Finance Home
Documents, Forms and Publications
Doing Business with
the City
Invitation
to Bid
State
of Florida Address/Tax Rate Lookup
Mission Statement
Organizational Chart
Contact Department
|
Comprehensive Annual Financial Report 2004/2005
City of Clearwater, Florida
for Fiscal Year Ended September 30, 2005
You can view the entire document as a single
PDF file (*10.5 MB file*) or by selecting specific
sections below.
All of the files below are Adobe® PDF
documents.
Introductory Section
Financial Section
- Report of Independent Auditors
(*400 KB file*)
- Management's Discussion
and Analysis (*1 MB file*)
- Basic Financial Statements
(*900 KB file*)
- 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 (*2.8 MB file*)
- Required Supplementary
Information - Pension Trust Funds (*540 KB file*)
- 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 (*670 KB file*)
- 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
(*690 KB file*)
- 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
(*620 KB file*)
- 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 (*350
KB file*)
- 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 (*380 KB file*)
- Comparative Schedules by Source
- Schedule by Function and Activity
- Schedule of Changes by Function and Activity
- Supplementary Information (*1.7
MB file*)
- Continuing Disclosure - Gas System Revenue Bonds, Series 1997A&B,
1998, 2004, and 2005
- Continuing Disclosure - Water & Sewer Revenue Bonds, Series
1998, 2002, and 2003
- Continuing Disclosure - Stormwater Revenue Bonds, Series 1999,
2002, 2004, and 2005
- Continuing Disclosure - Infrastructure Sales Tax Revenue Bonds,
Series 2001
- Continuing Disclosure - Improvement Revenue Refunding Bonds, Series
2001
- Fire Services Program
Statistical Information
- Statistical Section (*2.4
MB file*)
- 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 / Grant Compliance Section
- Single
Audit/Grant Compliance (*2.2 MB file*)
- 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, 2005
- Notes to Schedule of Expenditures of Federal Awards and State
Financial Assistance
- Schedule of Findings and Questioned Costs for the Year Ended September
30, 2005
- Management Letter as Required by Rules of the Auditor General
- Management Advisory Comments
|
