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CAFR 2004

CITY OF PACIFICA, CALIFORNIA

BASIC FINANCIAL STATEMENTS

AND REQUIRED AND OTHER SUPPLEMENTARY INFORMATION

FOR THE YEAR ENDED JUNE 30, 2004

TABLE OF CONTENTS

INTRODUCTORY SECTION
Letter of Transmittal
Organizational Chart
Directory of City Officials
v
x
xi
FINANCIAL SECTION
Independent Auditors' Report
Management's Discussion and Analysis
1
2
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements:
Statement of Net Assets
Statement of Activities and Changes in Net Assets

Governmental Fund Financial Statements:
Governmental Funds:
Balance Sheet
Reconciliation of the Governmental Funds to the Government-Wide Statement of Net Assets

Statement of Revenues, Expenditures and Changes in Fund Balances
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities and Changes in Net Assets

Proprietary Funds:
Statement of Net Assets

Statement of Activities and Changes in Fund Net Assets

Statement of Cash Flows
Fiduciary Funds:
Statement of Fiduciary Net Assets
Statement of Changes in Fiduciary Net Assets
15
17
18
21
22
23
24
25
26
27
28
29
30
31
Notes To Basic Financial Statements33
REQUIRED SUPPLEMENTARY INFORMATION

Budgetary Comparison Schedules:
General Fund
Gas Tax Fund
Redevelopment Agency Fund - Rockaway Beach
PERS-Schedule of Funding Progress
57
58
59
60
61
OTHER SUPPLEMENTARY INFORMATION
COMBINING FUND FINANCIAL INFORMATION

Other Nonmajor Governmental Funds:
Combining Balance Sheet - Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds
Combining Balance Sheet - Other Special Revenue Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Other Special Revenue Funds
Combining Balance Sheet - Other Capital Projects Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Other Capital Projects Funds
Combining Balance Sheet - Debt Service Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Debt Service Funds

Internal Service Funds:
Combining Statement of Net Assets

Combining Statement of Activities and Changes in Net Assets
63
64
65
68
69
72
73
76
77
79
80
81
BUDGETARY COMPARISON SCHEDULES (OTHER SPECIAL REVENUE FUNDS)

Planned Local Drainage Fund
Aircraft Noise Project Fund
Supplemental Law Enforcement Fund
NPDES Stormwater Fund
Redevelopment Agency Low and Moderate Housing Fund
83
84
85
86
87
88
STATISTICAL SECTION

General Governmental Revenues by Source, Last Ten Fiscal Years
General Governmental Expenditures by Function, Last Ten Fiscal Years
General Governmental Revenues - Taxes Detail, Last Ten Fiscal Years
Property Tax Levies and Collections, Last Ten Fiscal Years
Assessed Valuation, Tax Rate and Tax Levies, Last Ten Fiscal Years
Property Tax Rates - District and Overlapping Governments, Last Ten Fiscal Years
Principal Taxpayers
Special Assessment Billings and Collections, Last Ten Fiscal Years
Computation of Legal Debt Margin
Ratio of Net General Obligation Bonded Debt to Assessed Value and Net General Obligation Bonded Debt per Capita, Last Ten Fiscal Years
Ratio of Annual Debt Service Expenditures For General Long-Term Obligations to Total General Governmental Expenditures, Last Ten Fiscal Years
Direct and Estimated Overlapping Bonding Debt
Revenue Bond Coverage
Population, Last Ten Fiscal Years
Property Value, Construction, Bank and Savings & Loan Deposits, Last Ten Fiscal Years
Miscellaneous Statistical Data
89
91
92
93
94-95
96
97
98
99
100
101
102
103
104
105
106-107