comprehensive annual financial report city of el paso for fiscal year ended august 31 2002 texas table contents introductory section letter transmittal i gfoa certificate achievement viii organization chart ix list principal officials x department directors xi independent auditor s xiv management discussion and analysis required supplementary information xvii basic statements government wide statement net assets 1 activities 2 fund governmental funds balance sheet 3 reconciliation the to 4 revenues expenditures changes in 5 balances 6 proprietary 7 expenses deficit 8 cash flows 9 fiduciary 11 12 notes 13 other than md&a budgetary