cafr2009_-_fontana

Cafr2009_fontana - COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED City of Fontana California Mark N Nuaimi Mayor Acquanetta Warren

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COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2009 City of Fontana California Mark N. Nuaimi, Mayor Acquanetta Warren, Mayor Pro Tem John B. Roberts, Council Member Janice Rutherford, Council Member Frank Scialdone, Council Member (At Date of Issuance) Kenneth R. Hunt, City Manager PREPARED BY CITY OF FONTANA MANAGEMENT SERVICES DEPARTMENT Lisa A. Strong, Management Services Director/Deputy City Treasurer Dawn Brooks, Accounting Manager
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Picture on Front Cover: Center Stage Theater 8463 Sierra Ave. Fontana, CA 92335 www.centerstagefontana.com Picture on Back Cover : Lewis Library and Technology Center 8437 Sierra Ave. Fontana, CA 92335 http://fontanalibrary.org
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CITY OF FONTANA COMPREHENSIVE ANNUAL FINANCIAL REPORT Year Ended June 30, 2009 TABLE OF CONTENTS Page Number INTRODUCTORY SECTION Letter of Transmittal i List of Principal Officials ix Certificate of Achievement for Excellence in Financial Reporting (GFOA) x Organizational Chart xi FINANCIAL SECTION Independent Auditors’ Report 1 Management’s Discussion and Analysis 3 Basic Financial Statements Government-Wide Financial Statements Exhibit A - Statement of Net Assets 17 Exhibit B - Statement of Activities 18
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CITY OF FONTANA COMPREHENSIVE ANNUAL FINANCIAL REPORT Year Ended June 30, 2009 TABLE OF CONTENTS Page Number FINANCIAL SECTION (continued) Fund Financial Statements Exhibit C - Balance Sheet – Governmental Funds 19 Exhibit D - Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets 20 Exhibit E - Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds 21 Exhibit F - Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities 23 Exhibit G - General Fund Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual 24 Exhibit H - Statement of Net Assets – Proprietary Funds 25 Exhibit I - Statement of Revenues, Expenses and Changes in Fund Net Assets – Proprietary Funds 26
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CITY OF FONTANA COMPREHENSIVE ANNUAL FINANCIAL REPORT Year Ended June 30, 2009 TABLE OF CONTENTS Page Number FINANCIAL SECTION (continued) Exhibit J - Statement of Cash Flows - Proprietary Funds 27 Exhibit K - Statement of Fiduciary Net Assets 28 Notes to the Financial Statements Note 1: Organization and Summary of Significant Accounting Policies 29 Note 2: Stewardship, Compliance and Accountability 38 Note 3: Cash and Investments 40 Note 4: Receivables 44 Note 5: Capital Assets 45 Note 6: Interfund Receivables, Payables and Transfers 47 Note 7: Long-Term Debt 49 Note 8: Risk Management 61 Note 9: Litigation 62 Note 10: Jointly Governed Organization 62 Note 11: Other Post-Employment Benefits 63 Note 12: Retirement Plan 65 Note 13: Other Revenue 67 Note 14: Utility Users Tax 68 Note 15: Fund Equity and Net Asset Restatements 68 Note 16: Subsequent Events 69
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CITY OF FONTANA COMPREHENSIVE ANNUAL FINANCIAL REPORT Year Ended June 30, 2009 TABLE OF CONTENTS Page Number FINANCIAL SECTION (continued) Combining and Individual Fund Statements and Schedules Schedule 1 -
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This note was uploaded on 02/23/2010 for the course ACCT 34231 taught by Professor Navaroli during the Spring '10 term at CSU San Bernardino.

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Cafr2009_fontana - COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED City of Fontana California Mark N Nuaimi Mayor Acquanetta Warren

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