City of Aspen, Colorado

City of Aspen, Colorado Comprehensive Annual Financial Report For the Year Ended December 31, 2012

Prepared by the Finance Department of the City of Aspen Don Taylor, Director of Finance and Administrative Services

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City of Aspen, Colorado Comprehensive Annual Financial Report

December 31, 2012

Table of Contents

Introductory Section:

Letter of Transmittal

GFOA Certificate of Achievement

Organizational Chart

List of Principal Officers

Financial Section:

Independent Auditor's Report

Management's Discussion and Analysis

Basic Financial Statements:

Government-wide Financial Statements Statement of Net Position Statement of Activities

Fund Financial Statements Balance Sheet - Governmental Funds Reconciliation of the Governmental Fund Balance Sheet to the Statement of Net Position Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds Reconciliation of 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 (GAAP Basis) and Actual ? General Fund Statement of Revenues, Expenditures and Changes in Fund Balances ? Budget (Non - GAAP Basis) and Actual with Reconciliation to GAAP Basis ? Wheeler Transfer Tax Fund Statement of Revenues, Expenditures and Changes in Fund Balances ? Budget (Non - GAAP Basis) and Actual with Reconciliation to GAAP Basis ? Affordable Housing Fund

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i - iv v vi vii

A1 - A2 B1 ? B9

C1 C2

C3 C4 C5

C6 C7

C8

C9

City of Aspen, Colorado Comprehensive Annual Financial Report

December 31, 2012

Table of Contents (Continued)

Statement of Revenues, Expenditures and Changes in Fund Balances ? Budget (Non - GAAP Basis) and Actual with Reconciliation to GAAP Basis ? Parks and Open Space Special Revenue Fund

Statement of Net Position ? Proprietary Funds

Statement of Revenues, Expenses and Changes in Fund Net Position ? Proprietary Funds

Statement of Cash Flows ? Proprietary Funds

Statement of Fiduciary Assets and Liabilities ? Fiduciary Funds

Notes to the Financial Statements The accompanying notes are an integral part of the financial statements.

Combining and Individual Fund Statement and Schedules ? Nonmajor Governmental Funds:

Combining Balance Sheet ? Nonmajor Governmental Funds

Combining Statement of Revenues, Expenditures and Changes in Fund Balances ? Nonmajor Governmental Funds

Schedule of Revenues, Expenditures and Changes in Fund Balances:

Tourism/Regional Transportation Special Revenue Fund ? Budget (GAAP Basis) and Actual

Transportation Special Revenue Fund ? Budget (GAAP Basis) and Actual

Kids First/Daycare Special Revenue Fund ? Budget (GAAP Basis) and Actual

Stormwater Special Revenue Fund ? Budget (GAAP Basis) and Actual

Asset Management Plan Fund ? Budget (Non-GAAP Basis) and Actual with Reconciliation to GAAP Basis

Debt Service Fund ? Budget (GAAP Basis) and Actual

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C10 C11 C12 C13 C14 D1 - D35

E1 E2

E3 E4 E5 E6 E7 E8

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