SALINASREDEVELOPMENTAGENCY
Salinas,California
BASICFINANCIALSTATEMENTS
FortheFiscalYearEndedJune30,2007
SALINASREDEVELOPMENTAGENCY
BASICFINANCIALSTATEMENTS
FortheFiscalYearEndedJune30,2007
PREPAREDBYTHEFINANCEDEPARTMENTTom
L.
KeverFinanceDirectorMiguelGutierrezElizabethMarianoJamesDeVincenziAUDITORSBrown,Kaufman
&
Associates,LLPCertifiedPublicAccountants150CayugaStreet,Suite1Salinas,CA93901
SALINASREDEVELOPMENTAGENCYAnnualFinancialReport.TableofContents
INTRODUCTORYSECTION:
TransmittalLetterListofPrincipalOfficials
i
v
FINANCIALSECTION:IndependentAuditor'sReport
1
Management'sDiscussionandAnalysis
(RequiredSupplementaryInformation)3
BasicFinancialStatements
Government-wideFinancialStatements:StatementofNetAssets9StatementofActivities10FundFinancialStatements:GovernmentalFunds:BalanceSheet11ReconciliationoftheBalanceSheettoStatementofNetAssets12StatementofRevenues,ExpendituresandChangesinFundBalances13ReconciliationofStatementofRevenues,ExpendituresandChangesInFundBalancestotheStatementofActivities14NotestoBasicFinancialStatements:1.SummaryofSignificantAccountingPolicies152.CashandInvestments-223.RestrictedAssets244.InterfundTransactions,255.NotesandLoansReceivable256.DeferredCharges277.LandHeldforResale288.CapitalAssets289~RiskManagement.2910.LeaseObligations3011.LongTermDebt.3012.UnamortizedBondDiscount.33
13.
Commitments3414.SubsequentEvents3515.RelatedPartyDisclosures3516.ClassificationofNetAssets,3517.DeficitNetAssetsandFundEquity36
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