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Comprehensive Annual Financial Report 2009/2010
City of Clearwater, Florida
for Fiscal Year Ended September 30, 2010
You can view the entire document as a single
PDF file (*7.2 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
- Other Post-Employment Benefits
- Schedule of Funding Progress
- Combining and Individual Fund Statements and Schedules
- 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
- 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
- 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
- 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
2004, 2005, and 2007
- Continuing Disclosure - Water & Sewer Revenue Bonds, Series
2002, 2003, 2006, 2009A and 2009B
- Continuing Disclosure - Stormwater Revenue Bonds, Series
2002, 2004, and 2005
- Continuing Disclosure - Infrastructure Sales Tax Revenue 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
- Management Letter
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