Show/Hide

Important Update: City Hall will be closed November 23rd and 24th for Thanksgiving.

 

2008 CAFR

Print
Press Enter to show all options, press Tab go to next option

Calistoga City Seal

CITY OF CALISTOGA, CALIFORNIA
Comprehensive Annual Financial Report
for the
Fiscal Year Ended June 30, 2008
Table of Contents 

INTRODUCTORY SECTION 

Table of Contents
Letter of Transmittal 
List of Principal Officials
Organization chart 


FINANCIAL SECTION

Report of Independent Accountants
Management’s Discussion and Analysis

Basic Financial Statements: 

Government-Wide Financial Statements: 
        Statement of Net Assets 
        Statement of Activities 

Fund Financial Statements: 
        Balance Sheet Governmental Funds  
        Statement of Revenues, Expenditures and Changes in Fund Balances 
        Governmental Funds 
        Reconciliation of Statement of Revenues, Expenditures and Changes in Fund 
        Balances of Governmental Funds to Statement of Activities  
        Statement of Net Assets- Proprietary Funds 
        Statement of Revenues, Expenses, and Changes in Fund Net Assets 
        Proprietary Funds 
        Statement of Cash Flows-Proprietary Funds 

Notes to the Basic Financial Statements

REQUIRED SUPPLEMENTAL INFORMATION SECTION

Budgetary Comparison Schedule - General Fund 
Note to RSI: Note A - Explanation of Differences Between Budgetary
Inflows and Outflows and GAAP Revenues and Expenditures
Schedule of Funding Progress - Public Employees Retirement System Plans 

SUPPLEMENTAL SECTION 

Combining Statements and Individual Fund Schedules-Nonmajor Funds: 

    Combining Balance Sheet Nonmajor Governmental Funds  
    Combining Statement of Revenues, Expenditures and Changes in 
    Fund Balances Nonmajor Governmental Funds


    Schedule of Revenues, Expenditures and Changes in Fund Balances 
    Budget and Actual (Budgetary Basis) Nonmajor Governmental Funds
    Pages 46 through 56
    Pages 57 through 65 


Capital Assets Used In Governmental Activities 

    Comparative Schedule of General Capital Assets By Source  
    Schedule of Changes in General Capital Assets By Source  
    Schedule of General Capital Assets By Function and Activity  
    Schedule of Changes in General capital Assets By Function and Activity  

STATISTICAL SECTION 

FINANCIAL TRENDS INFORMATION

    Schedule of Net Assets by Component - Last Five Fiscal Years
    Schedule of Changes in Net Assets - Last Five Fiscal Years 
    Schedule of Fund Balances All Governmental Funds - Last Five Fiscal Years 
    Schedule of Revenues, Expenditures and Changes in Fund Balances and 
    Debt Service Ratio -Last Five Fiscal Years 

REVENUE CAPACITY INFORMATION

    Transient Occupancy Tax Revenue Base Data- Last Ten Fiscal Years 
    Principal Transient Occupancy Tax Payers-In Alphabetical Order- Last Ten Fiscal Years 

DEBT CAPACITY INFORMATION 

    Ratio of Outstanding Debt By Type- Last Ten Fiscal Years
    Direct and Overlapping Governmental Activities Debt - Current Year 
    Legal Debt Margin - Last Ten Fiscal Years 

DEMOGRAPHIC AND ECONOMIC INFORMATION 

    Demographic and Economic Statistics - Last Ten Fiscal Years
    Principal Employers – Last Ten Fiscal Years

OPERATING INFORMATION 

    Number of Full Time Equivalent City Employees - Last Ten Fiscal Years 
    Operating Indicators - Last Ten Fiscal Years 
    Capital Asset Statistics - Last Ten Fiscal Years


Free viewers are required for some of the attached documents.
They can be downloaded by clicking on the icons below.

Acrobat Reader Flash Player QuickTime Windows Media Player Microsoft Silverlight Word Viewer Excel Viewer PowerPoint Viewer