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City of Oakland, California CITY OF OAKLAND, CALIFORNIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2010 CITY OF OAKLAND CALIFORNIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2010 PREPARED BY THE FINANCE AND MANAGEMENT AGENCY JOSEPH T. YEW, JR • DIRECTOR OSBORN K. SOLITEI • CONTROLLER PRINTED ON RECYCLED PAPER COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2010 TABLE OF CONTENTS Page INTRODUCTORY SECTION Letter of Transmittal................................................................................................................. i GFOA Certificate of Achievement........................................................................................... viii Organizational Chart................................................................................................................. ix List of Elected and Appointed Officials................................................................................... x Project Team............................................................................................................................. xii FINANCIAL SECTION Independent Auditor’s Report ............................................................................................ 1 Management’s Discussion and Analysis ............................................................................ 3 BASIC FINANCIAL STATEMENTS: Government-wide Financial Statements: Statement of Net Assets.......................................................................................... 19 Statement of Activities ........................................................................................... 20 Fund Financial Statements: Balance Sheet – Governmental Funds.................................................................... 21 Reconciliation of Governmental Funds Balance Sheet to the Statement of Net Assets for Governmental Activities...................................... 22 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds…..…………………………...........................………… 23 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities of Governmental Activities................................................................................... 24 Statement of Fund Net Assets – Proprietary Funds................................................ 25 Statement of Revenues, Expenses and Changes in Fund Net Assets – Proprietary Funds ........................................................................ 26 Statement of Cash Flows – Proprietary Funds ....................................................... 27 Statement of Fiduciary Net Assets – Fiduciary Funds ........................................... 28 Statement of Changes in Fiduciary Net Assets – Fiduciary Funds ........................ 29 Page Notes to Basic Financial Statements: (1) Organization and Definition of Reporting Entity................................................ 31 (2) Summary of Significant Accounting Policies ..................................................... 33 (3) Cash and Investments and Restricted Cash and Investments.............................. 44 (4) Interfund Receivables, Payables and Transfers................................................... 63 (5) Memorandums of Understanding........................................................................ 65 (6) Notes and Loans Receivable................................................................................ 66 (7) Capital Assets and Leases.................................................................................... 67 (8) Property Held for Resale ..................................................................................... 73 (9) Accounts Payable and Accrued Liabilities Payable ............................................ 74 (10) Deferred Revenue................................................................................................ 75 (11) Tax and Revenue Anticipation Notes Payable .................................................... 75 (12) Long-Term Obligations....................................................................................... 76 (13) General Fund Unreserved Fund Balance............................................................. 87 (14) Self-Insurance...................................................................................................... 87 (15) Joint Venture........................................................................................................ 92 (16) Pension Plans....................................................................................................... 95 (17) Post Employment Benefits Other Than Pension Benefits (OPEB) ................................................................................................................ 103 (18) Commitments and Contingent Liabilities............................................................ 110 (19) Transactions with The Fox Oakland Theater, Inc. Development........................ 114 (20) Deficit Fund Balances/Net Assets & Expenditure Over Budget......................... 115 (21) Subsequent Events............................................................................................... 116 REQUIRED SUPPLEMENTARY INFORMATION: Schedule of Funding Progress – PERS Actuarial Valuation............................................................................................ 117 Budgetary Comparison Schedule – General Fund ............................................................. 119 Budgetary Data................................................................................................................... 120 Reconciliation of Operations on Modified Accrual Basis to Budgetary Basis .................. 122 Page COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES: Combining Balance Sheet –Nonmajor Governmental Funds............................................. 124 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds ................................................................................... 125 Combining Balance Sheet – Nonmajor Governmental Funds – Special Revenue Funds.. 126 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds – Special Revenue Funds.......................................... 127 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Special Revenue Funds.................................................................................. 128 Combining Balance Sheet – Nonmajor Governmental Funds – Debt Service Funds........ 130 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds – Debt Service Funds................................................ 131 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Debt Service Funds........................................................................................ 132 Combining Balance Sheet – Nonmajor Governmental Funds – Capital Projects Funds ... 134 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds – Capital Projects Funds ........................................... 135 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Capital Projects Funds ................................................................................... 136 Combining Statement of Fund Net Assets – Internal Service Funds ................................. 137 Combining Statement of Revenues, Expenses and Changes in Fund Net Assets – Internal Service Funds.................................................................................................. 138 Combining Statement of Cash Flows – Internal Service Funds......................................... 139 Combining Statement of Fiduciary Net Assets – Pension Trust Funds ............................. 140 Combining Statement of Changes in Fiduciary Net Assets – Pension Trust Funds........... 141 Statement of Fiduciary Net Assets – Private Trust Funds.................................................. 142 Statement of Changes in Fiduciary Net Assets – Private Trust Funds............................... 143 Schedule Page STATISTICAL SECTION Index to Statistical Section ........................................................................................ 144 Net Assets by Component ......................................................................................... 1 145 Changes in Net Assets ............................................................................................... 2 146 Program Revenues by Function/Program.................................................................. 3 147 Fund Balances, Governmental Funds........................................................................ 4 148 Changes in Fund Balances, Governmental Funds..................................................... 5 149 Tax Revenues by Source, Governmental Funds........................................................ 6 150 Assessed Value and Estimated Value of Taxable Property....................................... 7 151 Direct and Overlapping Property Tax Rates.............................................................. 8 152 Principal Property Tax Payers……………………………………………………… 9 153 Property Tax Levies and Collections......................................................................... 10
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