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CITY OF LA PORTE, TEXAS <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />FOR THE YEAR ENDED SEPTEMBER 30, 2002 <br />TABLE OF CONTENTS <br />Exhibit <br />Page <br />INTRODUCTORY SECTION <br />Letter of Transmittal <br />I <br />GFOA Certificate of Achievement <br />11 <br />■ <br />Principal City Officials <br />12 <br />City Organization Chart <br />13 <br />' <br />FINANCIAL SECTION <br />Independent Auditors' Report <br />16 <br />' <br />General Purpose Financial Statements: <br />Combined Balance Sheet - All Fund Types and <br />Account Groups <br />A-1 <br />18 <br />' <br />Combined Statement of Revenues, Expenditures and <br />Changes in Fund Balances - All Governmental <br />Fund Types <br />A-2 <br />22 <br />' <br />Combined Statement of Revenues, Expenditures and Changes in <br />Fund Balance - Budget and Actual — General, Special <br />Revenues and Debt Service Funds <br />A-3 <br />24 <br />Combined Statement of Revenues, Expenses and Changes <br />in Retained Earnings - All Proprietary Fund Types <br />A-4 <br />27 <br />Combined Statement of Cash Flows - <br />All Proprietary Fund Types <br />A-5 <br />28 <br />' <br />Notes to General Purpose Financial Statements <br />31 <br />Combining and Individual Fund and Account Group <br />' <br />Financial Statements and Schedules: <br />Governmental Fund Types: <br />General Fund: <br />' <br />Comparative Balance Sheet <br />B-1 <br />53 <br />Statement of Revenues, Expenditures <br />and Changes in Fund Balance — Budget and Actual <br />B-2 <br />54 <br />' <br />Schedule of Revenues — Budget and Actual <br />B-3 <br />55 <br />Schedule of Expenditures — Budget and Actual <br />B-4 <br />56 <br />Special Revenue Funds: <br />Combining Balance Sheet <br />C-1 <br />64 <br />' <br />Combining Statement of Revenues, Expenditures <br />and Changes in Fund Balance <br />C-2 <br />66 <br />Statement of Revenues, Expenditures <br />' <br />and Changes in Fund Balance — Budget and Actual <br />C-3 <br />68 <br />Debt Service Fund: <br />Comparative Balance Sheet <br />D-1 <br />73 <br />Statement of Revenues, Expenditures <br />■ <br />and Changes in Fund Balance — Budget and Actual <br />D-2 <br />74 <br />