city of bryan texas comprehensive annual financial report for the fiscal year ended september 30 2005 prepared by services department kathern davidson chief officer table contents i page vi xii xiii xiv 1 3 government wide statements statement net assets 18 activities 20 fund 22 23 24 25 26 28 33 required supplementary information 67 68 notes to basic schedule funding progress municipal proprietary funds revenues expenses and changes in cash flows retirement system general expenditures balance budget gaap basis actual balances governmental reconciliation introductory section independent auditors management s discussion analysis gfoa certificate achievement transmittal letter principal officials organizational chart sheet
