A. Independent Auditor's Report	1
B. Management's Discussion and Analysis	3
C. Basic Financial Statements
Government-wide Financial Statements
Statement of Net Assets	17
Statement of Activities	18
Governmental Fund Financial Statements
Governmental Funds
Balance Sheet	20
Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets	23
Statement of Revenues, Expenditures, and Changes in Fund Balances	24
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 Assets	27
Statement of Revenues, Expenses, and Changes in Net Assets	28
Statement of Cash Flows	29
Notes to the Basic Financial Statements	31

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D. Required Supplementary Information
Budgetary Comparison Schedule - General Fund	62
PERS - Schedule of Funding Progress	64
E. Other Supplementary Information
Budgetary Comparison Schedules
General Capital Improvement Capital Projects Fund	66
Redevelopment Agency - Rockaway Beach Capital Projects Fund	67
Debt Service Fund	68
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 Funds	72
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 Funds	76
Combining Balances Sheet - Capital Projects Funds	82
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Capital Projects Funds	83
Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Capital Projects Funds	84
Combining Statement of Net Assets - Internal Service Funds	90
Combining Statement of Revenues, Expenses, and Changes in Net Assets - Internal Service Funds	91
Combining Statement of Cash Flows - Internal Service Funds	92

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Statistical Section

A. Financial Trends Information
Net Assets by Component	98
Changes in Net Assets	99
Fund Balances of Governmental Funds	100
Changes in Fund Balances of Governmental Funds	101
Principal Sales Tax Remitters	102
Taxable Sales by Category	103
Direct and Overlapping Sales Tax Rates	104
Tax Revenues by Source	105
B. Revenue Capacity Information
Assessed Valuation, Tax Rate, and Tax Levies	106
C. Debt Capacity Information
Direct and Overlapping Property Tax Rates	107
Principal Property Tax Payers	108
Property Tax Levies and Collections	109
Ratios of Outstanding Debt by Type	110
Ratios of General Bonded Debt Outstanding	112
Direct and Overlapping Governmental Activities Debt	113
Legal Debt Margin Information	114
Pledged Revenue Coverage	115
D. Demographic and Economic Information
Demographic and Economic Statistics	116
Principal Employers	117
Full Time Equivalent Employees by Function/Program	118
E. Operating Information
Operating Indicators by Function/Program	119
Capital Asset Statistics by Function/Program	120
Sewer Rates	121