City of Overland Park Comprehensive Annual Financial Report
Fiscal year ended December 31, 2003

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)

• Property Tax Levies and Collections
• Assessed Value and Estimated True Value of All Taxable Tangible Property
• Property Tax Rates – Direct and Overlapping Governments
• General Government Revenue by Source
• General Government Expenditures by Function and Character
• Graphic Presentation of General Government Revenue
• Graphic Presentation of General Government Revenue by Source
• Graphic Presentation of General Government Expenditures
• Graphic Presentation of General Government Expenditures by Source
• Ratio of General Bonded Debt to Assessed Value and General Bonded
  Debt Per Capita
• Statement of Legal Debt Margin
• Statement of Direct and Overlapping Debt
• Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures
• Principal Taxpayers
• Property Value, Construction and Bank Deposits
• Demographic Statistics
• Police Department Retirement Plan –Revenues by Source and Expenses by Type
• Schedule of Insurance in Force
• Schedule of Industrial Development Revenue Bonds
• General Information