2014 CAFR

Fiscal Year Ending June 30, 2014
The full document is available for download. Browse the following links for specific sections.

Introductory Section
  • Introduction
  • Letter of Transmittal
  • GFOA Certificate of Achievement for Excellence in Financial Reporting
  • Organization Chart
  • Listing of Principal Officials
Financial Section
Basic Financial Statements
Government-Wide Financial Statements:
  • Statement of Net Position
  • Statement of Activities
    Fund Financial Statements:
    • Governmental Funds
      • Balance Sheet
      • Reconciliation of Fund Balances of Governmental Funds to Net Position of Governmental Activities
      • State of Revenues, Expenditures, and Changes in Fund Balances
      • Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
    • Proprietary Funds
      • Statement of Net Position
      • Statement of Revenues, Expenses and Changes in Net Position
      • Statement of Cash Flows
    • Fiduciary Funds
      • Statement of Net Position
      • Statement of Changes in Net Position
    • Notes to Financial Statements
    Required Supplementary Information
    • Schedules
      • Schedule of Changes in Net Pension Liability and Related Ratios - Police and Fire Retirement System
      • Schedule of Net Pension Liability - Police and Fire Retirement System
      • Schedule of Contributions - Police and Fire Retirement System
      • Schedule of Investment Returns - Police and Fire Retirement System
      • Schedule of Funding Progress - Other Post Employment Benefits
      • Schedule of Employer Contributions - Other Post Employment Benefits
      • Note to Required Supplementary Information
    Other Supplementary Information
    • Nonmajor Governmental Funds
      • Fund Descriptions
      • Combining Balance Sheet
      • Combining Statement of Revenues, Expenditures, and Changes in Fund Balance
    • Budgetary Comparison Schedule
      • Local Street Fund
      • Center City Authority Fund
      • Stormwater Management Fund
      • Dial-A-Ride Fund
      • Downtown Development Authority Fund
      • Midland Community Television Fund
      • Special Activities Fund
      • Midland Housing Fund
      • Debt Service Fund
    • Nonmajor Proprietary Funds
      • Fund Descriptions
      • Combining Statement of Net Position
      • Combining Statement of Revenues, Expenses, and Changes in Net Position
      • Combining Statement of Cash Flows
    • Fiduciary Funds
      • Fund Descriptions
      • Pension and Other Employee Benefit Trust Funds - Statement of Plan Net Position
      • Pension and Other Employee Benefit Trust Funds - Statement of Changes in Plan Net Position
      • Agency Funds - Combining Statement of Changes in Plan Net Position
    • Internal Service Funds
      • Fund Descriptions
      • Combining Statement of Net Position
      • Combining Statement of Revenues, Expenses, and Change in Net Position
      • Combining Statement of Cash Flows
    Statistical Section (Unaudited)
    • Statistical Section
    • Section Description
    • Financial Trends
    • Net Position by Component
    • Changes in Governmental Net Position
    • Changes in Business-type Net Position
    • Fund Balances - Governmental Funds
    • Changes in Fund Balances - Governmental Funds
    • Revenue Capacity
    • Taxable Value and Assessed Value of Taxable Property
    • Direct and Overlapping Property Tax Rates
    • Principal Property Taxpayers
    • Property Tax Levies and Collections
    • Debt Capacity
    • Ratios of Outstanding Debt
    • Ratios of General Bonded Debt Outstanding
    • Direct and Overlapping Debt
    • Legal Debt Margin
    • Pledge-Revenue Coverage
    • Demographic and Economic Information
    • Demographic and Economic Statistics
    • Principal Employers
    • Full-time Government Employees
    • Operating Information
    • Operating Indicators
    • Capital Asset Statistics