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 2004/2005

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 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