Budget for Town > CAFR - 2003 > Comprehensive Annual Financial Report: 2003 Share |

Finance Department

Comprehensive Annual Financial Report

 

FOR THE YEAR ENDED: JUNE 30, 2003

 

PREPARED BY:

DEPARTMENT OF FINANCE

GREGORY SIMMONS, DIRECTOR OF FINANCE

 

 

INTRODUCTORY SECTION

 

Principal Officials 

 

Organization Chart of the Government of the Town of Enfield 

 

Transmittal Letter

 

Certificate of Achievement for Excellence in Financial Reporting for the Year Ended June 30, 2002

 

FINANCIAL SECTION

 

Independent Auditors' Report 

 

Management Discussion and Analysis 

 

BASIC FINANCIAL STATEMENTS

GOVERNMENT-WIDE FINANCIAL STATEMENTS:

Exhibit A Statement of Net Assets 
Exhibit B Statement of Activities 
FUND FINANCIAL STATEMENTS:
Exhibit C Balance Sheet - Government Funds 
Exhibit D Statement of Revenues, Expenses and Changes in Fund Balance - Government Funds 
Exhibit E

Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Government Funds to Statement of Activities 

Exhibit F Statements of Revenues, Expenditures and Changes in Fund Balances (Deficits) - Budget and Actual - General and Budgetary Major Fund 
Exhibit G Combining Statements of Fiduciary Net Assets 
Exhibit H Statement of Change in Fiduciary Net Assets 
Exhibit I Notes to Basic Financial Statements 
   

REQUIRED SUPPLEMENTAL INFORMATION:

 

Schedule of Funding Progress - Enfield Retirement System 

 

SUPPLEMENTAL SCHEDULES

  GENERAL FUND
Schedule 1 Comparative Balance Sheets 
Schedule 2 Comparative Statements of Revenues, Expenditures and Changes in Fund Balance 
Schedule 3 Schedule of Revenues and Other Financing Sources - Budget and Actual 
Schedule 4 Schedule of Expenditures and Other Financing Uses - Budget and Actual 
Schedule 5 Report of Tax Collector 
  NONMAJOR GOVERNMENTAL FUNDS
Schedule 6 Combining Balance Sheet 
Schedule 7 Combining Statement of Revenues, Expenditures and Changes in Fund Balance (Deficit) 
Schedule 8 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Social Services Fund 
  FIDUCIARY FUNDS
Schedule 9 Combining Statement of Fiduciary Fund Net Assets 
Schedule 10 Combining Statement of Changes in Fiduciary Net Assets - Fiduciary Funds 
Schedule 11 Agency Funds - Combining Statement of Changes in Assets and Liabilities 
  CAPITAL ASSETS USED IN THE OPERATION OF GOVERNMENT FUNDS
Schedule 12 Comparative Schedules by Source 
Schedule 13 Schedule by Function and Activity 
Schedule 14 Schedule of Changes by Function and Activity 
   
 

STATISTICAL SECTION

Table 1 General Fund Expenditures and Other Financing Uses by Function 
Table 2 General Fund Revenues and Other Financing Sources by Source 
Table 3 Property Tax Levies and Collections 
Table 4 Assessed Value of Taxable Property 
Table 5 Property Tax Rates - Direct and Overlapping Governments 
Table 6 Principal Taxpayers - 2001 Grand List 
Table 7 Sewer Assessment Collection 
Table 8 Schedule of Debt Limitation 
Table 9 Ratio of Bonded Debt to Assessed Value and Net Bonded Debt Per Capita 
Table 10 Ratio of Annual Debt Service Expenditures for Bonded Debt to Total General Fund Expenditures 
Table 11 Demographic Statistics and Retail Sales Activity 
Table 12 Property Assessment, Construction and Bank Deposits 
Table 13 Supplemental Data