ANNUAL COMPREHENSIVE FINANCIAL REPORT CITY OF COLUMBIA, SOUTH CAROLINA
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The City of Columbia, South Carolina's Annual Comprehensive Financial Report for the fiscal year ended June 30, 2022, presents the city's complete financial position including government-wide financial statements, fund financial statements for governmental, proprietary, and fiduciary funds, and notes to financial statements. The report includes management's discussion and analysis, budgetary comparisons for the general fund, pension and OPEB liability information, and supplementary schedules for nonmajor governmental and enterprise funds. The document was prepared by the City's Finance Department and received a Certificate of Achievement for Excellence in Financial Reporting.
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This Annual Comprehensive Financial Report for the City of West Columbia, South Carolina covers the fiscal year ended June 30, 2023, and includes government-wide and fund financial statements prepared by the Finance Department under City Administrator Brian E. Carter and City Treasurer Justin R. Black. The report contains audited financial statements, management's discussion and analysis, required supplementary information on pension and OPEB liabilities, and detailed supplementary schedules for governmental and proprietary funds including the General Fund, Hospitality Tax Fund, and Water and Sewer operations.
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