Comprehensive Annual Financial Report (CAFR)

Fiscal Year (FY) ending June 30, 2005:
Submitted to the Mayor, City Council, and citizens of Cedar Rapids on October 28, 2005

Table of Contents
(pdf: 2 pages, 85 KB)

1. Letter of Transmittal
   (pdf: 8 pages, 105 KB)
   An introduction to the report. Prepared by Accounts and Finances Commissioner Lyle K. Hanson and City Controller-Auditor Casey J. Drew .
   
2. Certificate of Achievement for Excellence in Financial Reporting
   (pdf: 1 page, 202 KB)
   Presented to the City for its Comprehensive Annual Financial Report for the Fiscal Year ending June 30, 2004 by the Government Finance Officers Association of the U.S. and Canada.
   
3. City Organization Chart and Principal Officers
   (pdf: 2 pages, 97 KB)
   
4. Independent Auditor's Report
   (pdf: 2 pages, 32 KB)
   The State Code requires an annual audit of the financial statements of the City. McGladrey and Pullen, LLP Certified Public Accountants conducted the audit for Fiscal Year 2005.
   
5. Management's Discussion and Analysis
   (pdf: 8 pages, 121 KB)
   City management provides an overview and analysis of the financial statements of the City of Cedar Rapids for Fiscal Year 2005.
   
6. Basic Financial Statements
   (pdf: 40 pages, 842 KB)
   Government-wide and fund financial statements as well as notes to the financial statements and required supplementary information regarding budgetary comparisons.
   
7. Combining Statements
   (pdf: 15 pages, 504 KB)
   For non-major governmental, non-major enterprise, internal service, and agency funds.
   
8. Statements for Discretely Presented Component Units
   (pdf: 2 pages, 98 KB)
   Statements of revenues, expenses, and changes in fund net assets as well as statements of cash flows.
   
9. Capital Assets Used in the Operation of Governmental Funds
   (pdf: 3 pages, 148 KB)
   Schedules by source, by function and activity, and of changes by function and activity.
   
10. Statistical Information
    (pdf: 20 pages, 1MB)
    Comparative schedules with comprehensive statistical data intended to give a broader and more complete understanding of the financial condition of the City.
    
11. Compliance Information
    (pdf: 16 pages, 533 KB)
    Information relating to the annual required audit of the City completed in conformity with the provisions of the New Single Audit Act and the U.S. Office of Management and Budget Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations. Includes a schedule of expenditures of federal awards, findings and questioned costs, as well as the independent auditor’s reports on compliance and internal control.
    

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