2006 Audit Report Sec 1

ReportOn The Audit OfCITY OF EVANSEvans, ColoradoDecember 31, 2006Table of Contents Page INTRODUCTORY SECTION Letter of Transmittal iFINANCIAL SECTION Independent Auditor's Report 1-2 Management Discussion Analysis 3-14 Basic Financial Statements: Government-wide Financial Statements: Exhibit 1 - Statement of Net Assets 15 Exhibit 2 - Statement of Activities 16-17 Fund Financial Statements: Exhibit 3 - Balance Sheet - Governmental Funds 18-19 Exhibit 4 - Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds 20-21 Exhibit 5 - Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual General Fund, Park Improvement Fund, and Capital Improvement Fund 22-24 Exhibit 6 - Statement of Net Assets - Proprietary Funds 25 Exhibit 7 - Statement of Revenues, Expenses, and Changes in Net Assets - Proprietary Funds 26 Exhibit 8 - Statement of Cash Flows - Proprietary Funds 27 Exhibit 9 - Reconciliation of Operating Income (Loss) to Net Cash Provided (Used) by Operating Activities 28 Exhibit 10- Statement of Fiduciary Net Assets 29 Exhibit 11- Statement of Changes on Fiduciary Net Assets 30 Notes to Financial Statements 31-51PageRequired ...