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Audited reports · Council spending · Source documents
All data on this tab comes from audited annual financial reports (CAFRs) published by the City of Compton and independently audited by Eadie Payne LLP. Download any source report below.
Total Revenue
$0
Total Expenditure
$0
Net Position
$264,413,456
Financial Statements (5)
This is the city's overall financial snapshot — what it owns minus what it owes. Think of it like a net worth statement. Assets include cash, investments, buildings, and infrastructure. Liabilities include bonds, pension obligations, and money owed to vendors. The difference — net position — tells you whether the city is financially above or below water.
| Business-Type Activities | Governmental Activities | Total | |
|---|---|---|---|
| Assets | |||
| Cash and investments | $ 22,421,311 | $ 73,446,913 | $ 95,868,224 |
| Receivables, net | 4,267,104 | 7,231,802 | 11,498,906 |
| Other assets | 219,830 | 877,698 | 1,097,528 |
| Internal balances | 21,506,542 | -21,506,542 | - |
| Restricted investments | 8,964,182 | 17,756,965 | 26,721,147 |
| Loans receivable, net | - | 586,038 | 586,038 |
| Land held for resale | - | 16,137,052 | 16,137,052 |
| Capital assets - Nondepreciable | 5,163,611 | 22,368,940 | 27,532,551 |
| Total assets | $ 92,289,609 | $ 184,622,909 | $ 276,912,518 |
| Capital assets - Depreciable, net | 29,747,029 | 67,724,043 | 97,471,072 |
| Deferred Inflow on Resources | |||
| Deferred inflow on pension and OPEB | $ 597,721 | $ 12,379,425 | $ 12,977,146 |
| Total deferred inflows of resources | 597,721 | 12,379,425 | 12,977,146 |
| Deferred Outflows of Resources | |||
| Total deferred outflows of resources | 1,927,719 | 33,594,642 | 35,522,361 |
| Deferred outflow on pension and OPEB | $ 1,927,719 | $ 33,431,934 | $ 35,359,653 |
| Deferred loss on refunding of bonds | - | 162,708 | 162,708 |
| Liabilities | |||
| Due to Successor Agency | - | $ 5,771,114 | $ 5,771,114 |
| Other liabilities | 1,582,428 | 894,093 | 2,476,521 |
| Accounts payable and accrued liabilities | 4,092,430 | 12,660,943 | 16,753,373 |
| Total liabilities | $ 81,811,125 | $ 349,853,336 | $ 431,664,461 |
| Other post-employment benefits payable (OPEB) | 7,686,238 | 123,853,247 | 131,539,485 |
| Net pension liabilities | 8,687,791 | 130,535,856 | 139,223,647 |
| Self-insurance claims - Noncurrent | - | 16,599,420 | 16,599,420 |
| Bonds and notes payable - Noncurrent | 57,283,828 | 43,723,251 | 101,007,079 |
| Compensated absences | 563,410 | 5,106,223 | 5,669,633 |
| Bonds and notes payable - Current | 1,915,000 | 2,245,953 | 4,160,953 |
| Self-insurance claims - Current | - | 4,512,212 | 4,512,212 |
| Deferred grants revenue | - | 3,951,024 | 3,951,024 |
| Net Position | |||
| Unrestricted | $ 1,527,941 | $ -329,513,040 | $ -327,985,099 |
| Restricted - Recycling and clean air | - | 1,104,375 | 1,104,375 |
| Restricted - Safety | - | 1,209,189 | 1,209,189 |
| Restricted - Transit systems | - | 4,654,990 | 4,654,990 |
| Restricted - Road improvements | - | 3,226,299 | 3,226,299 |
| Restricted - Federal grants | - | 1,104,375 | 1,104,375 |
| Restricted - Low/moderate income housing | - | 43,776,242 | 43,776,242 |
| Restricted - Retirement | - | 35,097,920 | 35,097,920 |
| Restricted - Capital projects | 3,426,249 | 1,209,189 | 4,635,438 |
| Restricted - Debt service | 6,854,292 | 3,698,068 | 10,552,360 |
| Net investment in capital assets | - | 90,092,983 | 90,092,983 |
| Total net position | $ 11,808,482 | $ -144,015,210 | $ -132,206,728 |
| Restricted - Infrastructure developments | - | 324,200 | 324,200 |
Visual Breakdown
Trend Over Time
Source Documents
CAFR FY20182018-06-30↓ PDF