CITY OF PORT ARTHUR, TEXAS Comprehensive Annual Financial Report For the Fiscal Year Ended September 30, 2015 Jerry W. Dale, CPA, CGFO Director of Finance Harold R. Hankins, Comptroller CITY OF PORT ARTHUR, TEXAS For the Year Ended September 30, 2015 CONTENTS PAGE ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Introductory Section (Unaudited) 1 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Letter of Transmittal I ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................City Officials V ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Org Chart VI ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Financial Section 1 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Independent Auditors' Report 1 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Management's Discussion and Analysis 4 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Basic Financial Statements ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Basic Financial Statements ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Government Wide Financial Statements ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement of Net Position ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement of Activities ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Major Fund Financial Statements 13 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Governmental Funds 13 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Governmental Funds 13 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Balance Sheet 13 ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Statement of Revenues, Expenditures and Changes in Fund Balances 14 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental ................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................Funds