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CITY OF SOUTH BEND, INDIANA <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />FOR THE YEAR ENDED DECEMBER 31, 2002 <br />TABLE OF CONTENTS <br />Page <br />INTRODUCTORY SECTION <br />Table of Contents .......................................... <br />City Officials ........................................................................................................................................ iv <br />Controller's Letter of Transmittal ......................................................................................................... v <br />Organization Chart .............................................................................................................................. xvii <br />Certificate of Achievement for Excellence in Financial Reporting ...................................................... xviii <br />II. FINANCIAL SECTION <br />Independent Auditor's Report on Financial Statements and <br />Supplementary Schedule of Expenditures of Federal Awards ......................................, 1 <br />Management's Discussion and Analysis .................................... 3 <br />Basic Financial Statements: <br />Government-Wide Financial Statements: <br />Statement of Net Assets ........................................................................................................ 12 <br />Statement of Activities .................................................................................................................. 14 <br />Fund Financial Statements: <br />Balance Sheet -Governmental Funds .................................................................................. 15 <br />Statement of Revenues, Expenditures and Other Changes in Fund <br />Balances -Governmental Funds .................................................................................... 17 <br />Reconciliation of the Statement of Revenues, Expenditures and Changes in <br />Fund Balances of Governmental Funds to the Statement of Activities ........................... 19 <br />Statement of Net Assets -Proprietary Funds ....................................................................... 20 <br />Statement of Revenues, Expenses and Other Changes in <br />Fund Net Assets -Proprietary Funds ............................................................................. 22 <br />Statement of Cash Flows -Proprietary Funds ...................................................................... 24 <br />Statement of Fiduciary Net Assets -Fiduciary Funds ........................................................... 26 <br />Statement of Changes in Fiduciary Net Assets -Fiduciary Funds ........................................ 27 <br />Notes to Financial Statements 28 <br />Required Suoolementarv Information: <br />Schedules of Funding Progress ................................................................................................... 60 <br />Schedules of Contributions From the Employer and Other Contributing Entities ......................... 61 <br />Budgetary Comparison Schedules ............................................................................................... 62 <br />Budget/GAAP Reconciliation ........................................................................................................ 69 <br />Combining Statements and Schedules: <br />Nonmajor Governmental Funds: <br />Description ............................................................................................................................. 70 <br />Combining Balance Sheet ..................................................................................................... 76 <br />Combining Statement of Revenues, Expenditures and <br />Other Changes in Fund Balances ................................................................................... 83 <br />Statements of Revenues, Expenditures, and Changes in Fund <br />Balances -Budget and Actual ....................................................................................... 90 <br />