2004 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, 2004. 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 745KB
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.
- Cover
- Title Page 107KB
- Table of Contents
- INTRODUCTORY SECTION
- FINANCIAL SECTION
- Independent Auditors' Report 143KB
- 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
- A-4 Statement of Revenues, Expenditures, and Changes in Fund Balances
- Statements of Revenues, Expenditures,
and Changes in Fund Balances - Budget and Actual
- A-5 General Fund
- A-6 Corrections and Detention Fund
- Proprietary Funds
- A-7 Statement of Net Assets
- A-8 Statement of Revenues, Expenses, and Changes in Net Assets
- A-9 Statement of Cash Flows
- Fiduciary Funds:
- A-10 Statement of Fiduciary Assets and Liabilities
- Notes to Financial Statements 201KB
- Combining Financial Statements and Supplementary Information
- Major Governmental Funds:
- General Obligation Bond Debt Service Fund:
- B-1 Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual
- 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
- Non Major Governmental Funds - Fund Types:
- Non Major Governmental Funds - Special Revenue
Funds:
- D-1 Combining
Balance Sheet
- D-2 Combining
Statement of Revenue, Expenditures, and Changes in Fund
Balances
- 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 Plaza
Del Sol Building Fund
- D-10 Recreation
Fund
- D-11 Acquisition and Management of 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:
- E-1 Combining
Balance Sheet
- E-2 Combining
Statement of Revenues, Expenditures, and Changes in Fund Balances
- 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
- Non Major Governmental Funds - Capital Projects
Funds:
- F-1 Combining
Balance Sheet
- F-2 Combining
Statement of Revenues, Expenditures, and Changes in Fund
Balances
- 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
- Non Major Governmental Funds - All Permanent
Funds
- G-1 Combining
Balance Sheet
- G-2 Combining
Statement of Revenues, Expenditures, and Changes in Fund
Balances
- 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:
- Non Major Proprietary Funds - Enterprise Funds
-
Description of Non Major Enterprise Funds
- I-1 Combining
Statement of Net Assets
- I-2 Combining
Statement of Revenues, Expenses and Changes in Fund Net
Assets
- I-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
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
- J-2 Combining
Statement of Revenues, Expenses and Changes in Fund Net
Assets
- J-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
- K-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
- t.1 Schedule of Transfers Between Funds
- STATISTICAL INFORMATION - Unaudited
- Table I
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 Debt - 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 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 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
- STATE COMPLIANCE AND OPERATIONAL FINDINGS