The 2008 Comprehensive Annual Financial Report is divided into three sections. Section A is the Financial Section that contains the Independent Auditors Report, Management Discussion and Analysis and the Required Supplemental Information. Section B contains Supplementary Financial Statements and Combining Financial Statements of Nonmajor Funds. Section C is information about the Kansas City, Mo., statistical economic condition.
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Table of Contents
Introductory Section
Letter of Transmittal
Government Finance Officers Certificate of Achievement
City of Kansas City, Mo. Organizational Chart
A. Financial Section
Independent Auditors’ Report
Management’s Discussion and Analysis
Basic Financial Statements:
Government-Wide Financial Statements
Statement of Net Assets
Statement of Activities
Fund Financial Statements
Governmental Funds:
Balance Sheet
Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets
Statement of Revenues, Expenditures and Changes in Fund Balances
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances
of Governmental Activities to the Statement of Activities
Proprietary Funds:
Statement of Net Assets
Statement of Revenues, Expenses, and Changes in Fund Net Assets
Statement of Cash Flows
Fiduciary Funds:
Statement of Net Assets
Statement of Changes in Net Assets
Discretely Presented Component Units:
Combining Statement of Net Assets
Combining Statement of Changes in Net Assets
Notes to Financial Statements
Required Supplementary Information (Unaudited)
Budgetary Comparison Schedules
Schedules of Funding Progress and Condition Assessments and Maintenance Costs
B.Supplementary Information—Combining and Individual Fund Statements and Schedules
Combining Balance Sheets:
Nonmajor Governmental Funds
Nonmajor Special Revenue Funds
Nonmajor Debt Service Funds
Nonmajor Capital Projects Funds
Combining Statements of Revenues, Expenditures and Changes in Fund Balances
Nonmajor Governmental Funds
Nonmajor Special Revenue Funds
Nonmajor Debt Service Funds
Nonmajor Capital Projects Funds
Budgetary Comparison Schedules—Nonmajor Governmental Funds
Combining Statement of Net Assets—Nonmajor Enterprise Funds
Combining Statement of Revenues, Expenses and Changes in Fund Net Assets—Nonmajor Enterprise Funds
Combining Statement of Cash Flows—Nonmajor Enterprise 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
Combining Statement of Net Assets—Pension Trusts, Private Purpose Trusts and Agency Funds
Combining Statement of Changes in Pension Trust Net Assets
Combining Statement of Net Assets—Private Purpose Trust Funds
Combining Statement of Changes in Net Assets—Private Purpose Trusts
Combining Statement of Fiduciary Assets and Liabilities—Agency Funds
Combining Statement of Net Assets—Other Component Units
Combining Statement of Activities—Other Component Units
C. Statistical Section
Financial trends: These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time.
Revenue capacity: These schedules contain information to help the reader assess the City's most significant local revenue source, the property tax.
Debt capacity: The schedules present information to help the reader asses the affordability of the City's current levels of outstanding debt and the City's ability to issue additional debt in the future.
Demographic and economic information: These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place.
Operating information: These schedules contain service and infrastructure data to help the reader understand how the information in the City's financial report relates tot he services the City provides and the activities it performs.
