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<br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br /> <br />CITY OF LA PORTE, TEXAS <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br /> <br />FOR THE YEAR ENDED SEPTEMBER 30, 1997 <br /> <br />TABLE OF CONTENTS <br /> <br />Exhibit Pace <br /> <br />INTRODUCTORY SECTION <br /> <br />Letter of Transmittal 1 <br />GFOA Certificate of Achievement 10 <br />Principal City Officials 11 <br />City Organization Chart 12 <br /> <br />FINANCIAL SECTION <br />Independent Auditors' Report 15 <br /> <br />General Purpose Financial Statements: <br />Combined Balance Sheet - All Fund Types and <br />Account Groups . A-1 18 <br />Combined Statement of Revenues, Expenditures and <br />Changes in Fund Balances - All Governmental <br />Fund Types A-2 20 <br />Statement of Revenues, Expenditures and Changes in <br />Fund Balance - Budget and Actual - General and <br />Debt Service Funds A-3 21 <br />Combined Statement of Revenues, Expenses and Changes <br />in Retained Earnings - All Proprietary Fund Types A-4 22 <br />Combining Statement of Cash Flows - <br />All Proprietary Fund Types A-5 23 <br />Notes to General Purpose Financial Statements 25 <br /> <br />Combining and Individual Fund and Account Group <br />Financial Statements and Schedules: <br /> <br />Governmental Fund Types: <br />General Fund: <br />Schedule of Expenditures Compared to Budget 8-1 57 <br />Debt Service Fund: <br />Statement of Revenues, Expenditures and Changes <br />in Fund Balance, Budget and Actual C-1 67 <br />