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Comprehensive Annual Financial Report 2002/2003

City of Clearwater, Florida
for Fiscal Year Ended September 30, 2003

You can view the entire document as a single PDF file (*23 MB file*) or by selecting specific sections below.

All of the files below are Adobe® PDF documents.

Introductory Section

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
      • Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets
      • Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds
      • Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities
      • Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - General Fund
      • Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Special Development Fund
      • Statement of Net Assets - Proprietary Funds
      • Statement of Revenues, Expenses, and Changes in Fund Net Assets - Proprietary Funds
      • Statement of Cash Flows - Proprietary Funds
      • Statement of Fiduciary Net Assets - Fiduciary Funds
      • Statement of Changes in Fiduciary Net Assets - Fiduciary Funds
    • Notes to Financial Statements

  • Required Supplementary Information - Pension Trust Funds
    • Schedules of Funding Progress
    • Schedules of Employer Contributions
    • Notes to Schedules of Required Pension Supplementary Information

  • Combining and Individual Fund Statements and Schedules
    • Nonmajor Governmental Funds
      • Combining Balance Sheet - Nonmajor Governmental Funds
      • Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds
      • Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Community Redevelopment Agency Special Revenue Fund
    • Nonmajor Enterprise Funds
      • Combining Statement of Net Assets - Nonmajor Enterprise Funds
      • Combining Statement of Revenues, Expenditures, and Changes in Fund Net Assets - Nonmajor Enterprise Funds
      • Combining Statement of Cash Flows - Nonmajor Enterprise Funds
    • Internal Service Funds
      • Combining Statement of Net Assets - Internal Service Funds
      • Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Internal Service Funds
      • Combining Statements of Cash Flows - Internal Service Funds
    • Fiduciary Funds
      • Combining Statement of Fiduciary Net Assets
      • Combining Statement of Changes in Fiduciary Net Assets
      • Statement of Changes in Assets and Liabilities - Treasurer's Escrow Agency Fund

  • Capital Assets Used in the Operation of Governmental Funds
    • Comparative Schedules by Source
    • Schedule by Function and Activity
    • Schedule of Changes by Function and Activity

  • Supplementary Information
    • Continuing Disclosure - Gas System Revenue Bonds, Series 1996A, 1997A&B, and 1998
    • Continuing Disclosure - Water & Sewer Revenue Bonds, Series 1993, 1998, and 2002
    • Continuing Disclosure - Stormwater Revenue Bonds, Series 1999 and 2002
    • Continuing Disclosure - Infrastructure Sales Tax Revenue Bonds, Series 2001
    • Continuing Disclosure - Improvement Revenue Refunding Bonds, Series 2001
    • Fire Services Program

Statistical Information

  • Statistical Section
    • Table I - General Governmental Expenditures by Function - Last Ten Fiscal Years
    • Table II - General Revenues by Source - Last Ten Fiscal Years
    • Table III - Property Tax Levies and Collections - Last Ten Fiscal Years
    • Table IV - Assessed and Estimated Property Valuations - Last Ten Fiscal Years
    • Table V - Property Tax Rates - All Direct and Overlapping Governments- Last Ten Fiscal Years
    • Table VI - Principal Taxpayers
    • Table VII - Ratio of Net General Bonded Debt to Taxable Assessed Value and Net Bonded Debt Per Capita - Last Ten Fiscal Years
    • Table VIII - Ratio of Annual General Debt Service to Expenditures - General Bonded Debt, General Revenue Certificates, and Mortgages and Notes - Last Ten Fiscal Years
    • Table IX - Computation of Legal Debt Margin
    • Table X - Computation of Direct and Overlapping Dept
    • Table XI - Revenue Bond Coverage:
      • Water and Sewer Revenue Bonds Coverages
      • Gas Revenue Bonds Coverages
      • Stormwater Revenue Bonds Coverages
      • Infrastructure Sales Tax Revenue Bonds Coverages
      • Spring Training Facility Revenue Bonds Coverages
      • Improvement Revenue Refunding Bonds Coverages
    • Table XII - Property Values and Construction - Last Ten Fiscal Years
    • Table XIII - Demographic Statistics - Last Ten Fiscal Years
    • Tables XIV - Miscellaneous Facts

Single Audit Section

  • Single Audit/Grant Compliance
    • Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Governmental Auditing Standards
    • Report on Compliance with Requirements Applicable to Each Major Program and Internal Control Over Compliance in Accordance with OMB Circular A-133
    • Schedule of Expenditures of Federal Awards and State Financial Assistance for the Year Ended September 30, 2003
    • Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance
    • Schedule of Findings and Questioned Costs for the Year Ended September 30, 2003
    • Management Letter as Required by Rules of the Auditor General
    • Management Advisory Comments