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Comprehensive Annual Financial Report for Fiscal Year Ending June, 2005

CITY OF PACIFICA, CALIFORNIA
BASIC FINANCIAL STATEMENTS
AND REQUIRED AND OTHER SUPPLEMENTARY INFORMATION
FOR THE YEAR ENDED JUNE 30, 2005
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
15
17
18
Governmental Fund Financial Statements:
Governmental Funds:

Balance Sheet
Reconciliation of the Governmental Funds to the Goverment-Wide
Statement of Net Assets
Statement of Revenues, Expenditures and Changes in Fund Balances
Reconciliation of the Govermental 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
21
22
23
24
25
26
27
28
Notes To Basic Financial Statements 30
REQUIRED SUPPLEMENTARY INFORMATION 53
Budgetary Comparison Schedules:
General Fund
Debt Service Fund
Redevelopment Agency Fund - Rockaway Beach
PERS-Schedule of Funding Progress
54
55
56
57
OTHER SUPPLEMENTARY INFORMATION
COMBINING FUND FINANCIAL INFORMATION 59
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
60
61
64
65
68
69
72
73
75
76
77
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
Debt Service Fund
79

80
81
82
83
84
85
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

87
88
89
90
91
92
94
95
96
97
98
99
100
101
104
105
106