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Comprehensive Annual Financial Report 2014/2015

City of Clearwater, Florida
for Fiscal Year Ended September 30, 2015

You can view the entire document as a single PDF file (*6.53 MB file*) or by selecting specific sections below.

All of the files below are Adobe® PDF documents.

Introductory Section

Financial Section

  • Report of Independent Auditor
  • Management's Discussion and Analysis


  • Basic Financial Statements
    • Government-wide Financial Statements
      • Statement of Net Position
      • Statement of Activities
    • Fund Financial Statements
      • Balance Sheet - Governmental Funds
      • Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
      • 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 Position - Proprietary Funds
      • Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds
      • Statement of Cash Flows - Proprietary Funds
      • Statement of Fiduciary Net Position - Fiduciary Funds
      • Statement of Changes in Fiduciary Net Position - Fiduciary Funds
    • Notes to the Basic Financial Statements

  • Required Supplemental Information
    • Pension Trust Funds
    • Other Post-Employment Benefits
      • GASB Statement No. 45 Accounting and Financial Reporting by Employers for Post-Employment Benefits other than Pensions

  • 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 Position - Nonmajor Enterprise Funds
    • Combining Statement of Revenues, Expenses, and Changes in Net Position - Nonmajor Enterprise Funds
    • Combining Statement of Cash Flows - Nonmajor Enterprise Funds
    • Combining Statement of Net Position - Internal Service Funds
    • Combining Statement of Revenues, Expenses, and Changes in Net Position - Internal Service Funds
    • Combining Statements of Cash Flows - Internal Service Funds
    • Combining Statement of Fiduciary Net Position - Fiduciary Funds
    • Combining Statement of Changes in Fiduciary Net Position - Fiduciary Funds
    • Statement of Changes in Assets and Liabilities - Agency Fund

  • Supplemental Information
    • Continuing Disclosure - Gas System Revenue Bonds, Series 2007, 2013 and 2014
    • Continuing Disclosure - Water & Sewer Revenue Refunding Bonds, Series 2003, 2009B, 2011 and 2014; and Revenue Bonds Series 2009A
    • Continuing Disclosure - Stormwater Revenue Refunding Bonds, Series 2012, 2013 and 2014
    • Fire Services Program

Statistical Information

  • Statistical Section
    • Introduction
    • Schedule 1 - Net Position by Component
    • Schedule 2 - Changes in Net Position
    • 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/Grants Compliance
    • Report of Independent Auditor 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
    • Report of Independent Auditor on Compliance for Each Major Federal Program and State Financial Assistance Project, and on Internal Control over Compliance Required by OMB Circular A-133 and Chapter 10.550, Rules of the Auditor General
    • Schedule of Expenditures of Federal Awards and State Financial Assistance Projects
    • Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance Projects
    • Schedule of Findings and Questioned Costs
    • Summary Schedule of Prior Year Audit Findings
    • Independent Auditorís Management Letter Report of Independent Accountant on Compliance with Local Government Investment Policies
    • Schedule of Receipts and Expenditures of Funds Related to the Deepwater Horizon Oil Spill