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<br />City of La Porte <br />Comprehensive Annual Financial Report <br />For the Fiscal Year Ended September 30,2006 <br /> <br />TABLE OF CONTENTS <br /> <br />INTRODUCTORY SECTION <br />Letter of Transmittal <br />Organization Chart <br />GFOA Certificate of Achievement <br />List of Elected Officials <br /> <br />FINANCIAL SECTION <br />I ndependent Auditors' Report <br />Management's Discussion and Analysis <br />Basic Financial Statements: <br />Government-wide Financial Statements: <br />Statement of Net Assets <br />Statement of Activities <br />Fund Financial Statements: <br />Balance Sheet - Governmental Funds <br />Reconciliation of the Governmental Funds Balance Sheet to <br />Statement of Net Assets <br />Statement of Revenues, Expenditures and Changes in <br />Fund Balances - Governmental Funds <br />Reconciliation of the Statement of Revenues, Expenditures, and Changes <br />In Fund Balances of Governmental Funds to the Statement of Activities <br />Statement of Net Assets - Proprietary Funds <br />Statement of Revenues, Expenses and Changes in <br />Fund Net Assets - Proprietary Funds <br />Statement of Cash Flows - Proprietary Funds <br />Notes to the Financial Statements <br />Required Supplementary Information <br />Notes to the Required Supplementary Information <br />Combining Financial Statements - Nonmajor Governmental Funds: <br />Combining Balance Sheet - Nonmajor Governmental Funds <br />Combining Statement of Revenues, Expenditures and <br />Changes in Fund Balances - Nonmajor Governmental Funds <br />Schedules of Revenues, Expenditures, and Changes in <br />Fund Balances - Budget and Actual: <br />Grant Special Revenue Fund <br />Community Investment Special Revenue Fund <br />Hotel/Motel Occupancy Tax Special Revenue Fund <br />Tax Increment Reinvestment Zone One Special Revenue Fund <br />Capital Projects Fund <br />Transportation and Other Infrastructure Fund <br />1998 General Obligation Bonds Fund <br />2000 Certificate of Obligation Bonds Fund <br />2000 General Obligation Bonds Fund <br />2002 General Obligation Bonds Fund <br />2004 General Obligation Bonds Fund <br /> <br />111 <br /> <br />Paoe <br /> <br />3 <br />9 <br />10 <br />11 <br /> <br />15 <br />17 <br /> <br />27 <br />28 <br /> <br />30 <br /> <br />33 <br /> <br />34 <br /> <br />36 <br />38 <br /> <br />40 <br />42 <br />45 <br />75 <br />79 <br /> <br />84 <br /> <br />86 <br /> <br />89 <br />90 <br />91 <br />92 <br />93 <br />94 <br />95 <br />96 <br />97 <br />98 <br />99 <br />100 <br />