comprehensive annual financial report - City of St. Petersburg

More documents

Recommendations

Info

CITY OF ST. PETERSBURG, FL NOTES TO THE FINANCIAL STATEMENTS SEPTEMBER 30, 2010 NOTE 10 - DISCRETELY PRESENTED COMPONENT UNIT St. Petersburg Health Facilities Authority Schedule of Revenue, Expenditures, and Changes in Fund Balance - Budget and Actual Original and Final Budget Actual Variance With Final Budget Over Under Revenues $ 14,000 $ 5,028 $ (8,972) Expenditures 14,000 175 13,825 Excess of Revenues Over Expenditures - 4,853 4,853 Budgetary Fund Balance October 1, 2009 45,627 45,627 - Reserve for Encumbrances – October 1, 2009 - - - Budgetary Fund Balance September 30, 2010 $45,627 50,480 $ 4,853 Reconciliation of Budget to GAAP Reporting Reserve for Encumbrances – September 30, 2010 - Fund Balance September 30, 2010 $ 50,480 D-45
CITY OF ST. PETERSBURG, FL NOTES TO THE FINANCIAL STATEMENTS SEPTEMBER 30, 2010 NOTE 11 - INTERFUND RECEIVABLES, PAYABLES, TRANSFERS, AND ADVANCES The composition of due to/from other funds as of September 30, 2010, is as follows: Receivable Fund Payable Fund Amount General Fund Grants $ 964,142 Tropicana Field 187,565 Nonmajor governmental funds 1,432,878 Nonmajor enterprise fund 1,508,202 Nonmajor governmental fund Downtown Redevelopment District 2,094,130 Local Option Sales Surtax 60,619 Internal Service Fund Internal Service Fund 1,615,039 Total $ 7,862,575 The purpose of interfund receivable and payables is to meet temporary cash flow requirements and timing between receiving and recognizing certain revenues. Water Resources advanced $8,995,565 to the Excise Tax Debt Service Fund in fiscal year 2008 to cover debt covenant requirements of the debt service fund. The advance is considered long term. The composition of interfund transfers during fiscal year 2010 are as follows: Interfund Transfers of Financial Assets: General Fund Community Redevelopme nt District Downtown Redevelopme nt District Nonmajor Governmental Internal Service Water Resources Tropicana Nonmajor Business-type Total Transfers Out General Fund $ - $ 4,856,894 $ - $ 13,559,834 $ 1,584,344 $ - $ 1,102,000 $ 4,361,456 $ 25,464,528 Community Redevelopment District - - 8,213,827 2,480,000 - - - - 10,693,827 Downtown Redevelopment District - - - 10,528,854 - - - - 10,528,854 Local Option Sales Surtax Improvement 46,560 - - - - - - - 46,560 Grants 558,058 - - 283,095 - - - - 841,153 Nonmajor Governmental 406,164 - - 2,049,888 - 242,873 - - 2,698,925 Internal Service 399,996 - - - - - - - 399,996 Water Resources 9,472,860 - - - - - - - 9,472,860 Stormwater 1,740,792 - - - - - - - 1,740,792 Sanitation 3,016,020 - - - - - - - 3,016,020 Nonmajor Business-type 699,096 - - 250,000 - - - - 949,096 Total Transfers in $ 16,339,546 $ 4,856,894 $ 8,213,827 $ 29,151,671 $ 1,584,344 $ 242,873 $ 1,102,000 $ 4,361,456 $ 65,852,611 D-46
Page 1 and 2:
CITY OF ST. PETERSBURG COMPREHENSIV
Page 3 and 4:
CITY OF ST. PETERSBURG, FLORIDA MAY
Page 5 and 6:
Notes to the Financial Statements D
Page 7 and 8:
IV. REGULATORY SECTION Report of In
Page 9 and 10:
List of Principal Officials Elected
Page 11 and 12:
The independent audit of the financ
Page 13 and 14:
equired a rollback of the millage r
Page 15 and 16:
All securities are purchased on a d
Page 17 and 18:
operating and labor costs. Preventi
Page 21:
Text38: Certificate of Achievement
Page 25 and 26:
II. FINANCIAL SECTION Report of Ind
Page 27 and 28:
Report of Independent Certified Pub
Page 29 and 30:
MANAGEMENT’S DISCUSSION AND ANALY
