Comprehensive Annual Financial Report
City of Newton, Massachusetts
Year Ended June 30, 2002
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Introductory
section
Letter of
Transmittal
Financial Section
Report
of Independent Auditors
A. Management
Discussion and Analysis
(required
supplementary information)
B. Basic Financial Statements
Government
Wide Financial Statements
Statement
of Net Assets
Statement
of Activities
Fund
Financial Statements
I.
Governmental Fund Financial Statements
Balance
Sheet
Reconciliation
of the Balance Sheet to the Statement of Net Assets
Statement
of Revenues, Expenditures, and Charges in Fund Balances
Reconciliation
of the Statement of Revenues, Expenditures, and Changes
in
Fund Balance to the Statement of Activities
Statement
of Revenues, Expenditures, and Changes in Fund Balances-
Budget
to Actual for General Fund
2.
Proprietary Fund Financial Statements
Statement
of Net Assets
Statement
of Revenues, Expenses and Changes in Net Assets
Statement
of Cash Flows
3.
Fiduciary Fund Financial Statements
Statement
of Net Assets
Statement
of Changes in Fiduciary Net Assets
C. Combining
Financial Statements
Non
Major Governmental Funds
Balance
Sheet
Statement
of Revenues, Expenditures and Changes in Fund Balance
Internal
Service Funds
Statement
of Net Assets
Statement
of Revenues, Expenses, and Changes in Net Assets
Statement
of Cash Flows
Fiduciary
Funds
Statement of Net
Assets
Statement
of Changes in Fiduciary Net Assets
D. Supplementary Information
Statistical Section
Fund Information Demographic
Information
Demographic
Statistics & Building Permit Activity
Miscellaneous
Statistics