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
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
CITY OF CLAYTON, MISSOURI NOTES TO FINANCIAL STATEMENTS (Continued)
- 30 -
Original document