

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• Cover
• Table of Contents
• INTRODUCTORY SECTION
  • Letter of Transmittal
  • Certificate of Achievement for Excellence in Financial Reporting (111 KB)
  • Distinguished Budget Presentation Award
  • Principal Officials
  • Organization Chart (100 KB)
  • Contributors
• 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
      • Proprietary Funds:
        • A-6 Statement of Net Assets - Proprietary Fund
        • A-7 Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Fund
        • A-8 Statement of Cash Flows - Proprietary Fund
      • Fiduciary Funds:
        • A-9 Statement of Fiduciary Assets and Liabilities
    • Notes to Financial Statements (233 KB)
  • Combining Financial Statements and Supplementary Information:
    • Major Governmental Funds:
      • Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual:
        • B-1 General Obligation Bond Debt Service Fund
      • Capital Acquisition Fund:
        • cp1.1 Schedule of Revenues, Expenditures, and Changes in Project Fund Balances by Purpose
        • cp1.2 Schedule of Expenditures Compared to Appropriations by Purpose
    • Nonmajor Governmental Funds - Fund Types:
      • Description of Non Major Governmental Funds
      • C-1 Combining Balance Sheet - Nonmajor Governmental Funds
      • C-2 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds
    • Nonmajor Governmental Funds - Special Revenue Funds:
      • D-1 Combining Balance Sheet - Nonmajor Governmental Funds - Special Revenue Funds
      • D-2 Combining Statement of Revenue, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds - Special Revenue Funds
      • Statements of Revenue, Expenditures, and Changes in Fund Balances - Budget and Actual:
        • D-3 Air Quality Fund
        • D-4 City/County Facilities Fund
        • D-5 False Alarm Enforcement and Education Fund
        • D-6 Fire Fund
        • D-7 Gas Tax Road Fund
        • D-8 Lodgers Tax Fund
        • D-9 Hospitality Fund
        • D-10 Corrections and Detentions Fund
        • D-11 Plaza Del Sol Building Fund
        • D-12 Recreation Fund
        • D-13 Acquisition and Management of Open Space Expenditures Fund
      • Schedules of Revenue, Expenditures, and Changes in 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
    • Nonmajor Governmental Funds - Debt Service Funds:
      • E-1 Combining Balance Sheet - Nonmajor Governmental Funds - Debt Service
      • E-2 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds - Debt Service
      • Statements of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual
        • E-3 Sales Tax Refunding Debt Service Fund
        • E-4 City/County Building Debt Service Fund
    • Nonmajor Governmental Funds - Capital Projects Funds:
      • F-1 Combining Balance Sheet - Nonmajor Governmental Funds - Capital Projects
      • F-2 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds - Capital Projects
      • Schedules of Revenues, Expenditures, and Changes in Project Fund Balances by Purpose:
        • cp2.1 Quality of Life Fund
        • cp2.2 Vehicle and Equipment Replacement Fund
      • cp2.3 Schedule of Expenditures Compared to Appropriations by Purpose - Certain Capital Project Funds
    • Nonmajor Governmental Funds - All Permanent Funds:
      • G-1 Combining Balance Sheet - Nonmajor Governmental Funds - All Permanent Funds
      • G-2 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds - All Permanent Funds
        
    • Major Enterprise Funds:
      • Statements of Revenues, Expenses, and Changes in Net Assets - Budget and Actual:
        • H-1 Airport Fund
        • H-2 Refuse Disposal Fund
        • H-3 Transit Fund
      • Schedules of Debt Service Requirements to Maturity:
        • enm.1 Airport Fund
        • enm.2 Refuse Disposal Fund
    • Nonmajor Proprietary Funds - Enterprise Funds:
      • Description of Nonmajor Enterprise Funds
      • I-1 Combining Statement of Net Assets - Nonmajor Proprietary Funds - Enterprise Funds
      • I-2 Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets Nonmajor Proprietary Funds - Enterprise Funds
      • I-3 Combining Statement of Cash Flows Nonmajor Proprietary Funds - Enterprise Funds
      • Statements of Revenues, Expenses and Changes in Fund Net Assets - Budget and Actual:
        • en.1 Golf Course Fund
        • en.2 Apartments Fund
        • en.3 Parking Facilities Fund
        • en.4 Stadium Fund
      • en.5 Combining Schedule of Debt Service Requirements to Maturity
    • Internal Service Funds:
      • Description of Internal Service Funds
      • J-1 Combining Statement of Net Assets -Internal Service Funds
      • J-2 Combining Statement of Revenues, Expenses and Changes in Fund Net Assets - Internal Service Funds
      • J-3 Combining Statement of Cash Flows - Internal Service Funds
      • Schedules 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:
      • K-1 Statement of Changes in Assets and Liabilities
      • fi.1 Schedule of Changes in Funds Held for Others
    • Other Supplementary Schedules:
      • ag.1 Schedules of Capital Assets at Cost by Fund
      • ag.2 Schedules of Capital Assets at Cost by Function and Activity
      • ag.3 Schedules of Capital Assets by Function and Activity
  • t.1 Schedule of Transfers Between Funds
• STATISTICAL INFORMATION - UNAUDITED
  • Table I (1.05 MB)
    General Fund Revenues, Expenditures, Transfers 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 General Obligation Debt
  • Table VIII
    Ratio of Annual Debt Service for General Bonded Debt to Total General Fund Expenditures - Last Ten Fiscal Years
  • Table IX
    Special Assessments 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 and Construction Permits - Last Ten Fiscal 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
  • 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
  • Schedule of Findings and Questioned Costs
  • Status of Prior Year Audit Recommendations
• STATE COMPLIANCE AND OPERATIONAL FINDINGS
  • Schedule of Deposits and Investments by Financial Institutions
  • Schedule of Pledged Collateral by Financial Institutions
  • Joint Powers Agreements
  • Exit Conference