Table of Contents



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Exhibit No. Page No.
LINKS
INTRODUCTORY SECTION
Transmittal Letter
Certificate of Achievement
Organizational Chart
City of Post Falls Elected and Appointed Officials 
FINANCIAL SECTION
Independent Auditor’s Report
Management's Discussion and Analysis
Basic Financial Statements
Government-wide Financial Statements 
Statement of Net Assets
Statement of Activities
Fund Financial Statements
Balance Sheet – Governmental Funds
Statement of Revenues, Expenditures, and Changes in Fund Balances-
Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures, and Changes in
Fund Balance of Governmental Funds to the Statement of Activities
Statement of Net Assets – Proprietary Funds
Statement of Revenue, Expenses, and Changes in Fund Net Assets –
Proprietary Funds
Statement of Cash Flows – Proprietary Funds
Notes To General Purpose Financial Statements
Required Supplementary Information
Schedules of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual
(GAAP Budgetary Basis) - General Fund - Legal Appropriation Level
Combining and Individual Fund Statements and Schedules
Combining Balance Sheet – Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures and
Changes in Fund Balances - Nonmajor Governmental Funds
Schedules of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual:
(Non-GAAP Budgetary Basis) - Legal Appropriation Level
LID 2004-1 Debt Service Fund 
Capital Fund 
Cemetery Perpetual Care Special Revenue Fund 
    HUD Loan Special Revenue Fund 
Falls Park Signs Special Revenue Fund
Special Events Special Revenue Fund 
    Street Lights Special Revenue Fund 
911 Support Special Revenue Fund 
Drug Seizure Special Revenue Fund 
LID 99-1 Debt Service Fund 
LID 96-1 Debt Service Fund 
LID 91-1 Debt Service Fund 
    CLID #2 Debt Service Fund 
LID 89-1 Debt Service Fund 
LID Guarantee Debt Service Fund 
STATISTICAL SECTION
Table   1 - Net Assets By Components - Last Five Years
Table   2 - Change in Net Assets - Last Five Years
Table   3 - Governmental Activities Tax Revenues By Source - Last Five Years
Table   4 - Changes in Fund Balances, Governmental Funds - Last Ten Years
Table   5 - Changes in Fund Balances of Governmental Funds - Last Ten Years
Table   6 - General Government Tax Revenues By Source - Last Five Years
Table   7 - Assessed Value and Estimated Actual Values of Taxable Property - Last Ten Years
Table   8 - Property Tax Rates - Direct and Overlapping Governments
Table   9 - Principal Property Taxpayers 
Table 10 - Property Tax Levies and Collections
Table 11 - Ratio of Outstanding Debt by Type - Last Ten Years
Table 12 - Ratio of General Bonded Debt Outstanding - Last Ten Years
Table 13 - Direct and Overlapping Governmental Activities Debt
Table 14 - Legal Debt Margin Information - Last Ten Years
Table 15 - Pledged-Revenue Bond Coverage - Sewer Fund - Last Ten Years
Table 16 - Pledged-Revenue Bond Coverage - Water Fund - Last Ten Years
Table 17 - Pledged-Revenue Bond Coverage - Special Assessments - Last Ten Years
Table 18 – Demographic and Economic Statistics - Last Ten Years
Table 19 – Principal Employers
Table 20 – Full-Time Equivalent Town Government Employees By Function - Last Ten Years
Table 21 – Operating Indicators By Function - Last Ten Years
Table 22 – Capital Asset Statistics By Function - Last Ten Years
Table 23 – Statistical Information - Water Fund
Table 24 – Statistical Information - Sewer Fund
Table 25 - Insurance Schedule
REPORT BY AUDITORS
Independent Auditor’s Report on Internal Control Over Financial Reporting and On Compliance
and Other Matters Based On An Audit Of Financial Statements Performed In Accordance 
With Government Auditing Standards
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