CAFR 2005

Accounting Office

Comprehensive Annual Financial Report for the Fiscal Year ended September 30, 2005

Table of Contents

Complete CAFR - contains the entire CAFR - the file is large

Introductory Section

Complete Introductory Section - contains all the sections listed separately below
Cover Pages
Table of Contents
Letter of Transmittal
GFOA Certificate of Achievement
Organization Charts
Names of Principal City Officials

Financial Section

Complete Financial Section - contains all the sections listed separately below:
Independent Auditors' Report
Management's Discussion and Analysis

Basic Financial Statements:

Government-wide Financial Statement:

Statement of Net Assets
Statement of Activities

Fund Financial Statements:

Balance Sheet-Governmental Funds

Reconciliation of the Balance Sheet of Governmental Funds to the

Statement of Net Assets

Statement of Revenues, Expenditures, and Changes in Fund Balances-

Governmental Funds

Reconciliation of the Statement of Revenues, Expenditures, and Changes in

Fund Balances of Governmental Funds to the Statement of Activities

Statement of Revenues, Expenditures, and Changes in Fund Balances-

Budget and Actual:

General Fund

Statement of Net Assets-Proprietary Funds

Reconciliation of the Proprietary Funds Statement of Net Assets to the

Statement of Net Assets

Statement of Revenues, Expenses, and Changes in Fund Net Assets-

Proprietary Funds

Reconciliation of the Statement of Revenues, Expenses and Changes in

Fund Net Assets of Proprietary Funds to the Statement of Activities

Statement of Cash Flows-Proprietary Funds
Statement of Fiduciary Net Assets-Fiduciary Funds
Statement of Changes in Fiduciary Net Assets-Fiduciary Funds
Statement of Changes in Assets and Liabilities-Agency Funds

Notes to Financial Statements 

Combining Balance Sheet-Nonmajor Governmental Funds

Combining Statement of Revenues, Expenditures, and Changes in Fund

Balances-Nonmajor Governmental Funds

Schedules of Revenues, Expenditures, and Changes in Fund Balances-

Budget and Actual:

Capital Projects Fund
Debt Service Fund
Community Development Special Revenue Fund
Permanent Fund - Dedicated Trust

Combining Statement of Net Assets-Nonmajor Proprietary Funds

Combining Statement of Revenues, Expenses, and Changes in Fund Net

Assets-Nonmajor Proprietary Funds

Combining Statement of Cash Flows-Nonmajor Proprietary Funds
Combining Statement of Cash Flows-Nonmajor Proprietary Funds
Combining Statement of Net Assets-Internal Service Funds

Combining Statement of Revenues, Expenses, and Changes in Fund Net

Assets-Internal Service Funds

Combining Statement of Cash Flows-Internal Service Funds

Capital Assets Used in the Operation of Governmental Funds:

Comparative Schedules by Source
Schedule By Function and Activity
Schedule of Changes By Function and Activity

Single Audit

Complete Single Audit Section - contains all the sections listed separately below

Schedule of Federal Financial Awards and Passenger Facility Charges Expended

for the Fiscal Year Ended September 30, 2004

Independent Auditor's Report on Compliance and on Internal Control Over

Financial Reporting Based on an Audit of Financial Statements Performed in

Accordance with Government Auditing Standards

Independent Auditor's Report on Compliance with Requirements Applicable to Each

Major Program and Internal Control Over Compliance in Accordance with

OMB Circular A-133

Independent Auditors' Report on Compliance With Requirements Applicable to the

Passenger Facility Charge Program and on Internal Control Over Compliance

Schedule of Findings and Questioned Costs

Statistical Information

Complete Statistical Information Section - contains all the sections listed separately below

Financial Trends

Net Assets by Component - Last Five Fiscal Years
Changes in Net Assets - Last Five Fiscal Years
Fund Balances, Governmental FUnds - Last Ten Fiscal Years
Changes in Fund Balances, Governmental Funds - Last Ten Fiscal Years

Revenue Capacity

Assessed Value and Actual Value of Taxable Property - Last Six Fiscal Years
Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years
Principle Property Tax Payers - Current Year and Nine Years Ago
Property Tax Levies and Collections - Last Ten Fiscal Years

Debt Capacity

Ratio of Outstanding Debt by Type & Ratio of Net General Bonded Debt Outstanding - Last 10 Fiscal Years
Direct and Overlapping Governmental Activities Debt - Last Ten Fiscal Years
Legal Debt Margin Information - Last Ten Fiscal Years
Pledged Revenue Coverage

Demographic and Economic Information

Demographic and Economic Statistics - Last Ten Calendar Years
Principal Employers - Current Year and Nine Years Ago

Operating Information

Full-time Equivalent City Government Employees by Function/Program
Operating Indicators by Function/Program
Capital Asset Statistics by Function/Program

Insurance Information

Insurance Policies and Fidelity Bonds
Schedule of Changes in Liability Estimates for the City of Boise Self-Insurance Plan
Schedule of Claims Paid from the City of Boise Self-Insurance Plan
Self-Insured Retention Losses vs. Reserves
Workers Compensation Self-Insured Retention Losses vs Reserves
Schedules of Estimated Workers Compensation Claims and Claims Paid from Boise City Self-Insured Workers Compensation Plan

Prepared by: Division of Financial Services