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CITY OF SOUTH BEND, INDIANA <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />FOR THE YEAR ENEDED DECEMBER 31, 2004 <br />TABLE OF CONTENTS <br />INTRODUCTORY SECTION <br />Tableof Contents ................................................................................................ ............................... i <br />CityOfficials ......................................................................................................... ............................... iv <br />Controller's Letter of Transmittal ............................... _ ................................. ....... ........ .......... ............ v <br />Certificate of Achievement for Excellence in Financial Reporting ....................... ............................... xvii <br />Organization Chart. ................ iii <br />IJf0I_1ki CalL1� -181 01910 <br />Independent Auditor's Report on Financial Statements and <br />Supplementary Schedule of Expenditures of Federal Awards ............. ............................... <br />Management's Discussion and Analysis ............................................................. ............................... <br />3 <br />Basic Financial Statements: <br />73 <br />Government -Wide Financial Statements: <br />Statementof Net Assets ......................................................................... ............................... <br />13 <br />Statement of Activities ............................................................................ ............................... <br />15 <br />Fund Financial Statements: <br />Balance Sheet — Governmental Funds ................................................... ............................... <br />16 <br />Statement of Revenues, Expenditures and Other Changes in Fund <br />107 <br />Balances — Governmental Funds ..................................................... ............................... <br />18 <br />Reconciliation of the Statement of Revenues, Expenditures and Changes in <br />109 <br />Fund Balances of Governmental Funds to the Statement of Activities ........................... <br />19 <br />Statement of Net Assets — Proprietary Funds... .................................................................... <br />20 <br />Statement of Revenues, Expenses and Other Changes in <br />Fund Net Assets —Proprietary Funds .............................................. ............................... <br />22 <br />Statement of Cash Flows — Proprietary Funds ....................................... ............................... <br />24 <br />Statement of Fiduciary Net Assets — Fiduciary Funds., ............. ............................... ...... <br />26 <br />Statement of Changes in Fiduciary Net Assets — Fiduciary Funds ........ ............................... <br />27 <br />Notes to Financial Statements.,... ...................................... r .... .............. .......... ...... 28 <br />Reouired Suoolementary Information: <br />Schedules of Funding Progress ......................... 1— ............ . ....... ............ ...................................... 58 <br />Schedules of Contributions From the Employer and Other Contributing Entities 59 <br />Budgetary Comparison Schedules ................................................................ ............................... 60 <br />Budget/GAAP Reconciliation ........................................................................ ............................... 66 <br />Combining Statements and Schedules: <br />Nonmajor Governmental Funds: <br />Description.................................................................................................... ............................... <br />67 <br />CombiningBalance Sheet. ............................................................................... ........................... <br />73 <br />Combining Statement Statement of Revenues, Expenditures and Other Changes in Fund <br />Balances................................................................................................. ............................... <br />82 <br />Budgetary Comparison Schedules ................................................................ ............................... <br />91 <br />Nonmajor Enterprise Funds: <br />Description.................................................................................................... ............................... <br />106 <br />Combining Statement of Net Assets ............................................................. ............................... <br />107 <br />Combining Statement of Revenues, Expenses and Other Changes in <br />FundNet Assets ..................................................................................... ............................... <br />109 <br />Combining Statement of Cash Flows ............................................................ ............................... <br />110 <br />