Research


Scope and Content Note

This series consists of annual financial reports of cities. Each report contains a detailed itemization of the financial transactions of the city and is broken down according to types of funds (General, Water, Sewer, Capital, etc.). The reports also list capital indebtedness accounts and general fixed assets, and include the following schedules: statement of indebtedness; maturity schedule for bonds issued during the year; reconciliation of cash and bank balances; analysis of changes in special reserves and capital reserves; comparison of budget estimates with actual revenues and expenditures; and a schedule of real property tax rate, tax levy and uncollected taxes. Some of the reports include related documents such as letters of transmittal and copies of city budgets.