City of Overland Park Comprehensive Annual Financial Report
Fiscal year ended Dec. 31, 2005

Introductory Section:

Introductory Section (.pdf file)

• Title Page
• Table of Contents
• Finance Director’s Letter of Transmittal
• City Organizational Chart
• Certificate of Achievement for Excellence in Financial Reporting

Financial Section:

• Report of Independent Auditors (.pdf file)
  
  
• Management’s Discussion and Analysis (.pdf file)
  
  
• Basic Financial Statements: (.pdf file)
  
  
  • Government-wide Financial Statements:
    • Statement of Net Assets
    • Statement of Activities
  • Fund Financial Statements:
    • Balance Sheet – Governmental Funds
    • Reconciliation of the Balance Sheet to the Statement of Net Assets – Governmental Funds
    • 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 Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Major Funds:
      • General Fund
      • Transient Guest Tax Reserve Fund
      • Transient Guest Tax Capital Fund
      • Transient Guest Tax Operating Fund
      • Fire Service Fund
      • Accelerated Street Improvements Fund
      • Stormwater Utility Fund
  • 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
  • Statement of Changes in Fiduciary Net Assets – Fiduciary Funds
    
    
• Notes to the Basic Financial Statements: (.pdf file)
  
  
  • Required Supplementary Information:
    • Schedule of Funding Progress – Police Department Retirement Plan
    • Schedule of Funding Progress – Overland Park Fire Dept. Retirement Plan
      
      
• Combining and Individual Fund Statements and Schedules: (.pdf file)
  
  
• Combining Balance Sheet – Nonmajor Governmental Funds
• Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Governmental Funds
• Schedules of Revenues, Expenditures, and changes in Fund Balances – Budget and Actual – Nonmajor Funds:
• Special Street and Highway Fund
• Special Park and Recreation Fund
• Special Alcohol Control Fund
• Business Improvement District Fund
• Debt Service Fund
• Golf Course Fund
• Combining Statement of Net Assets – Internal Service Funds
• Statement of Revenues, Expenses and Changes in Fund Net Assets – Internal Service Funds
• Statement of Cash Flows – Internal Service Funds
• Combining Statement of Fiduciary Net Assets – Fiduciary Funds
• Combining Statement of Changes in fiduciary Net Assets – Fiduciary Funds
• Combining Statement of Changes in Assets and Liabilities – All Agency Funds

Statistical Section:

Statistical Section (.pdf file)

• Net Assets by Component
• Changes in Net Assets
• Fund Balances – Governmental Funds
• Changes in Fund Balances – Governmental Funds
• Tax Revenues by Source – Governmental Funds
• Assessed Value and Estimated True Value of All Taxable Property
• Direct and Overlapping Property Tax Rates
• Principal Taxpayers
• Property Tax Levies and Collections
• Taxable Sales by Category
• Direct and Overlapping Sales Tax Rates
• Ratios of Outstanding Debt
• Personal Income
• Ratios of General Bonded Debt Outstanding
• Ratios of General Bonded Debt Outstanding and Legal Debt Margin
• Statement of Direct and Overlapping Debt
• Principal Employers