tailieunhanh - Oklahoma Report on Audit of Financial Statements June 30, 2007_part1

Thành phố Altus, Oklahoma Báo cáo kiểm toán báo cáo tài chính 30 tháng sáu năm 2007 Bảng lục Giới thiệu mục lựa chọn quan chức thành phố Thảo luận Quản lý Báo cáo tài chính Kiểm toán mục độc lập của của và Phân tích cơ bản tài chính | City of Altus Oklahoma Report on Audit of Financial Statements June 30 2007 This is trial version City of Altus Oklahoma Report on Audit of Financial Statements June 30 2007 Table of Contents Introductory Section Pages Selected City Officials 1 Financial Section Independent Auditor s Report 2-3 Management s Discussion and Analysis 4-12 Basic Financial Statements Statement of Net Assets 13-14 Statement of Activities 15 Balance Sheet - Governmental Funds 16 Statement of Revenues Expenditures and Changes in Fund Balances - Governmental Funds 17 Reconciliation of the Statement of Revenues Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities 18 Statement of Net Assets - Proprietary Funds 19-20 Statement of Revenues Expenses and Changes in Fund Net Assets - Proprietary Funds 21 Statement of Cash Flows - Proprietary Funds 22 Statement of Fiduciary Assets and Liabilities - Agency Fund 23 Notes to Financial Statements 24-44 i This is trial version City of Altus Oklahoma Report on Audit of Financial Statements June 30 2007 Table of Contents continued Required Supplementary Information Pages Statement of Revenues Expenditures and Changes in Fund Balances - Budget and Actual - General Fund 45 Explanation of Differences Between Revenues Expenditures and Other Financing Sources Uses for Budgetary Funds on a Budgetary Basis and GAAP General Fund on a gAaP Basis 46 Supplementary Information Combining Financial Statements Nonmajor Governmental Funds Combining Balance Sheet 47-48 Combining Statement of Revenues Expenditures and Changes in Fund Balances 49-50 Combining Statement of Net Assets - Internal Service Funds 51 Combining Statement of Revenues Expenses and Changes in Net Assets - Internal Service Funds 52 Combining Statement of Cash Flows - Internal Service Funds 53 Schedule of Funding Progress 54 Schedule of Debt Service Coverage - Altus Municipal Authority 55 Compliance and Internal Control Report .