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2011 Cafr Master

2011 Cafr Master

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Published by al_crespo

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Published by: al_crespo on May 25, 2012
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ANNUAL FINANCIAL REPORT
FISCAL YEAR ENDED SEPTEMBER 30TH, 2011
COMPREHENSIVE
 
 
City of Miami
,
Florida
Compr
e
h
e
n
s
iv
e
Annual Finan
c
ial R
e
portFor th
e
Fi
s
c
al Y
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ar End
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d S
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pt
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mb
e
r 30
,
2011
 
TABLE OF CONTENTS
 I
.
INTRODUCTORY SECTION
 PRINCIPAL CITY OFFICIALS .................................................................................... iLETTER OF TRANSMITTAL .................................................................................... iiiCERTIFICATE OF ACHIEVEMENT ......................................................................... xORGANIZATIONAL CHART .................................................................................... xi
II
.
FINANCIAL SECTION
 
Independent Auditor’s
Report ........................................................................................1
Management’s Discussion and Analysis
........................................................................3
Ba
s
i
c
Finan
c
ial Stat
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m
e
nt
s
:
Gov
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rnm
e
nt-wid
e
Finan
c
ial Stat
e
m
e
nt
s
 
Statement of Net Assets ................................................................................13Statement of Activities ..................................................................................14
Fund Finan
c
ial Stat
e
m
e
nt
s
 Gov
e
rnm
e
ntal Fund
s
Finan
c
ial Stat
e
m
e
nt
s
 
Balance Sheet ................................................................................................15Reconciliation of the Governmental Funds Balance Sheetto the Statement of Net Assets ................................................................16Statement of Revenues, Expenditures and Changes inFund Balances .........................................................................................17Reconciliation of the Statement of Revenues, Expenditures andChanges in Fund Balances of Governmental Funds to theStatement of Activities
………………………………………………..
..18
Fidu
c
iary Fund
s
Finan
c
ial Stat
e
m
e
nt
s
 
Statement of Fiduciary Net Assets ................................................................19Statement of Changes in Fiduciary Net Assets .............................................20
Di
s
c
r
e
t
e
ly Pr
e
s
e
nt
e
d Compon
e
nt Unit
s
 
Statement of Net Assets ................................................................................21Statement of Activities ..................................................................................22
Not
e
s
to th
e
Finan
c
ial Stat
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e
nt
s
....................................................................25

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