Welcome to Scribd, the world's digital library. Read, publish, and share books and documents. See more
Download
Standard view
Full view
of .
Look up keyword or section
Like this
6Activity
P. 1
2009 Comprehensive Annual Financial Report - City of Cleveland

2009 Comprehensive Annual Financial Report - City of Cleveland

Ratings: (0)|Views: 254 |Likes:
Published by Brian Cummins
Detailed audited financials statements and cash flows related to the City of Cleveland's 2009 activities.
Detailed audited financials statements and cash flows related to the City of Cleveland's 2009 activities.

More info:

Published by: Brian Cummins on Feb 11, 2011
Copyright:Attribution Non-commercial

Availability:

Read on Scribd mobile: iPhone, iPad and Android.
download as PDF, TXT or read online from Scribd
See more
See less

11/15/2011

pdf

text

original

 
 
CITY OF CLEVELAND, OHIO
COMPREHENSIVE ANNUAL FINANCIAL REPORT
For the Fiscal Year Ended December 31, 2009
 
 CITY OF CLEVELAND
Comprehensive Annual Financial Report 
For the year ended December 31, 2009
Issued by theDepartment of FinanceSharon DumasDirector James E. Gentile, CPACity Controller 
 
 2
CITY OF CLEVELAND, OHIO
TABLE OF CONTENTSCOMPREHENSIVE ANNUAL FINANCIAL REPORTFOR THE YEAR ENDED DECEMBER 31, 2009
Page
Introductory Section
Transmittal Letter ........................................................................................................................................... 7-17City Officials .................................................................................................................................................. 19City Council ................................................................................................................................................... 20Certificate of Achievement for Excellence in Financial Reporting ................................................................ 21Administrative Organization Chart ................................................................................................................ 22Financial Highlights ....................................................................................................................................... 23
Financial Section
Independent Accountants’ Report .................................................................................................................. 27-28Management’s Discussion and Analysis ........................................................................................................ 29-46Basic Financial Statements:Government-Wide Financial Statements:Statement of Net Assets .......................................................................................................................... 50Statement of Activities ............................................................................................................................ 51Fund Financial Statements:Balance Sheet - Governmental Funds ..................................................................................................... 52Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds .............. 53Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balancesto the Statement of Activities of Governmental Funds ....................................................................... 54Statement of Revenues, Expenditures and Changes in Fund Balances (Budget and Actual) -General Fund ....................................................................................................................................... 55Balance Sheet - Proprietary Funds .......................................................................................................... 56-57Statement of Revenues, Expenses and Changes in Fund Net Assets - Proprietary Funds ...................... 58Statement of Cash Flows - Proprietary Funds ......................................................................................... 59-60Statement of Fiduciary Assets and Liabilities ......................................................................................... 61 Notes to Financial Statements .................................................................................................................... 62-104Supplementary Information:Combining and Individual Fund Financial Statements and Schedules:General Fund:Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual(Non-GAAP Budgetary Basis) - General Fund-Legal Appropriation Level ................................... 106-113 Nonmajor Governmental Funds: Nonmajor Governmental Funds. ......................................................................................................... 115-117Combining Balance Sheet - Nonmajor Governmental Funds ............................................................ 118-123Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds ....................................................................................................................... 124-129Combining Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget andActual (Non-GAAP Budgetary Basis) - Budgeted Special Revenue Funds - LegalAppropriation Level ..................................................................................................................... 130-132Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget andActual (Non-GAAP Budgetary Basis) - Budgeted Debt Service Funds - LegalAppropriation Level ..................................................................................................................... 134-136

Activity (6)

You've already reviewed this. Edit your review.
1 thousand reads
1 hundred reads
Brian Cummins liked this
Brian Cummins liked this
Brian Cummins liked this
Brian Cummins liked this

You're Reading a Free Preview

Download
scribd
/*********** DO NOT ALTER ANYTHING BELOW THIS LINE ! ************/ var s_code=s.t();if(s_code)document.write(s_code)//-->