The City of Alamo’s Audited Annual Financial Report for the fiscal year ended September 30, 2013 presents the city’s financial condition and results. It includes an independent auditor’s opinion, a Management Discussion and Analysis, government‑wide statements (Statement of Net Position and Statement of Activities), fund‑level statements for governmental, proprietary (enterprise), and fiduciary funds, and extensive notes and supplemental schedules. The report shows that total assets exceeded liabilities by $43.0 million, that net position grew by about $3.3 million, and provides details on the city’s debt, fund balances, and the split between governmental (tax‑supported) and business‑type (water‑sewer) activities.
| Combined assets exceed liabilities | $43,047,090 (2013) vs $39,591,234 (2012) |
| Total net position increase | $3,294,042 (excluding $161,814 prior‑year adjustment) |
| Governmental activities net position | $18,840,052 (2013) vs $17,825,134 (2012) |
| Business‑type activities net position | $24,207,038 (2013) vs $21,766,100 (2012); unrestricted $3,379,160 |
| General fund unassigned balance | $2,977,342 (2013); 36.49% of general fund expenditures |
| Change in municipal debt | Governmental debt +$6,211,905; business‑type debt –$259,653 |
| Total net position | $43,047,090 (2013) vs $39,535,242 (2012); increase $3,511,848 |