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CITY
OF
OAKLAND
CALIFORNIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FISCAL YEAR ENDED JUNE 30, 2008
PREPARED BY THE FINANCE AND MANAGEMENT AGENCYWILLIAM E. NOLAND, DIRECTORACE A. TAGO, CONTROLLERPRINTED ON RECYCLED PAPER
 
 
 
COMPREHENSIVEANNUALFINANCIALREPORT
FISCALYEARENDEDJUNE30,2008
TABLE OF CONTENTS
Page
 INTRODUCTORY SECTION
Letter of Transmittal................................................................................................................. iGFOA Certificate of Achievement........................................................................................... viOrganizational Chart................................................................................................................. viiList of Elected and Appointed Officials................................................................................... viiiProject Team............................................................................................................................. ix
FINANCIAL SECTION
Independent Auditor’s Report............................................................................................ 1Management’s Discussion and Analysis............................................................................ 3
BASIC FINANCIAL STATEMENTS:Government-wide Financial Statements:
Statement of Net Assets.......................................................................................... 18Statement of Activities........................................................................................... 19
Fund Financial Statements:
Balance Sheet – Governmental Funds.................................................................... 20Reconciliation of Governmental Funds Balance Sheet to theStatement of Net Assets for Governmental Activities...................................... 21Statement of Revenues, Expenditures and Changes in Fund Balances –Governmental Funds…..…………………………...........................………… 22Reconciliation of the Statement of Revenues, Expenditures and Changes inFund Balances of Governmental Funds to the Statement of Activities of Governmental Activities................................................................................... 23Statement of Fund Net Assets – Proprietary Funds................................................ 24Statement of Revenues, Expenses and Changes in FundNet Assets – Proprietary Funds........................................................................ 25Statement of Cash Flows – Proprietary Funds....................................................... 26Statement of Fiduciary Net Assets – Fiduciary Funds........................................... 27Statement of Changes in Fiduciary Net Assets – Fiduciary Funds........................ 28
 
 
PageNotes
to Basic
Financial
Statements:
(1) Organization and Definition of Reporting Entity................................................ 30(2) Summary of Significant Accounting Policies..................................................... 32(3) Cash and Investments and Restricted Cash and Investments.............................. 42(4) Interfund Receivables, Payables and Transfers................................................... 57(5) Memorandums of Understanding........................................................................ 59(6) Notes and Loans Receivable................................................................................ 60(7) Capital Assets...................................................................................................... 61(8) Property Held for Resale..................................................................................... 67(9) Accounts Payable and Accrued Liabilities Payable............................................ 68(10) Deferred Revenue................................................................................................ 69(11) Tax and Revenue Anticipation Notes Payable.................................................... 69(12) Long-Term Obligations....................................................................................... 70(13) General Fund Unreserved Fund Balance............................................................. 81(14) Self-Insurance...................................................................................................... 82(15) Joint Venture........................................................................................................ 86(16) Pension Plans....................................................................................................... 89(17) Post Employment Benefits Other Than Pension Benefits(OPEB)................................................................................................................ 96(18) Commitments and Contingent Liabilities............................................................ 100(19) Related Party Transactions.................................................................................. 103(20) Deficit Fund Balances/Net Assets & Expenditure Over Budget......................... 104(21) Subsequent Events............................................................................................... 105
REQUIRED SUPPLEMENTARY INFORMATION:
Schedule of Funding Progress –PERS Actuarial Valuation............................................................................................ 108Budgetary Comparison Schedule – General Fund............................................................. 110Budgetary Data................................................................................................................... 111Reconciliation of Operations on Modified Accrual Basis to Budgetary Basis.................. 113
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