CITY OF CHARLOTTESVILLE
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2005

The Comprehensive Annual Financial Report (CAFR) includes the City's Financial Statements as of the date stated on the report.  The CAFR is produced on an annual basis and in no way intends to portray the City's financial position as of a date other than that stated.

INTRODUCTORY  SECTION
Title Page
Table of contents
List of Elected and Appointed Officials

FINANCIAL SECTION
Independent Auditors' Report
Management's Discussion and Analysis

Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Assets
Statement of Activities

Fund Financial Statements:
Balance Sheet - Governmental Fund
Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds
Statement of Net Assets - Proprietary Funds
Reconciliation of the Proprietary Funds Statement of Revenues, Expenses, and Changes in Fund Net Assets to the Statement of Activities
Statement of Cash Flows - Proprietary Funds
Statement of Changes in Fiduciary Net Assets - Fiduciary Funds
Notes to the Financial Statements
Component Unit Determination for the Charlottesville Redevelopment and Housing Authority

Required Supplementary Information:
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Budget Basis - General Fund
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Budget Basis - Social Services Fund
Schedule of Funding Progress - Employee Retirement Plans
Note to Required Supplementary Information

Supplementary Information:
Non-Major Government Funds
Combining Balance Sheet - Non-major Governmental Funds
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - CDBG Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - Grants Fund
Changes in Fund balances - Budget and Actual - Community Attention Fund
Changes in Fund balances - Budget and Actual - Commission on Children and Families Fund
Changes in Fund balances - Budget and Actual - Comprehensive Services Act
Changes in Fund balances - Budget and Actual - Transit Fund
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - Debt Service Fund

Internal Service Funds:
Combining Statement of Revenues, Expenses and Changes in Fund Net Assets - Internal Service Funds
Combining Statement of Cash Flows - Internal Service Funds
Schedule To Assign Internal Service Fund Assets and Liabilities in the Statement of Net Assets

Pension Trust Funds
Combining Statement of Fiduciary Net Assets 
Combining Statement of Changes in Fiduciary Net Assets
Statement of Changes in Assets and Liabilities - Agency Fund - Comprehensive Services Act Trust Fund

Component Unit - School Board:
Statement of Net Assets
Statement of Activities
Balance Sheet - Governmental Funds
Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds

STATISTICAL SECTION
Table I - Government-wide Expenses by Function - Last Four Fiscal Years
Table II - Government-wide Revenues  - Last Four Fiscal Years
Table III - General Governmental Expenditures by Function - Last Ten Fiscal Years
Table IV - General Governmental Revenues by Source - Last Ten Fiscal Years
Table V - Tax Revenues by Source - Last Ten Fiscal Years
Table VI - Property tax levies and Collections - Last ten Fiscal Years
Table VII - Assessed and Estimated Market Value of  Property - Last Ten Fiscal Years
Table VIII - Property Values, Construction and Bank Deposits - Last Ten Calendar Years
Table IX - Property Tax Rates per $100 of Assessed Value - Last Ten Calendar Years
Table X - Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Governmental Expenditures - Last Ten Fiscal Years
Table XI - Ratio of Net Bonded Debt to Assessed Value and Net General Obligation Bonded Debt Per Capita - Last Ten Fiscal Years
Table XII - Debt Service Requirements to Maturity - by Fund
Table XIII - Computation of Legal Debt Margin
Table XIV - Estimated value of Tax Exempt Property
Table XV - Demographic Statistics - Last Ten Calendar Years
Table XVI - Principal Taxpayers
Table XVII - Miscellaneous Statistical Data