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09-10SRA Financial Statements

09-10SRA Financial Statements

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Published by Mark Dierolf
City of Salinas financial and audit statements for fiscal year ending 2010.
City of Salinas financial and audit statements for fiscal year ending 2010.

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Published by: Mark Dierolf on Apr 27, 2012
Copyright:Attribution Non-commercial No-derivs

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05/13/2014

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SALINASREDEVELOPMENTAGENCY
BASICFINANCIALSTATEMENTS
FortheFiscalYearEndedJune30,2010
PREPAREDBYTHEFINANCEDEPARTMENTTom
L.
KeverFinanceDirectorMiguelGutierrez,AccountingOfficerElizabethMariano,SupervisingAccountantAUDITORSMcGilloway,Ray,Brown
&
KaufmanAccountants&Consultants379W.MarketSt.Salinas,CA93901
 
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SALINASREDEVELOPMENTAGENCYAnnualFinancialReportTableofContents
INTRODUCTORYSECTION:
TransmittalLetterListofPrincipalOfficials
i
v
FINANCIALSECTION:IndependentAuditor'sReport
1
Management'sDiscussionandAnalysis
(RequiredSupplementaryInformation)3
BasicFinancialStatements
Government-wideFinancialStatements:StatementofNetAssets9StatementofActivities10FundFinancialStatements:GovernmentalFunds:BalanceSheet11ReconciliationoftheBalanceSheettoStatementofNetAssets12StatementofRevenues,ExpendituresandChangesinFundBalances13ReconciliationofStatementofRevenues,ExpendituresandChangesInFundBalancestotheStatementofActivities14NotestoBasicFinancialStatements:1.SummaryofSignificantAccountingPolicies152.CashandInvestments223.RestrictedAssets244.InterfundTransactions245.InterestReceivable256.LoansReceivable257.DeferredCharges288.LandHeldforResale289.CapitalAssets2910.LeaseObligations3011.LongTermLiabilities3012.UnamortizedBondDiscount3313.RiskManagement.3414.Commitments3415.SubsequentEvents3616.RelatedPartyDisclosures3617.ClassificationofNetAssets3618.DeficitNetAssetsandFundEquity~37

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