This is the City of Clayton, Missouri Annual Comprehensive Financial Report for the fiscal year ended September 30, 2023. It includes government-wide financial statement presentation and notes, detailed capital asset schedules (including beginning and ending balances, additions, disposals, accumulated depreciation, and depreciation expense by function), other postemployment benefit (OPEB) valuation results and changes in total OPEB liability, actuarial and assumption updates used in FY2023, and multi-year capital asset statistics by function/program. Specific figures shown in the excerpts include capital assets, net capital asset totals (e.g., capital assets, net of $95,980,779 at 9/30/2023), total depreciation expense of $5,124,946 with amounts by function, changes in OPEB liability (balance of $1,206,730 at 9/30/2023), and various schedule details such as increases and decreases to construction-in-progress and equipment.