• Transmittal Letter
• Certificate of Achievement for Excellence in Financial Reporting
• Structure of City Government

• Independent Auditor's Report

General-Purpose Financial Statements:    (About)   (back to Top)

• Combined Balance Sheet - All Fund Types and Account Groups
• Combined Statement of Revenues, Expenditures and Changes in Fund Balances -All Governmental Fund Types
• Combined Statement of Revenues, Expenditures and Changes in Fund Balances -Budget (GAAP Basis) and Actual - General, Special Revenue, and Capital Projects Fund Types
• Combined Statement of Revenues, Expenses and Changes in Retained Earnings -All Proprietary Fund Types
• Combined Statement of Cash Flows - All Proprietary Fund Types
• Statement of Changes in Net Assets - Investment Trust Fund
• Notes to General-Purpose Financial Statements

Additional Information:   (back to Top)

Combining and Individual Fund and Account Group Statements and Schedules

 General Fund:   (About)   (back to Top)

• Comparative Balance Sheets
• Schedule of Revenues, Compared to Budget (GAAP Basis)
• Schedule of Expenditures by Function, Compared to Budget (GAAP Basis)

Special Revenue Funds:   (About)   (back to Top)

• Combining Balance Sheet
• Combining Statement of Revenues, Expenditures and Changes in Fund Balances
• Local Transportation Special Revenue Fund - Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (GAAP Basis) and Actual
• Traffic Safety Special Revenue Fund - Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (GAAP Basis) and Actual
• Special Gas Tax Street Improvement Special Revenue Fund - Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (GAAP Basis) and Actual
• Downtown Improvement District Special Revenue Fund - Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (GAAP Basis) and Actual
• Housing and Community Development Special Revenue Fund - Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (GAAP Basis) and Actual
• Strategic Planning and Development Special Revenue Fund - Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (GAAP Basis) and Actual

Capital Projects Funds:   (About)   (back to Top)

• Combining Balance Sheet
• Combining Statement of Revenues, Expenditures and Changes in Fund Balances
• Special Fund for Capital Outlays Capital Projects Fund - Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (GAAP Basis) and Actual
• Capital Facility Fees Capital Projects Fund - Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (GAAP Basis) and Actual
• Parks Capital Projects Fund - Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (GAAP Basis) and Actual
• Parks and Recreation Facilities Capital Projects Fund - Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (GAAP Basis) and Actual
• State Parks and Recreation Capital Projects Fund - Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (GAAP Basis) and Actual
• McHenry Mansion Restoration Capital Projects Fund - Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (GAAP Basis) and Actual
• Redevelopment Agency Capital Projects Fund - Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (GAAP Basis) and Actual
• Improvement Districts Capital Projects Fund - Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (GAAP Basis) and Actual
• Community Facilities Districts Capital Projects Fund - Statement of Revenues, Expenditures and Changes In Fund Balance - Budget (GAAP Basis) and Actual
• Public Financing Authority Capital Projects Fund - Statement of Revenues, Expenditures and Changes in Fund Balance - Budget (GAAP Basis) and Actual

Debt Service Funds:   (About)   (back to Top)

• Combining Balance Sheet
• Combining Statement of Revenues, Expenditures and Changes in Fund Balances

Enterprise Funds:   (About)   (back to Top)

• Combining Balance Sheet
• Combining Statement of Revenues, Expenses and Changes in Retained Earnings
• Combining Statement of Cash Flows

Internal Service Funds:   (About)   (back to Top)

• Combining Balance Sheet 
• Combining Statement of Revenues, Expenses and Changes in Retained Earnings 
• Combining Statement of Cash Flows

Trust and Agency Funds:   (About)   (back to Top)

• Fiduciary Funds - Combining Balance Sheet 
• Investment Trust Fund - Statement of Net Assets
• Agency Funds - Combining Statement of Changes in Assets and Liabilities

General Fixed Assets:   (About)   (back to Top)

• Schedule of General Fixed Assets by Function and Activity 
• Schedule of Changes in General Fixed Asset by Function
• Schedule of General Fixed Assets by Source

• General Governmental Expenditures by Function - Last Ten Fiscal Years 
• General Revenues by Source - Last Ten Fiscal Years 
• Property Tax Levies and Collections - Last Ten Fiscal Years 
• Assessed and Estimated Actual Value of Taxable Property - Last Ten Fiscal Years 
• Property Tax Rates - All Overlapping Governments - Last Ten Fiscal Years 
• Special Assessment Billings and Collections - Last Ten Fiscal Years 
• Computation of Legal Debt Margin
• Computation of Direct and Overlapping Debt
• Continuing Disclosure Requirements Information 
• Revenue Bond Coverage - Wastewater Treatment Facility Revenue Bonds -Last Ten Fiscal Years
• Property Value, Construction and Bank Deposits - Last Ten Fiscal Years
• Principal Payers of Property Tax 
• Schedule of Insurance Policies in Force 
• Salaries and Surety Bonds of Principal Officials 
• Demographic and Miscellaneous Statistical Data