This is the City of Clayton, Missouri annual comprehensive financial report (including the single-audit report) for the year ended September 30, 2024. The excerpts show financial statements and schedules (statement of activities, governmental funds balance sheet, schedule of expenditures of federal awards, notes and required supplementary information), discussion of investment and pension trust fund policies, and budgetary process procedures. Specific figures shown include total primary government expenses of $34,563,939, net change in net position of $8,872,780 and ending net position of $121,378,373; major revenue line items such as property tax $9,755,016, sales tax $11,882,392, and utility tax $5,596,998; fund-level cash, investments and receivables (total governmental funds assets $76,677,902); a City contribution to the Uniformed Employees’ Retirement Fund of $849,199 in 2024; actuarial assumption changes (discount rate from 4.87% to 4.06%); and a reported $136 budget overrun in the 2021 Special Obligation Bond Issue Debt Service Fund.