03-28-11 Regular Meeting, Public Hearing and Workshop Meeting of the La Porte City Council

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City of La Porte Comprehensive Annual Financial Report For the Fiscal Year Ended September 30, 2010 TABLE OF CONTENTS Page INTRODUCTORY SECTION Letter of Transmittal 3 Organization Chart 9 GFOA Certificate of Achievement 10 List of Elected Officials 11 FINANCIAL SECTION Independent Auditors' Report 15 Management's Discussion and Analysis 17 Basic Financial Statements: Government -wide Financial Statements: Statement of Net Assets 27 Statement of Activities 28 Fund Financial Statements: Balance Sheet — Governmental Funds 30 Reconciliation of the Governmental Funds Balance Sheet to Statement of Net Assets 33 Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds 34 Reconciliation of the Statement of Revenues, Expenditures, and Changes In Fund Balances of Governmental Funds to the Statement of Activities 37 Statement of Net Assets — Proprietary Funds 38 Statement of Revenues, Expenses and Changes in Fund Net Assets — Proprietary Funds 40 Statement of Cash Flows — Proprietary Funds 42 Notes to the Financial Statements 45 Required Supplementary Information: Schedule of Revenues, Expenditures, and Changes in Fund Balances — General Fund 79 Notes to the Required Supplementary Information 80 Combining Financial Statements — Nonmajor Governmental Funds: Combining Balance Sheet — Nonmajor Governmental Funds 84 Combining Statement of Revenues, Expenditures and Changes in Fund Balances — Nonmajor Governmental Funds 88 Schedules of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual: 93 2010 Certificate of Obligation Bonds Fund 94 Capital Projects 95 Street Maintenance Sales Tax Fund 96 Community Investment Special Revenue Fund 97 Hotel /Motel Occupancy Tax Special Revenue Fund 98 Tax Increment Reinvestment Zone One Special Revenue Fund 99 Grant Special Revenue Fund 100 Section 4B Sales Tax Fund 101 Transportation and Other Infrastructure Fund 102 iii