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CITY OF SOUTH BEND, INDIANA <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />FOR THE YEAR ENEDED DECEMBER 31, 2005 <br />TABLE OF CONTENTS <br />INTRODUCTORY SECTION <br />Tableof Contents ........................................................._....................,. ............................... <br />CityOfficials .......................................................................................... ............................... <br />Controller's Letter of Transmittal ......................................................... ............................... <br />Certificate of Achievement for Excellence in Financial Reporting ........ ............................... <br />OrganizationChart ................................................................................ ............................... <br />FINANCIAL SECTION <br />Independent Auditor's Report on Financial Statements and <br />Supplementary Schedule of Expenditures of Federal Awards. ............................. .......... <br />Management's Discussion and Analysis <br />Basic Financial Statements: <br />Government -Wide Financial Statements: <br />Statement of Net Assets ......................................................... ............................... <br />Statementof Activities ............................................................ ............................... <br />Fund Financial Statements: <br />Balance Sheet — Governmental Funds ................................... ............................... <br />Statement of Revenues, Expenditures and Other Changes in Fund <br />Balances —Governmental f= unds ..................................... ............................... <br />Reconciliation of the Statement of Revenues, Expenditures and Changes in <br />Fund Balances of Governmental Funds to the Statement of Activities........... <br />Statement of Net Assets — Proprietary Funds ........................ ............................... <br />Statement of Revenues, Expenses and Other Changes in <br />Fund Net Assets — Proprietary Funds...... .......... .......... ................................. <br />Statement of Cash Flows — Proprietary Funds...... ..... ........ ............. ................ <br />Statement of Fiduciary Net Assets — Fiduciary Funds ............ ............................... <br />Statement of Changes in Fiduciary Net Assets — Fiduciary Funds ........................ <br />Notes to Financial Statements <br />Reauired Suoolementary Information: <br />i <br />iv <br />v <br />xvii <br />xviii <br />1 <br />3 <br />13 <br />15 <br />16 <br />18 <br />19 <br />20 <br />22 <br />24 <br />26 <br />27 <br />.................. ............................ 28 <br />Schedules of Funding Progress. .............. ....................................... _ ............ ....... ................. 61 <br />Schedules of Contributions From the Employer and Other Contributing Entities ........................ 62 <br />Budgetary Comparison Schedules ................... ___ ........ .......... ____ ...... ____ ......................... . 63 <br />Budget/GAAP Reconciliation_ _ _ . ........................ ........................... .................. ___ .............. 69 <br />Combining Statements and Schedules: <br />Nonmajor Governmental Funds: <br />Description...................... ............................... ...................................... ............................... 70 <br />CombiningBalance Sheet ............................................................................. ............................... 76 <br />Combining Statement Statement of Revenues, Expenditures and Other Changes in Fund <br />Balances................................................................................................. ............................... 84 <br />Budgetary Comparison Schedules ................................................................ ............................... 92 <br />Nonmajor Enterprise Funds <br />Description.................................................................................................... ............................... 107 <br />Combining Statement of Net Assets ............................................................. ............................... 108 <br />Combining Statement of Revenues, Expenses and Other Changes in <br />FundNet Assets ..................................................................................... ............................... 110 <br />Combining Statement of Cash Flows........ ................................................... ............................... 111 <br />a <br />