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
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FINANCIAL SECTION
Independent Auditors' Report Management's Discussion and Analysis	1
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BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements: Statement of Net Assets Statement of Activities and Changes in Net Assets	15
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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
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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
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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
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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
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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
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