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Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2008
Table of Contents
FINANCIAL SECTION
Independent Auditors' Report
Management's Discussion and Analysis
BASIC FINANCIAL STATEMENTS
Government-wide Financial Statements:
Statement of Net Assets
Statement of Activities
Fund Financial Statements:
Balance Sheet - Governmental Funds
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets
Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities
Statement of Net Assets - Proprietary Funds
Statement of Revenues, Expenses and Changes in Fund Net Assets - Proprietary Funds
Statement of Cash Flows - Proprietary Funds
Statement of Fiduciary Net Assets - Fiduciary Funds
Notes to Basic Financial Statements
Required Supplementary Information:
Budgets and Budgetary Accounting
Budgetary Comparison Schedule (Budgetary Basis), General Fund
Budgetary Comparison Schedule (Budgetary Basis), Recreation and Park District Special Revenue Fund
Public Employees' Retirement System (PERS)
SUPPLEMENTAL SCHEDULES
STATISTICAL SECTION
Entire Comprehensive Annual Financial Report
Comprehensive Annual Financial Report for the Fiscal Year Ending June 30, 2009
Comprehensive Annual Financial Report for the Fiscal Year Ending June 30, 2007
E-mail the Finance & Administrative Services Department
or call (714) 229-6713 to obtain copies of:
Cypress Recreation & Park District Basic Financial Statements
& Independent Auditors' Reports
Cypress Redevelopment Agency Basic Financial Statements
& Independent Auditors' Reports
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