Smaller Text Button Larger Text Button
MyClearwater.com - The Official Website of the City of Clearwater, Florida
Home Information Services Activities Government Employment Site Map Espanol Contact Us
City Home > Government > City Departments > Finance > Documents, Forms and Publications > Comprehensive Annual Financial Report 2005/2006

Finance

Finance Home



Documents, Forms and Publications

Doing Business with the City

Invitation to Bid

State of Florida Address/Tax Rate Lookup

City of Clearwater Employees' Pension Fund

City of Clearwater Firefighters' Relief and Pension Fund

Purchase Order Terms and Conditions



Mission Statement

Organizational Chart

Contact Department

Comprehensive Annual Financial Report 2005/2006

City of Clearwater, Florida
for Fiscal Year Ended September 30, 2006

You can view the entire document as a single PDF file (* 8.7 MB file*) or by selecting specific sections below.

All of the files below are Adobe® PDF documents.

Introductory Section

Financial Section

  • Independent Auditors' 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 (Non-GAAP Basis) - General Fund
      • Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual (GAAP Basis) - 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 Basic 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 (GAAP Basis) - 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 - Fiduciary Funds
      • Combining Statement of Changes in Fiduciary Net Assets - Fiduciary Funds
      • Statement of Changes in Assets and Liabilities - Treasurer's Escrow Agency Fund

  • Supplementary Information
    • Continuing Disclosure - Gas System Revenue Bonds, Series 1997A&B, 1998, 2004, and 2005
    • Continuing Disclosure - Water & Sewer Revenue Bonds, Series 1998, 2002, 2003, and 2006
    • 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
    • Introduction
    • Schedule 1 - Net Assets by Component
    • Schedule 2 - Changes in Net Assets
    • Schedule 2a - Program Revenues by Function/Program
    • Schedule 3 - Fund Balances of Governmental Funds
    • Schedule 4 - Changes in Fund Balances of Governmental Funds
    • Schedule 5 - Assessed Value and Estimated Actual Value of Taxable Property
    • Schedule 6 - Direct and Overlapping Property Tax Rates
    • Schedule 7 - Property Tax Levies and Collections
    • Schedule 8a - Principal Real Property Taxpayers
    • Schedule 8b - Principal Personal Property Taxpayers
    • Schedule 9 - Ratios of Outstanding Debt by Type
    • Schedule 10 - Ratios of General Bonded Debt Outstanding
    • Schedule 11 - Direct and Overlapping Governmental Activities Debt
    • Schedule 12 - Legal Debt Margin Information
    • Schedule 13 - Pledged-Revenue Coverage
    • Schedule 14 - Demographic and Economic Statistics
    • Schedule 15 - Principal Employers
    • Schedule 16 - Full-time Equivalent City Government Employees by Function/Program
    • Schedule 17 - Operating Indicators by Function/Program
    • Schedule 18 - Capital Asset Statistics by Function/Program

Single Audit / Grants Compliance Section

  • Single Audit/Grant Compliance
    • Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards
    • Independent Auditors' Report on Compliance with Requirements Applicable to Each Major Federal Awards Program and State Financial Assistance Projects and Internal Control Over Compliance in Accordance with OMB Circular A-133 and Chapter 10.550, Rules of the Auditor General
    • Schedule of Expenditures of Federal Awards and State Financial Assistance
    • Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance
    • Schedule of Findings and Questioned Costs
    • Independent Auditors' Management Letter