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2006 Comprehensive Annual Financial Report
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2006 Comprehensive Annual Financial Report
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City of South Bend, Indiana <br />Comprehensive Annual Financial Report <br />For The Year Ending December 31, 2006 <br />Table of Contents <br />FINANCIAL SECTION (Continued) <br />Combining Statement of Cash Flows ....................................................................................131-132 <br />Internal Service Funds: <br />Description .............................................................................................................................133 <br />Combining Statement of Net Assets ......................................................................................134 <br />Combining Statement of Revenues, Expenses and Changes in <br />Fund Net Assets ..............................................................................................................135 <br />Combining Statement of Cash Flows ..............................................................................136-137 <br />Fiduciary Funds: <br />Description .................:...........................................................................................................138 <br />Combining Statement of Fiduciary Net Assets -Pension Trust Funds .................................139 <br />Combining Statement of Changes in Fiduciary Net Assets -Pension Trust Funds ..............140 <br />Statement of Changes in Assets and Liabilities -Agency Funds ..........................................141 <br />STATISTICAL SECTION <br />Net Assets by Component -Last Ten Years .............................................................................. 142 <br />Changes in Nets Assets -Last Ten Years ............................................................................143- 145 <br />Fund Balances, Governmental Funds -Last Ten Years ............................................................. 146 <br />Changes in Fund Balances, Governmental Funds -Last Ten Years ...................................147- 148 <br />Full-Time Equivalent City Government Employees -Last Ten Years .......................................... 149 <br />Principa( Property Taxpayers -Current and Nine Years Ago ...................................................... 150 <br />Principal Employers -Current and Nine Years Ago ..................................................................... 151 <br />Ten Largest Taxpayers -Personal Property ................................................................................ 152 <br />Operating Indicators by FunctioNProgram -Last Ten Yeas ........................................................ 153 <br />Capital Asset and Infrastructure Statistics by Function/Program -Last Ten Years .................. 154 <br />Direct and Overlapping Property Tax Rates -Last Ten Years .................................................... 155 <br />Assessed Value and Actual Value of Taxable Property -Last Ten Years ................................... 156 <br />Detail of Net Assessed Valuation ................................................................................................. 157 <br />Assessed and Estimated Actual Value of Taxable Property -Last Ten Years ............................ 158 <br />Property Tax Levies and Collections -Last Ten Years ................................................................ 159 <br />Computation of Legal Debt Margin ............................................................................................... 160 <br />Legal Debt Margin Information -Last Ten Years ......................................................................... 161 <br />Ratios of Outstanding Debt by Type -Last Ten Years ................................................................ 162 <br />Computation of Direct and Overlapping Debt ............................................................................... 163 <br />Ratio of Net General Bonded Debt to Assessed Value -Last Ten Years .................................. 164 <br />Ratio of Annual Debt Service Expenditures for General Bonded Debt to General <br />Governmental Expenditures -Last Ten Years .............................................................. 165 <br />Schedule of Revenue Bond Coverage, Water Utility Bonds -Last Ten Years ........................ 166 <br />Schedule of Revenue Bond Coverage, Wastewater Utility Bonds -Last Ten Years ................... 167 <br />County Income Tax Revenue -Last Ten Years ........................................................................... 168 <br />City's Ten Largest Water Customers ............................................................................ 169 <br />City's Ten Largest Sewage Works Customers ............................................................................. 170 <br />Property Tax Collections -Cash Basis - 2003 to 2006 ............................................................... 171 <br />Total County Option Income Tax Distribution by Taxing Unit - 2001 to 2006 ............................... 172 <br />Demographic Statistics -Last Ten Years .................................................................................... 173 <br />Comparison of Growth Rates in Personal Income for St. Joseph County, <br />The State of Indiana and U.S. Disposable Personal Income ............................................... 174 <br />New Construction, Number of Permits and Property Values -Last Ten Years ........................... 175 <br />Financial Institution Data -Last Ten Years .................................................................................. 176 <br />2 <br />
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