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THE CITY OF HOOVER, ALABAMA |
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Comprehensive Annual Financial Report |
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For the Fiscal Year Ended September 30, 2002 |
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TABLE OF CONTENTS
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INTRODUCTORY SECTION
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Page Number(s) |
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Cover Sheet
Introductory Map
Letter of Transmittal |
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Cover
Map
1-16 |
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GFOA Certificate of Achievement |
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17 |
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Organization Chart |
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19 |
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List of Principal Officials |
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21 |
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FINANCIAL SECTION |
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Independent Auditors' Report |
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25-26 |
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General Purpose Financial Statements |
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Combined Balance Sheet - All Fund Types, Account Groups and Discretely Presented Component Units |
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28-29 |
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Combined Statement of Revenues, Expenditures and Changes in Fund Balances - All Governmental Fund Types and Discretely Presented Component Units |
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30-31 |
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Combined Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - General and Special Revenue Funds |
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32-33 |
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Combined Statement of Revenues, Expenses and Changes in Retained Earnings - All Proprietary Fund Types |
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34 |
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Combined Statement of Cash Flows - All Proprietary Fund Types |
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35-36 |
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Notes to the Financial Statements |
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39-64 |
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Supplemental Information |
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Schedule of Funding Progress for the Pension Plan |
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67 |
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Combining, Individual Fund and Account Group Statements and Schedules |
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General Fund |
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71 |
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Comparative Balance Sheets |
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72 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances |
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73 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual |
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74-75 |
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Schedule of Current Operations Expenditures - Budget and Actual |
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76 |
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Special Revenue Funds |
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77 |
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Combining Balance Sheet |
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78-79 |
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Combining Statement of Revenues, Expenditures and Changes in Fund Balances |
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80-81 |
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E-911 Special Revenue Fund |
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Comparative Balance Sheets |
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82 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances |
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83 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual |
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84 |
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State Seven Cent Gasoline Tax Special Revenue Fund |
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Comparative Balance Sheets |
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85 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances |
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86 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual |
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87 |
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State Four and Five Cent Gasoline Tax Special Revenue Fund |
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Comparative Balance Sheets |
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88 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances |
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89 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual |
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90 |
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CDBG Special Revenue Fund |
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Comparative Balance Sheets |
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91 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances |
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92 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual |
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93 |
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Alabama Trust Fund Interest Fund |
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Comparative Balance Sheets |
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94 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances |
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95 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual |
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96 |
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Drug Enforcement Special Revenue Fund |
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Comparative Balance Sheets |
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97 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances |
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98 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual |
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99 |
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Court and Corrections Special Revenue Fund |
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Comparative Balance Sheets |
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100 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances |
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101 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual |
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102 |
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Capital Projects Funds |
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103 |
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Combining Balance Sheet |
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104 |
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Combining Statement of Revenues, Expenditures and Changes in Fund Balances |
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105 |
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Comparative Balance Sheets |
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106 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances |
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107 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual |
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108-109 |
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GOW Capital Projects Fund |
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Comparative Balance Sheets |
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110 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances |
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111 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual |
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112-113 |
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Library Capital Projects Fund |
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Comparative Balance Sheets |
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114 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances |
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115 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual |
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116-117 |
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Other Capital Projects Fund |
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Comparative Balance Sheets |
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118 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances |
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119 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual |
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120-121 |
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Enterprise Fund - Sewer Enterprise Fund |
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123 |
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Comparative Balance Sheets |
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125 |
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Comparative Statements of Revenues, Expenses and Changes in Retained Earnings |
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126 |
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Comparative Statements of Cash Flows |
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127 |
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Internal Service Fund - Fleet Service Fund |
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129 |
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Comparative Balance Sheets |
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131 |
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Comparative Statements of Revenues, Expenses and Changes in Retained Earnings |
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132 |
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Comparative Statements of Cash Flows |
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133 |
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General Fixed Assets Account Group |
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135 |
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Comparative Schedules of General Fixed Assets by Source |
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137 |
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Schedule of General Fixed Assets by Function and Activity |
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138 |
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Schedule of Changes in General Fixed Assets by Function and Activity |
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139 |
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General Long-Term Debt Account Group |
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141 |
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Comparative Schedules of General Long-Term Debt |
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143 |
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Discretely Presented Component Units |
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145 |
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Combining Balance Sheet |
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146-147 |
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Combining Statement of Revenues, Expenditures and Changes in Fund Balances |
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148-149 |
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Parks and Recreation Board of the City of Hoover |
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151 |
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Combined Balance Sheets - All Fund Types and Account Groups |
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153 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances - All Governmental Fund Types |
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154 |
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Comparative Schedules of General Fixed Assets by Source |
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155 |
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Schedule of General Fixed Assets by Function and Activity |
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156 |
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Schedule of Changes in General Fixed Assets by Function and Activity |
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157 |
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The City of Hoover Public Library Board |
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159 |
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Combined Balance Sheets - All Fund Types and Account Groups |
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161 |
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Comparative Statements of Revenues, Expenditures and Changes in Fund Balances - All Governmental Fund Types |
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162 |
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Comparative Schedules of General Fixed Assets by Source |
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163 |
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Schedule of General Fixed Assets by Function and Activity |
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164 |
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Schedule of Changes in General Fixed Assets by Function and Activity |
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165 |
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STATISTICAL SECTION |
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General Governmental Tax Revenues by Source - All Governmental Fund Types |
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169 |
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General Governmental Expenditures by Functions - All Governmental Fund Types |
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170 |
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General Governmental Revenues by Source - All Governmental Fund Types |
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171 |
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Property Tax Levies and Collections |
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172 |
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Assessed and Estimated Actual Value of Taxable Property |
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173 |
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Property Tax Rates - Direct and Overlapping Governments |
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174 |
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Principal Property Taxpayers |
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175 |
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Computation of Legal Debt Margin |
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176 |
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Ratio of Net General Obligation Debt to Assessed Value and Net General Obligation Debt Per Capita |
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177 |
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Ratio of Annual Debt Service Expenditures for General Obligation Debt to Total General Governmental Expenditures |
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178 |
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Computation of Direct and Overlapping Debt - General Obligation Warrants |
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179 |
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Demographic Statistics |
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180 |
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Construction, Building Permits and Retail Sales |
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181 |
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Miscellaneous Statistics |
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182 |
