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CITY OF SOUTH BEND, INDIANA <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />FOR THE YEAR ENDED DECEMBER 31, 2001 <br />TABLE OF CONTENTS <br />Descri lion <br />I, INTRODlJCTORY SECTION <br />P.~ <br />Table of Contents ............................................................................................................................... <br />City Officials ........................................................................................................................................ v <br />Cantroiler's Letter of Transmittal ............................................................................~........................... vi <br />Organization Chart ............................................................................................................................. xxvi <br />Certificate of Achievement for Excellence in Financial Reporting '~ <br />.................................................. xxvii <br />ll. FINANCIAL SECTION <br />independent Auditors' Opinion on General-Purpose Financial Statements <br />and Supplementary Schedule of Expenditures of Federal Awards ....... <br />Independent Auditors' Report on Compliance and on internal Control Over <br />Financial Reporting Based on an Audit of Financial Statements <br />Performed in Accordance With Government Auditing Standards............ <br />General-Pur ose Financial Statements Basic Financial Statements <br />Combined Balance Sheet-All Fund Types and Account Groups., <br />4 <br />Combined Statement of Revenues, Expenditures, and Changes in Fund <br />Balances -Ali Governmental Fund Types and Expendable Trust Funds ........................... 6 <br />Combined Statement of Revenues, Expenditures, and Changes in Fund <br />Balances -Budget and Actual - ANON-GAAP BASIS -General, Special <br />Revenue, Debt Service and Capital Projects Fund Types ........................ ~ <br />Combined Statement of Revenues, Expenses, and Changes in Retained Earnings, <br />Fund Balances -All Proprietary Fund Types .............................................................., 9 <br />Combined Statement of Cash Flows -All Proprietary Fund Types .............................................,.., 11 <br />Statement of Changes in Plan Net Assets -Pension Trust Funds. 13 <br />Notes toGeneral-Purpose Financial Statements .........,. <br />14 <br />Required Supplementary Information <br />Schedule of Funding Progress: <br />Public Employees' Retirement Fund ................................................................................... 50 <br />1925 Police Pension Fund ................................................................................................... 50 <br />1931 Firefighters' Pension Fund .......................................................................................... 5D <br />Schedule of Contributions Fram the Employer <br />And Other Contributing Entity .............................................................................................. 51 <br />