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<br /> <br /> <br />. . . <br />. . . <br />.... . . ::. Cit)' of Redwood City. <br />. Redwood City, California .::. <br />Comprehensive Annual Financial Report , <br />Fiscal Year Ended. June 30, 2008 . <br /> <br />TABLE. OF CONTENTS .. <br /> <br />. ; <br />'. <.1. .. <br /> <br />INTRODUCTORY SECTION, <br /> <br />l)at!e <br /> <br />.. <br />... <br /> <br />'Finance Director's. Letter ot T ransniittal ;L....:... ~...;:..':.; .~.}: ;:~~..:~:.... .L. ::~;... r.,.;....! .:~...:.;~.............. ..~............ ..~...~ .... i <br /> <br />. ..' . .. . , <br />.. 'GFOA Certificate of Achievemem for Excellenc,e :in Financial :Reportl.ng ..~ ;....: ........~:....:..........:..~...... ......... ......... vii <br /> <br />Name: of~ Principal Offic~als. ........:..:.. .~...: ..:.......J..................... ......~~.... :.:.. .~..... ....:....:'...... ~.~........... ~.;.........: .............. ...... viii <br /> <br />. N.ames o~ Firui~ce' bepartment Staff..:.:.. .~::.:.t... ..., ......;...:~:.....:..... ~ ..~:. ~.., ..,~:....;..:.. .......... ...... ;:....'........~:.......... ........ ... ix. <br /> <br />Organization .Cllartc.;.. ".~,..."".,,, ...;~.. ........: ...~.... .....,:..:......... ::.... :....:..:.. ........ .:.. :.. :... ..;..,.....-..:. ..:.... :...'......... .:.... .:.............. .... .....:. x.:. <br /> <br />'" ,'..,.. . : .. . ,'; ': . . !. . . . ... <br />CIty ~f Red,\~ood CIty Core Purpose... ........;.~...........:.. ...... ...... ......:....:...:.......... .....:...... ....................................... Xll <br /> <br />. n <br />! ~: <br /> <br />FINANCIAIJ SECTION: <br /> <br />A. .. Independent Auditor's Report ~n Basic Financial Sialem.e~ts~::'....:.;.;:...~........~H~.~~.L:.~~..~:.~...:.:...............,...~ 1 <br /> <br />. B; .'. ..Management' S Di~c~sion ,and. An~lysis:_;;.......~..;.~.'...:'~~.::..~. .:~..~~:.:~...~...~..:.... ..........:...~....~.....::......: .................'...3 <br /> <br />c. ' Basi~ Financ.ial Staten1ents: <br /> <br />. .. .. . '. . . <br />. .. . .' . <br />.Government-wide Financial Statements: ., ... ... '. :. . ' <br /> <br />~::::: ~~~~:i~~::'::::::: :::::~::::::::::::::::: ::::::::: ::::: :::::::: ::::: ::: ::::::: ::::1::::: ::: C::::::::: ::;: ::: :::: ~ ::::;:::;. <br /> <br />.. .. <br />. . .. .. <br />Fund FinanciaJ Staterriehts: ..': <br /> <br />. Maj~~. Govern~ent8J Funds:.': . .::., .:. . .. . .. . . <br />Balance Sh.eet... ..:~:....:,...... L...~.."...~......... ...... .;.........~. .......... ...... ....~....... ..~.:~.. ..... ...... ..... ..:. ..:... .'..~. 20 <br />'RecOnciliation of the .Governmental.Funds:~ Balance Sheet. .. . .., ,.... . .. . <br />.. .' .. .Wlth:'the Statement of Net AssetS ~'";';'''''''..''';'.:'''''''.''~''''.'''!''f'''''.'';'''''''''''''''''''''''''.....2'1 <br />statement .of Revenues~ Expenditures~.and' Chang~s,.in Fund:Baiance.~...~~... ........:...................22 <br />Reconbliation of the Net Changein:Fund Balalices:.-" ,. , .. ' <br />'Total Govemmemai Funds with the Statement of Activities :...:.....;".........................23 <br /> <br />. M:ajor'ProprietaryFund~: , : <br />. Statement of Net Assets ...:.......~..~..:..'....... ;..... .,......,:......;~;................. .:............... ..:~.... ..."......~... .......: 25 <br />..Statement of Reven.ues," Expenses., and Changes:iri. Fund Net Assets ~.........:.....:....................:26 <br />.. C:oiil~irring Statc111ent :of C,ash. Flows Increase (Decrease)....: .. :.. . :. ~: . <br />. , in Cash and Cash Equivalents .:;~..... ......:.~......:.:. ..........::..r.!.~. ......;....~ .:.:..:...... ....:.. ........... 27 <br /> <br />; . <br /> <br />: Fiduciary' Funds: ..,.,..: .; .: ; .. <br />Statern.ent of Fiduciary Net Assets......~.~~....~.......~.j.;.:..:. ..~,: .......'.. .....~. ....~....r.:.....:.:!.... ":~"""." ....... 28 <br /> <br /> <br />.. ... . I <br /> <br />Notes t~ Financial Stafen~ents ~:...~..... ...:.:L~.. .:~.~..;~ .:~. ...;: ..~.."..::;.~~::.. .':.......; ....~ ~.~.....:. ...::..!..:;,.!..........:. ..... ..:..~...... 29 <br /> <br /> <br /> <br /> <br /> <br />.,'M .... . ...... " <br />........:......,..-~ <br /> <br /> <br /> <br />