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CITY of LYNN, MASSACHUSETTS Annual Financial Statements for the Year Ended June 30, 2007

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CITY of LYNN, MASSACHUSETTS Annual Financial Statements for the Year Ended June 30, 2007 CITY OF LYNN, MASSACHUSETTS Annual Financial Statements For the Year Ended June 30, 2007 TABLE OF CONTENTS PAGE INDEPENDENT AUDITORS’ REPORT 1 MANAGEMENT’S DISCUSSION AND ANALYSIS 3 BASIC FINANCIAL STATEMENTS: Government-Wide Financial Statements: Statement of Net Assets 18 Statement of Activities 19 Fund Financial Statements: Governmental Funds: Balance Sheet 20 Reconciliation of Total Governmental Fund Balances to Net Assets of Governmental Activities in the Statement of Net Assets 21 Statement of Revenues, Expenditures, and Changes in Fund Balances 22 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 23 Statement of Revenues and Other Sources, and Expenditures and Other Uses - Budget and Actual - General Fund 24 Proprietary Funds: Statement of Net Assets 25 Statement of Revenues, Expenses, and Changes in Fund Net Assets 26 Statement of Cash Flows 27 Fiduciary Funds: Statement of Fiduciary Net Assets 28 Statement of Changes in Fiduciary Net Assets 29 Notes to Financial Statements 30 SUPPLEMENTARY INFORMATION: Contributory Retirement System Information 54 MH&Co Melanson Heath & Company, PC Certified Public Accountants Management Advisors 10 New England Business Center Drive Suite 112 Andover, MA 01810 Tel (978) 749-0005 Fax (978) 749-0006 www.melansonheath.com INDEPENDENT AUDITORS’ REPORT To the Mayor and City Council City of Lynn, Massachusetts We have audited the accompanying financial statements of the governmental activi- ties, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Lynn, Massachusetts, as of and for the year ended June 30, 2007 (except for the Lynn Contributory Retirement System which is as of and for the year ended December 31, 2006), which collectively comprise the City’s basic financial statements as listed in the table of contents. These financial state- ments are the responsibility of the City of Lynn’s management. Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Lynn, as of June 30, 2007 (except the Lynn Contributory Retirement System which is as of December 31, 2006), and the respective changes in financial position and cash flows, where applicable, thereof and the respective budgetary comparison for the General Fund for the year then ended in conformity with accounting principles generally accepted in the United States of America. The management’s discussion and analysis, appearing on the following pages, and the supplementary information, appearing in the back of this report, are not Additional Offices: Greenfield, MA Ellsworth, ME Nashua, NH Manchester, NH a required part of the basic financial statements but are supplementary informa- tion required by accounting principles generally accepted in the United States of America. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presenta- tion of the required supplementary information. However, we did not audit the information and express no opinion on it. In accordance with Government Auditing Standards, we have also issued a report dated April 17, 2008 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The pur- pose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in conjunction with this report in considering the results of our audit. Andover, Massachusetts April 17, 2008 2 MANAGEMENT’S DISCUSSION AND ANALYSIS As management of the City of Lynn, we offer readers this narrative overview and analysis of the financial activities of the City of Lynn for the fiscal year ended June 30, 2007. A. OVERVIEW OF THE FINANCIAL STATEMENTS This discussion and analysis is intended to serve as an introduction to the basic financial statements. The basic financial statements are comprised of three com- ponents: (1) government-wide financial statements, (2) fund financial state- ments, and (3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Government-wide financial statements. The government-wide financial state- ments are designed to provide readers with a broad overview of our finances in a manner similar to a private-sector business. The statement of net assets presents information on all assets and liabilities, with the difference between the two reported as net assets. Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial position is improving or deteriorating. The statement of activities presents information showing how the government’s net assets changed during the most recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave). Both of the government-wide financial statements distinguish functions that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities include general government, public safety, highways and streets, sanitation, economic development, and culture and recreation. The business-type activities include the marina activities. Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Fund accounting is used to ensure and demonstrate compliance with finance-related legal requirements. All of the funds can be divided into three categories: governmental funds, proprietary funds and fiduciary funds. 3 Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements. Because the focus of governmental funds is narrower than that of the government- wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing deci- sions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. An annual appropriated budget is adopted for the general fund. A budgetary comparison statement has been provided for the general fund to demonstrate compliance with this budget. Proprietary funds. Proprietary funds are maintained as follows: Enterprise funds are used to report the same functions presented as business- type activities in the government-wide financial statements. Specifically, enterprise funds are used to account for the marina operations. Internal service funds are an accounting device used to accumulate and allo- cate costs internally among various functions. Specifically, internal service funds are used to account for self-insured employee health programs. Because these services predominantly benefit governmental rather than business-type functions, they have been included within governmental activities
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