10-23-06 Regular Meeting of Fiscal Affairs Committee Minutes

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City of La Porte Comprehensive Annual Financial Report For the Fiscal Year Ended September 30,2006 TABLE OF CONTENTS 2005 Certificate of Obligation Bonds Fund 101 2006 Certificate of Obligation Bonds Fund 102 2006 General Obligation Bonds Fund 103 Debt SelVice Fund 104 Supplementary Individual Fund Financial Statements and Schedules - General Fund 105 Schedule of Revenues - Budget and Actual 106 Schedule of Expenditures - Budget and Actual 107 Combining Financial Statements - Nonmajor Enterprise Funds: 113 Combining Statement of Net Assets 114 Combining Statement of Revenues, Expenses and Changes in Fund Net Assets 115 Combining Statement of Cash Flows 116 Combining Financial Statements - Internal SelVice Funds: 117 Combining Statement of Net Assets 118 Combining Statement of Revenues, Expenses and Changes in Fund Net Assets 119 Combining Statement of Cash Flows 120 Capital Assets Used in the Operation of Governmental Funds: 121 Schedule by Source 123 Schedule by Function and Activity 124 Schedule of Changes by Function and Activity 126 STATISTICAL SECTiON Net Assets by Component 129 Changes in Net Assets 130 Governmental Activities Tax Revenues by Source 132 Fund Balances of Governmental Funds 133 Changes in Fund Balances of Governmental Funds 134 General Government Tax Revenues by Source 135 Assessed Value and Estimated Actual Value of Taxable Property 136 Property Tax Rates - Direct and Overlapping Governments 138 Principal Property Taxpayers 140 Property Tax Levies and Collections 141 Ratios of Outstanding Debt by Type 142 Ratios of General Bonded Debt Outstanding 144 Direct and Overlapping Governmental Activities Debt 145 Legal Debt Margin Information 146 Pledged Revenue Coverage 148 Demographic and Economic Statistics 149 Principal Employers 150 Full-time Equivalent City Government Employees by Function 151 Operating Indicators by Function 152 Capital Asset Statistics by Function 154 IV