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                                                         City of Muskegon
                                                         Fiduciary Funds

                                     STATEMENT OF FIDUCIARY NET ASSETS

                                                        December 31, 2003


                                                                  Pension Trust                                                   Combining 
                                                                         Funds                  Agency Funds                             Totals
ASSETS
   Cash and cash equivalents (note A and B)                                  1,105,067
                                                                  $                                          4,051,145
                                                                                               $                                            5,156,212
                                                                                                                              $          
   Investments (note A and B)                                            81,694,610
                                                                                                                        -
                                                                                                                                         81,694,610
                                                                                                                                        
   Receivables (note A)
      Accounts                                                                           -
                                                                                                                  4,221
                                                                                                                                                 4,221
                                                                                                                                                 
      Property taxes                                                                     -
                                                                                                        19,401,411
                                                                                                                                         19,401,411
                                                                                                                                        

TOTAL ASSETS                                                      $     82,799,677
                                                                                                        23,456,777
                                                                                               $                                     106,256,454
                                                                                                                              $      

LIABILITIES AND NET ASSETS
Liabilities
   Accounts payable                                                                      -
                                                                  $                                               2,170
                                                                                               $                                                 2,170
                                                                                                                              $                 
   Due to other funds (note E)                                                           -
                                                                                                             1,040,569
                                                                                                                                            1,040,569
                                                                                                                                          
   Due to other governmental units                                                       -
                                                                                                        21,837,484
                                                                                                                                         21,837,484
                                                                                                                                        
   Other liabilities                                                                     -
                                                                                                               576,554
                                                                                                                                              576,554
                                                                                                                                             
Total liabilities                                                                        -
                                                                                                        23,456,777
                                                                                                                                         23,456,777
                                                                                                                                        

Net assets (note A)
   Held in trust for pension benefits                                    73,510,622
                                                                                                                        -
                                                                                                                                         73,510,622
                                                                                                                                        
   Held in trust for healthcare benefits                                     9,289,055
                                                                                                                        -
                                                                                                                                            9,289,055
                                                                                                                                          
Total net assets                                                         82,799,677
                                                                                                                        -
                                                                                                                                         82,799,677
                                                                                                                                        

TOTAL LIABILITIES AND NET ASSETS                                  $     82,799,677
                                                                                                        23,456,777
                                                                                               $                                     106,256,454
                                                                                                                              $      






















The accompanying notes are an integral part of this statement.