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

                    Notes to Financial Statements

 

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
             Appropriation Budget to Actual Comparison Schedules
                  General Fund
                  General Fund Special Appropriation Detail
                  Sewer Enterprise Fund
                  Water Enterprise Fund
                  Capital Project Funds

Statistical Section

          Fund Information
                   General Governmental Expenditures by Function and Activity
                   General Governmental Revenues by Source
                   Property Tax Levies and Collections
                   Assessed Valuations & Top Ten Taxpayers
                   Debt Rations and Trends

          Demographic Information
                   Demographic Statistics & Building Permit Activity
                   Miscellaneous Statistics