Seattle.gov Home Page
Seattle.gov This Department
Link to Department of Executive Administration Home Page Link to Department of Executive Administration Home Page Link to Department of Executive Administration About Us Page Link to Department of Executive Administration Contact Us Page
Stewards of the City of Seattle's Business and Financial Services Fred Podesta, Director
Bidding Opportunities Business Licenses & Taxes City Contracting City Purchasing Seattle Animal Shelter Consumer Information

Comprehensive Annual Financial Reports

City of Seattle

Comprehensive Annual Financial Report

Calendar Year January 1 - December 31, 2003
published: June 2004

Instructions:
These documents are available in Adobe® Acrobat™ (.pdf) format. There are two ways to view these documents, 1) requires you, the user, to download the free Adobe Acrobat Reader, or 2) access Adobe's PDF conversion to HTML tool. For more information, see instructions for downloading, converting to HTML, and troubleshooting the "Acrobat Reader".

Introductory Section

  1. Cover
  2. Title Page
  3. Table of Contents
  4. City of Seattle Organization Chart
  5. Elected Officials
  6. Letter to the Mayor
  7. Certificate of Achievement
  8. City of Seattle, Department of Executive Administration Organization Chart

Financial Section

  1. Independent Auditor’s Report
  2. Management's Discussion and Analysis
       Financial Highlights
       Overview of the Financial Statements
       Financial Analysis of the City's Funds
       General Fund Budgetary Highlights
       Capital Assets
       Debt Administration
       Economic Factors and Next Year's Budget and Rates
  3. Government-wide Financial Statements
       Statement of Net Assets
       Statement of Activities
  4. Fund Financial Statements
       Governmental Funds
          Balance Sheet - 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
        Proprietary Funds
          Statement of Net Assets - Proprietary Funds
          Statement of Revenues, Expenses, and Changes In Fund Net
                Assets - Proprietary Funds
          Statement of Cash Flows - Proprietary Funds
       Fiduciary Funds
          Statement of Net Assets - Fiduciary Funds
          Statement of Changes In Net Assets - Fiduciary Funds
  5. Notes to Financial Statements
        Summary of Significant Accounting Policies
        Stewardship, Compliance, and Accountability
        Cash and Investments
        Receivables and Interfund Transactions
        Capital Assets
        Compensated Absences
         Leases
         Long-Term Debt
         Fund Equity
        Pensions, Deferred Compensation, and Other Postemployment Benefits
         Joint Ventures 
        Commitments
         Contingencies
        Reclassifications, Restatements, Prior-Period Adjustments, and Changes in Accounting
         Principles
        Subsequent Events
  6. Required Supplementary Information
       Schedule of Revenues, Expenditures, and Changes In Fund Balances - Budget and
         Actual
           
    Notes to Required Supplementary Information
            General Fund
            Low-Income Housing Fund

        Pension Plan Information 
           
    Notes to Required Supplementary Information
            Schedule of Funding Progress
            Schedule of Employer Contributions
      
  7. Combining Statements
        Nonmajor Governmental Funds
          Combining Balance Sheet – Summary by Fund-Type – Nonmajor Governmental Funds
         
    Combining Balance Sheet – Nonmajor Governmental Funds – Special Revenue
         
    Combining Balance Sheet – Nonmajor Governmental Funds – Debt Service
         
    Combining Balance Sheet – Nonmajor Governmental Funds – Capital Projects
         
    Combining Balance Sheet – Nonmajor Governmental Funds – Permanent
         
    Combining Statement of Revenues, Expenditures, and Changes in Fund Balances –
             Summary by Fund Type – Nonmajor Governmental Funds
         
    Combining Statement of Revenues, Expenditures, and Changes in Fund Balances –
             Nonmajor Governmental Funds – Special Revenue
         
    Combining Statement of Revenues, Expenditures, and Changes in Fund Balances –
             Nonmajor Governmental Funds – Debt Service 
         
    Combining Statement of Revenues, Expenditures, and Changes in Fund Balances –
             Nonmajor Governmental Funds – Capital Projects 
         
    Combining Statement of Revenues, Expenditures, and Changes in Fund Balances –
            Nonmajor Governmental Funds – Permanent
     

        Nonmajor Enterprise Funds
          Combining Statement of Net Assets - Nonmajor Enterprise Funds
          Combining Statement of Revenues, Expenses, and Changes In Fund Net Assets -
            Nonmajor Enterprise Funds
          Combining Statement of Cash Flows - Nonmajor Enterprise Funds
        Internal Service Funds
          Combining Statement of Net Assets - Internal Service Funds
          Combining Statement of Revenues, Expenses, and Changes In Fund Net Assets -
            Internal Service Funds
          Combining Statement of Cash Flows - Internal Service Funds
        Fiduciary Funds
          Combining Statement of Net Assets - Fiduciary Funds
          Combining Statement of Changes In Defined Benefit Plan Net Assets
                -  Pension Trust Funds
          Combining Statement of Changes In Postemployment Health Care Plan Net Assets
                -  Pension Trust Funds
          Combining Statement of Changes In Assets and Liabilities - Agency Funds
  8. Budget and Actuals Schedules
        Major Governmental Funds
          Schedules of Expenditures and Other Financing Uses on a Budgetary
             Basis (Non-GAAP) Compared to Budget
                 General Fund
                 Low-Income Housing Fund

        Nonmajor Governmental Funds
          Schedules of Revenues, Expenditures, and Changes in Fund Balances
             – Budget and Actual
                  Park and Recreation Fund
                 Transportation Fund 
                 Library Fund
                 Seattle Center Fund
                 Human Services Operating Fund
                 Office of Housing Fund
          Schedules of Expenditures and Other Financing Uses 
             on a Budgetary Basis (Non-GAAP) Compared to Budget
                 Park and Recreation Fund
                 Transportation Fund
                 Library Fund
                 Seattle Center Fund
                 Human Services Operating Fund
                 Office of Housing Fund
  9. Capital Assets
         Capital Assets Used in the Operation of Governmental Funds
            Schedule by Source
            Schedule by Function
            Schedule of Changes by Function

Statistical Section

  1. Statistics
         General Governmental Expenditures By Function
         General Governmental Revenues By Source
         Property Tax Levies and Collections
         Assessed and Estimated Actual Value of Property
         Property Tax Rates and Levies - Direct and Overlapping Governments
         Principal Property Taxpayers
         Special Assessment Collections
         Computation of Legal Debt Margin
         Ratio of Net General Obligation Debt To Assessed Value and Net Debt Per Capita
         Ratio of Annual Debt Service Expenditures for General Obligation Bonded Debt to Total
          General Governmental Expenditures
         Computation of Direct and Overlapping Debt
         Revenue Bond Coverage
         Demographic Statistics
         Property Value, Construction, and Bank Deposits
         Statistical Data

Production Staff

  1. Production Staff & Acknowledgements

Troubleshooting

Troubleshooting Instructions
Seattle's Previous CAFRs on the Web

web publication: August 2004
contact: CAFR Contact


Executive Administration Home | About Us | Contact Us | Bidding Opportunities | Business Licenses & Taxes
City Contracting Info | Seattle Animal Shelter | Consumer Affairs