comprehensive annual financial report - City of St. Petersburg

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Report of Independent Certified Public Accountants on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards The Honorable Mayor and Members of the City Council City of St. Petersburg, FL We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component unit, eachh major fund, and the aggregate remaining fund information of the City of St. Petersburg, FL (the “City”), as of and for the year ended September 30, 2010, which collectively comprise the City’s basic financial statements and have issued our report thereon dated February 28, 2011.We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by thee Comptroller General of the United States. Internal Control Over Financial Reporting In planning and performing our audit, we considered The City’s internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinionn on the effectiveness of City’s internal control over financial reporting. Accordingly, we do nott express an opinion on the effectiveness of the City’s internal control over financial reporting. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatementss on a timely basis. A material weakness is a deficiency, or a combinationn of deficiencies, in internal control such, that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. Compliance and Other Matters As part of obtaining reasonable assurance about whether City’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements , noncompliance with which could have a direct and material effect on the determinationn of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters thatt are required to be reported under Government t Auditing Standards. H-1
We noted certain matters that we reported to management of the City, in a separate letter dated February 28, 2011. This report is intended solely for the information and usee of the Mayor, City Council, management, others within the organization, and federal and state awarding agencies and pass-through specified entities and is not intended to be and should not be used by anyone other than these parties. Tampa, Florida February 28, 2011 H-2
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CITY OF ST. PETERSBURG COMPREHENSIV
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CITY OF ST. PETERSBURG, FLORIDA MAY
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Notes to the Financial Statements D
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IV. REGULATORY SECTION Report of In
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List of Principal Officials Elected
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The independent audit of the financ
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equired a rollback of the millage r
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All securities are purchased on a d
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operating and labor costs. Preventi
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Text38: Certificate of Achievement
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II. FINANCIAL SECTION Report of Ind
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Report of Independent Certified Pub
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MANAGEMENT’S DISCUSSION AND ANALY
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City of St. Petersburg, FL Manageme
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CITY OF ST. PETERSBURG, FLORIDA STA
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NET REVENUES (EXPENSES) AND CHANGES
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DOWNTOWN REDEVELOPMENT DISTRICT LOC
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LOCAL OPTION SALES SURTAX IMPROVEME
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CITY OF ST. PETERSBURG, FLORIDA REC
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NOTES TO THE FINANCIAL STATEMENTS
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CITY OF ST. PETERSBURG, FL NOTES TO
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NOTE 5 - PROPERTY TAXES CITY OF ST.
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NOTE 15 - CONDUIT DEBT OBLIGATION C
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REQUIRED SUPPLEMENTARY INFORMATION
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CITY OF ST. PETERSBURG, FLORIDA REQ
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REQUIRED SUPPLEMENTARY INFORMATION
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CITY OF ST. PETERSBURG, FLORIDA Non
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CITY OF ST. PETERSBURG, FLORIDA Hou
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SPECIAL REVENUE DEBT SERVICE CAPITA
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LOCAL LAW ENFORCEMENT TRUST EMERGEN
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POLICE GRANTS' FUND POLICE OFFICERS
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LOCAL LAW ENFORCEMENT TRUST EMERGEN
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POLICE GRANTS' FUND POLICE OFFICERS
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PROFESSIONAL SPORTS FACILITY SALES
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TRANSPORTATION IMPROVEMENT ECONOMIC
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TRANSPORTATION IMPROVEMENT ECONOMIC
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CITY OF ST. PETERSBURG, FLORIDA COM
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ORIGINAL BUDGET EMERGENCY MEDICAL S
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ORIGINAL BUDGET AMERICAN RECOVERY &
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ORIGINAL BUDGET POLICE OFFICERS TRA
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ORIGINAL BUDGET FINAL BUDGET UTILIT
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ORIGINAL BUDGET FINAL BUDGET FIRST
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ASSETS AIRPORT PORT MARINA GOLF COU
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CITY OF ST. PETERSBURG, FLORIDA Int
Page 189 and 190: BILLING AND COLLECTIONS CONSOLIDATE
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Page 196 and 197: CITY OF ST. PETERSBURG, FLORIDA STA
Page 199: FINANCIAL TRENDS INFORMATION
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Page 204 and 205: CITY OF ST. PETERSBURG, FLORIDA FUN
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Page 224: DEMOGRAPHIC AND ECONOMIC INFORMATIO
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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
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