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City of South Bend, Indiana <br />Comprehensive Annual Financia( Report <br />For The Year Ending December 31, 2006 <br />Table of Contents <br />INTRODUCTORY SECTION <br />Table of Contents ........................................................................................................................1-3 <br />City Officials .................................................................................................................4 <br />Controller's Letter of Transmittal ...........................................................................................5-16 <br />Certificate of Achievement for Excellence in Financial Reporting ..................................................17 <br />Organization Chart ..........................................................................................................................18 <br />FINANCIAL SECTION <br />Independent Auditor's Report on Financial Statements and <br />Supplementary Schedule of Expenditures of Federal Awards ............................................19-20 <br />Management's Discussion and Analysis ...................................................................................21-31 <br />Basic Financial Statements: <br />Government-Wide Financial Statements: <br />Statement of Net Assets ............................................................................................... 32-33 <br />Statement of Activities .................................................................................................. .....34 <br />Fund Financial Statements: <br />Balance Sheet-Govemmental Funds ......................................................................... 35-36 <br />Statement of Revenues, Expenditures and Other Changes in Fund <br />Balances =Govemmental Funds ........................................................................... .....37 <br />Reconciliation of the Statement of Revenues, Expenditures and Changes in <br />Fund Balances of Govemmental Funds to the Statement of Activities .................. .....38 <br />Statement of Net Assets -Proprietary Funds .............................................................. 39-40 <br />Statement of Revenues, Expenses and Other Changes in <br />Fund Net Assets -Proprietary Funds .................................................................... .....41 <br />Statement of Cash Flows -Proprietary Funds ............................................................. 42-43 <br />Statement of Fiduciary Net Assets -Fiduciary Funds .................................................. .....44 <br />Statement of Changes in Fiduciary Net Assets -Fiduciary Funds .............................. .....45 <br />Notes to Financial Statements ............................................................................................46-77 <br />Required Suoolementarv Information: <br />Schedules of Funding Progress ...............................................................................................78 <br />Schedules of Contributions From the Employer and Other Contributing Entities ....................79 <br />Budgetary Comparison Schedules ......................................................................................80-85 <br />Budget/GAAP Reconciliafion ...................................................................................................86 <br />Combining and tndividual Fund Statements and Schedules: <br />Govemmental Funds: <br />Description -Nonmajor Govemmental Funds ....................................................................87-92 <br />Combining Balance Sheet -Nonmajor Govemmental Funds ..........................................93-101 <br />Combining Statement of Revenues, Expenditures and Other Changes in Fund <br />Balances -Nonmajor Govemmental Funds ............................................................102-110 <br />Schedules of Revenues, Expenditures, and Changes in Fund <br />Balances -Budget and Actual .................................................................................111-126 <br />Nonmajor Enterprise Funds: <br />Description .............................................................................................................................127 <br />Combining Statement of Net Assets ...............................................................................128-129 <br />Combining Statement of Revenues, Expenses and Other Changes in <br />Fund Net Assets ..............................................................................................................130 <br />