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City of La Porte <br /> Comprehensive Annual Financial Report <br /> For the Fiscal Year Ended September 30, 2010 <br /> TABLE OF CONTENTS <br /> 2004 Certificates of Obligation Bonds Fund 103 <br /> 2005 Certificate of Obligation Bonds Fund 104 <br /> 2005 General Obligation Bonds Fund 105 <br /> 2006 Certificate of Obligation Bonds Fund 106 <br /> 2007 Certificate of Obligation Bonds Fund 107 <br /> Drainage Improvement Fund 108 <br /> Debt Service Fund 108 <br /> Supplementary Individual Fund Financial Statements and Schedules — General Fund 109 <br /> Schedule of Revenues — Budget and Actual 110 <br /> Schedule of Expenditures — Budget and Actual 111 <br /> Combining Financial Statements — Nonmajor Enterprise Funds: 119 <br /> Combining Statement of Net Assets 120 <br /> Combining Statement of Revenues, Expenses and Changes in Fund Net Assets 121 <br /> Combining Statement of Cash Flows 122 <br /> Combining Financial Statements — Internal Service Funds: 123 <br /> Combining Statement of Net Assets 124 <br /> Combining Statement of Revenues, Expenses and Changes in Fund Net Assets 125 <br /> Combining Statement of Cash Flows 126 <br /> Capital Assets Used in the Operation of Governmental Funds: 127 <br /> Schedule by Source 129 <br /> Schedule by Function and Activity 130 <br /> Schedule of Changes by Function and Activity 132 <br /> STATISTICAL SECTION <br /> Net Assets by Component 134 <br /> Changes in Net Assets 136 <br /> General Government Tax Revenues by Source 140 <br /> Fund Balances of Governmental Funds 142 <br /> Changes in Fund Balances of Governmental Funds 144 <br /> Assessed Value and Estimated Actual Value of Taxable Property 146 <br /> Property Tax Rates - Direct and Overlapping Governments 148 <br /> Principal Property Taxpayers 150 <br /> Property Tax Levies and Collections 151 <br /> Ratios of Outstanding Debt by Type 152 <br /> Ratios of General Bonded Debt Outstanding 154 <br /> Direct and Overlapping Governmental Activities Debt 155 <br /> Legal Debt Margin Information 156 <br /> Pledged Revenue Coverage 158 <br /> Demographic and Economic Statistics 159 <br /> Principal Employers 160 <br /> Full -time Equivalent City Government Employees by Function 161 <br /> Operating Indicators by Function 162 <br /> Capital Asset Statistics by Function 164 <br /> iv <br />