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<br />City of Redwood City <br />Redwood City, California <br />Comprehensive Annual Financial Report <br />Fiscal Year Ended June 30, 2005 <br /> <br />TABLE OF CONTENTS <br /> <br />I. <br /> <br />INTRODUCTORY SECTION <br /> <br />Exhibit <br /> <br />Page <br /> <br />Finance Director's Letter of Transmittal................................................................................................ i <br /> <br />GFOA Certificate of Achievement for Excellence in Financial Reporting ........................................... vii <br /> <br />CSMFO Certificate of Outstanding Financial Reporting ...................................................................... viii <br /> <br />Name of Principal Officials................................................................................................................... ix <br /> <br />Names of Finance Department Staff.......... .............. ........ ........... ........................................................... x <br /> <br />Organization Charts ......................................................"""""""""""""""""""""""""""................... xi <br /> <br />City of Redwood City Core Purpose............. ......................... ............. """"""""""""""""'" """""""" xiii <br /> <br />II. <br /> <br />FINANCIAL SECTION <br /> <br />A. <br /> <br />Independent Auditor's Report on Basic Financial Statements ..................................................... I <br /> <br />B. <br /> <br />Management's Discussion and Analysis....................................................................................... 3 <br /> <br />C. <br /> <br />Basic Financial Statements: <br /> <br />Government-wide Financial Statements: <br /> <br />Statement ofN et Assets.................................................................................................... 16 <br /> <br />Statement of Activities...................................................................................................... 17 <br /> <br />Fund Financial Statements: <br /> <br />Major Governmental Funds: <br /> <br />Balance Sheet ................................................................................ """"""""""""""" 20 <br /> <br />Reconciliation of the Governmental Funds - Balance Sheet <br />With the Statement of Net Assets.................... .............. """""""""""""""'" 21 <br />Statement of Revenues, Expenditures, and Changes in Fund Balance...........,........... 22 <br />Reconciliation of the Net Change in Fund Balances- <br />Total Governmental Funds with the Statement of Activities.......................... 23 <br /> <br />Major Proprietary Funds: <br />Statement of Net Assets............ .......................... .................. """"""""""""""""""" 25 <br />Statement of Revenues, Expenses, and Changes in Fund Net Assets......................... 26 <br />Combining Statement of Cash Flows Increase (Decrease) <br />in Cash and Cash Equivalents.... .............................. ........... """""""""""""" 27 <br />