Full Audit Report

CITY OF COOS BAY, OREGON ANNUAL FINANCIAL REPORT For the Year Ended June 30, 2005 CITY OF COOS BAY, OREGON ANNUAL FINANCIAL REPORT For the Year Ended June 30, 2005 TABLE OF CONTENTS Page CITY OFFICIALS 1 FINANCIAL SECTION Independent Auditor’s Report 2 Management’s Discussion and Analysis 3-9 Basic Financial Statements Government-Wide Financial Statements Statement of Net Assets 10 Statement of Activities and Changes in Net Assets 11 Fund Financial Statements Governmental Funds Balance Sheet 12 Statement of Revenues, Expenditures, and Changes in Fund Balances 13 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 14 Proprietary Funds Statement of Net Assets 15 Statement of Revenues, Expenses, and Changes in Fund Net Assets 16 Statement of Cash Flows 17 Notes to the Basic Financial Statements 18-35 REQUIRED SUPPLEMENTARY INFORMATION Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Major Funds Governmental General Fund 36 Major Capital Improvement Fund 37 Jurisdictional Exchange Reserve Fund 38 Proprietary Wastewater Fund 39 CITY OF COOS BAY, OREGON ANNUAL FINANCIAL REPORT For the Year Ended June 30, 2005 TABLE OF ...