Page 31 and 32:
City of St. Petersburg, FL Manageme
Page 33 and 34:
Page 35 and 36:
Page 37 and 38:
Page 39 and 40:
Page 41 and 42:
Page 43 and 44:
Page 45:
Page 49 and 50:
CITY OF ST. PETERSBURG, FLORIDA STA
Page 51 and 52:
NET REVENUES (EXPENSES) AND CHANGES
Page 53 and 54:
DOWNTOWN REDEVELOPMENT DISTRICT LOC
Page 55:
LOCAL OPTION SALES SURTAX IMPROVEME
Page 58 and 59:
Page 61: CITY OF ST. PETERSBURG, FLORIDA REC
Page 64 and 65: CITY OF ST. PETERSBURG, FLORIDA STA
Page 77: NOTES TO THE FINANCIAL STATEMENTS
Page 80 and 81: CITY OF ST. PETERSBURG, FL NOTES TO
Page 96 and 97: NOTE 5 - PROPERTY TAXES CITY OF ST.
Page 118 and 119: NOTE 15 - CONDUIT DEBT OBLIGATION C
Page 133: REQUIRED SUPPLEMENTARY INFORMATION
Page 136 and 137: CITY OF ST. PETERSBURG, FLORIDA REQ
Page 138 and 139: REQUIRED SUPPLEMENTARY INFORMATION
Page 141 and 142: CITY OF ST. PETERSBURG, FLORIDA Non
Page 143 and 144: CITY OF ST. PETERSBURG, FLORIDA Hou
Page 146 and 147: SPECIAL REVENUE DEBT SERVICE CAPITA
Page 148 and 149: LOCAL LAW ENFORCEMENT TRUST EMERGEN
Page 150 and 151: POLICE GRANTS' FUND POLICE OFFICERS
Page 152 and 153: LOCAL LAW ENFORCEMENT TRUST EMERGEN
Page 154 and 155: POLICE GRANTS' FUND POLICE OFFICERS
Page 156 and 157: PROFESSIONAL SPORTS FACILITY SALES
Page 158 and 159: PROFESSIONAL SPORTS FACILITY SALES
Page 160 and 161:
TRANSPORTATION IMPROVEMENT ECONOMIC
Page 162 and 163:
TRANSPORTATION IMPROVEMENT ECONOMIC
Page 164:
CITY OF ST. PETERSBURG, FLORIDA COM
Page 167 and 168:
PROFESSIONAL SPORTS FACILITY SALES
Page 169 and 170:
ORIGINAL BUDGET EMERGENCY MEDICAL S
Page 171 and 172:
ORIGINAL BUDGET AMERICAN RECOVERY &
Page 173 and 174:
ORIGINAL BUDGET POLICE OFFICERS TRA
Page 175 and 176:
ORIGINAL BUDGET FINAL BUDGET UTILIT
Page 177:
ORIGINAL BUDGET FINAL BUDGET FIRST
Page 180 and 181:
ASSETS AIRPORT PORT MARINA GOLF COU
Page 182 and 183:
Page 184 and 185:
Page 187 and 188:
CITY OF ST. PETERSBURG, FLORIDA Int
Page 189 and 190:
BILLING AND COLLECTIONS CONSOLIDATE
Page 191 and 192:
INFORMATION AND COMMUNICATIONS SERV
Page 193:
INFORMATION AND COMMUNICATION SERVI
Page 196 and 197:
Page 199:
FINANCIAL TRENDS INFORMATION
Page 202 and 203:
CITY OF ST. PETERSBURG, FLORIDA CHA
Page 204 and 205:
CITY OF ST. PETERSBURG, FLORIDA FUN
Page 206:
CITY OF ST. PETERSBURG, FLORIDA FIN
Page 210 and 211:
CITY OF ST. PETERSBURG, FLORIDA TAX
Page 212 and 213:
CITY OF ST. PETERSBURG, FLORIDA PRI
Page 214:
CITY OF ST. PETERSBURG, FLORIDA REV
Page 218 and 219:
CITY OF ST. PETERSBURG, FLORIDA RAT
Page 220 and 221:
CITY OF ST. PETERSBURG, FLORIDA DIR
Page 222 and 223:
CITY OF ST. PETERSBURG, FLORIDA PLE
Page 224:
DEMOGRAPHIC AND ECONOMIC INFORMATIO
Page 227 and 228:
CITY OF ST. PETERSBURG, FLORIDA PRI
Page 230:
OPERATING INFORMATION
Page 233 and 234:
Function/Program 2010 2009 2008 200
Page 235 and 236:
CITY OF ST. PETERSBURG, FLORIDA CAP
Page 238:
IV. REGULATORY SECTION Report of In
Page 241 and 242:
We noted certain matters that we re
Page 243 and 244:
Internal Control over Compliance Th
Page 245 and 246:
CITY OF ST. PETERSBURG, FLORIDA SCH
Page 247 and 248:
Page 249:
Page 252 and 253:
CITY OF ST. PETERSBURG, FLORIDA NOT
Page 254 and 255:
CITY OF ST. PETERSBURG, FLORIDA NOT
Page 256 and 257:
City of St. Petersburg, Florida Sch
Page 258 and 259:
Independent Auditors' Management Le
Page 260 and 261:
City of St. Petersburg, Florida App
Page 262:
City of St. Petersburg, Florida App
show all

comprehensive annual financial report - City of St. Petersburg

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?