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CITY OF PACIFICA
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2006

Table of Contents

Download Part A:

Introductory Section

Letter of Transmittalv
GFOA Certificate of Achievement for Excellence in Financial Reportingx
Organization Chartxi
Directory of City Officialsxii

Download Part B:

Financial Section

A. Independent Auditor's Report1
B. Management's Discussion and Analysis3
C. Basic Financial Statements
    Government-wide Financial Statements
    Statement of Net Assets17
    Statement of Activities18
    Governmental Fund Financial Statements
    Governmental Funds
    Balance Sheet20
    Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets23
    Statement of Revenues, Expenditures, and Changes in Fund Balances24

    Reconciliation of the Statement of Revenues, Expenditures, and Changes In Fund Balances of Governmental Funds to the Statement of Activities

26
    Proprietary Funds
    Statement of Net Assets27
    Statement of Revenues, Expenses, and Changes in Net Assets 28
    Statement of Cash Flows 29
    Notes to the Basic Financial Statements 31

Download Part C:

D. Required Supplementary Information
    Budgetary Comparison Schedule - General Fund62
    PERS - Schedule of Funding Progress64

E. Other Supplementary Information

    Budgetary Comparison Schedules

    General Capital Improvement Capital Projects Fund 66
    Redevelopment Agency - Rockaway Beach Capital Projects Fund67
    Debt Service Fund68

    Combining Nonmajor Governmental Fund Statements and Schedules Combining Balance Sheet

69
    Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 70
    Combining Balances Sheet - Special Revenue Funds72

    Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Special Revenue Funds

74
    Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Special Revenue Funds76
    Combining Balances Sheet - Capital Projects Funds82
    Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Capital Projects Funds83

    Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Capital Projects Funds

84
    Combining Statement of Net Assets - Internal Service Funds90
    Combining Statement of Revenues, Expenses, and Changes in Net Assets - Internal Service Funds91
    Combining Statement of Cash Flows - Internal Service Funds92

Download Part D:

Statistical Section

A. Financial Trends Information
    Net Assets by Component 98
    Changes in Net Assets99
    Fund Balances of Governmental Funds100
    Changes in Fund Balances of Governmental Funds101
    Principal Sales Tax Remitters102
    Taxable Sales by Category103
    Direct and Overlapping Sales Tax Rates104
    Tax Revenues by Source105
B. Revenue Capacity Information
    Assessed Valuation, Tax Rate, and Tax Levies106
C. Debt Capacity Information
    Direct and Overlapping Property Tax Rates107
    Principal Property Tax Payers108
    Property Tax Levies and Collections109
    Ratios of Outstanding Debt by Type110
    Ratios of General Bonded Debt Outstanding112
    Direct and Overlapping Governmental Activities Debt113
    Legal Debt Margin Information114
    Pledged Revenue Coverage115
D. Demographic and Economic Information
    Demographic and Economic Statistics 116
    Principal Employers117
    Full Time Equivalent Employees by Function/Program118
E. Operating Information
    Operating Indicators by Function/Program119
    Capital Asset Statistics by Function/Program120
    Sewer Rates 121