Citation in context
City of Clayton ACFR — year ended September 30, 2022 (full report)
This is the City of Clayton, Missouri Annual Comprehensive Financial Report for the year ended September 30, 2022. The report includes financial statement notes and combining fund financial statements (for nonmajor special revenue and debt service funds), actuarial and pension assumptions, restricted cash and investment balances by fund, and multi‑year capital asset and operating statistics by function/program. Excerpts show fund-level asset, liability, deferred inflow, and fund balance amounts for special revenue and debt service funds, the source used for an actuarial index and mortality tables, and ten‑year tables of capital assets and infrastructure counts (e.g., lane miles of streets, number of police vehicles, stations, park acreage). No board decisions or votes are recorded in the provided excerpts.
Cited passage
2013. Changes of assumptions . In 2015, amounts reported as changes in assumptions resulted primarily from adjustments to assumed life expectancies as a result of adopting the RP-2000 Combined Healthy Table Generational projection using scale
This schedule will ultimately include ten years of data once it becomes available. September 30, 2022 Measurement Date as of September 30, CITY OF CLAYTON, MISSOURI REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF CHANGES IN THE EMPLOYER'S TOTAL OPEB LIABILITY AND RELATED RATIOS See Independent Auditor's Report. - 81 -
OTHER SUPPLEMENTARY INFORMATION
NONMAJOR GOVERNMENTAL FUND
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