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City of Louisville, Colorado <br />Comprehensive Annual Financial Report <br />For the Year Ended December 31, 2005 <br />Table of Contents <br />Introductory Section: <br />Exhibit Page <br />Letter of Transmittal 1 <br />Certificate of Achievement for Excellence in Financial Reporting 5 <br />Organization Chart 6 <br />Directory of City Officials 7 <br />Financial Section: <br />Independent Auditors' Report 9 <br />Management's Discussion & Analysis 11 <br />Basic Financial Statements <br />Statement of Net Assets 1 25 <br />Statement of Activities 2 26 <br />Balance Sheet — Governmental Funds 3 28 <br />Reconciliation of the Balance Sheet to the <br />Statement of Net Assets 3 31 <br />Combined Statement of Revenues, <br />Expenditures, and Changes in Fund <br />Balances — Governmental Funds 4 32 <br />Reconciliation of the Statement of Revenues, <br />Expenditures, and Changes in Fund Balances <br />Of Governmental Funds to the <br />Statement of Activities 4 35 <br />Statement of Net Assets — Proprietary Funds 5 36 <br />Statement of Revenues, Expenses, and <br />Changes in Fund Net Assets — Proprietary Funds 6 38 <br />Statement of Cash Flows — Proprietary Funds 7 39 <br />