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financial_report 2020-09-30 MO State Auditor #q9d8e88a6 Open original ↗

City of Clayton ACFR — year ended September 30, 2020 (full report)

This is the City of Clayton, Missouri Comprehensive Annual Financial Report (ACFR) for the fiscal year ended September 30, 2020, prepared by the Finance Department. The excerpts include the cover note about the cover art and a governmental funds statement of revenues, expenditures, and changes in fund balances that breaks out amounts by fund (General Fund, Capital Improvement Fund, Equipment Replacement Fund, 2014 General Obligation Bond Fund, Other Governmental Funds, and totals). The financial schedules record revenues (by source such as property taxes, sales taxes, utility licenses, intergovernmental, fees, fines, investment income, etc.), expenditures by function (general government, parks and recreation, public safety, public works, capital outlay, debt service), net results for each fund, and other financing sources/uses (issuance of debt, premiums, transfers in/out, payments to refunding escrow agent, sale of capital assets) with specific dollar amounts.

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CITY OF CLAYTON, MISSOURI COMPREHENSIVE ANNUAL FINANCIAL REPORT For The Fiscal Year Ended September 30, 2020

Report prepared and submitted by the Finance Department

2 Contents

Page Part I - Introductory Section:

Letter Of Transmittal ......................................................................................................... i - vi Principal Officials .................................................................................................................. vii Organizational Chart ........................................................................................................... viii GFOA - Certificate Of Achievement For Excellence In Financial Reporting ...................... ix

Part II - Financial Section:

Independent Auditors’ Report ..................................................................................... 1 - 3

Management’s Discussion And Analysis .................................................................. 4 - 12

Basic Financial Statements

Government-Wide Financial Statements:

Statement Of Net Position ..................................................................................... 13 - 14

Statement Of Activities ................................................................................................. 15

Fund Financial Statements:

Balance Sheet - Governmental Funds .......................................................................... 16