CITY OF POMONA, CALIFORNIA

CITY OF POMONA, CALIFORNIA

COMPREHENSIVE ANNUAL FINANCIAL

REPORT

Year Ended June 30, 2018

Tim Sandoval Rubio R. Gonzalez Adriana Robledo Cristina Carrizosa Elizabeth Ontiveros-Cole Ginna E. Escobar Robert S. Torres

Mayor Councilmember, District 1 Councilmember, District 2 Councilmember, District 3 Councilmember, District 4 Councilmember, District 5 Councilmember, District 6

Prepared by the City of Pomona Finance Department Onyx Jones, Finance Director

City of Pomona

Comprehensive Annual Financial Report For the Year Ended June 30, 2018

Table of Contents

INTRODUCTORY SECTION (Unaudited)

Page

Letter of Transmittal.....................................................................................................................................................i Certificate of Achievement for Excellence in Financial Reporting..............................................................................vi Organizational Chart.....................................................................................................................................................vii Directory of City Officials............................................................................................................................................viii

FINANCIAL SECTION

Independent Auditors' Report on the Financial Statements ..................................................................................1

Management's Discussion and Analysis (Required Supplementary Information) (Unaudited) .............................................................................................5

Basic Financial Statements:

Government-Wide Financial Statements: Statement of Net Position ................................................................................................................................20 Statement of Activities ....................................................................................................................................22

Fund Financial Statements:

Governmental Fund Financial Statements: Balance Sheet............................................................................................................................................28 Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position ..........................................................................31 Statement of Revenues, Expenditures, and Changes in Fund Balances..................................................................................................................32 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities .......................................................................................................................34

Proprietary Fund Financial Statements: Statement of Net Position .........................................................................................................................36 Statement of Revenues, Expenses, and Changes in Net Position .............................................................40 Statement of Cash Flows...........................................................................................................................42

Fiduciary Fund Financial Statements: Statement of Fiduciary Net Position .........................................................................................................49 Statement of Change in Fiduciary Net Position........................................................................................50

Notes to the Basic Financial Statements.............................................................................................................57

 ................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download