LEBANON COMMUNITY LIBRARY 38-437-6 N.0595 GASB 68 Report Measurement Date of:
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This GASB 68 report provides accounting and financial reporting information for Lebanon Community Library's participation in the Pennsylvania Municipal Retirement System (PMRS), a defined benefit pension plan, as of December 31, 2023. Key findings show the library had a net pension asset of $297,327 (compared to $247,787 in 2022), total payroll of $277,378, and total pension expense of $21,429, representing -7.73% of payroll. The report includes detailed information on employee coverage, net pension liability calculations, deferred inflows and outflows, employer contributions, and actuarial assumptions and methods.
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This document is a search results page from the Pennsylvania government website displaying budget-related publications and documents spanning multiple fiscal years (2008-09 through 2024-25). It includes links to various Commonwealth budgets signed by Governor Wolf, budget briefs, and agency-specific budget information, with notable items such as $87.6 million allocated to Pennsylvania Pre-K Counts in 2008-09 and property tax relief initiatives. The page serves as an index to Pennsylvania's budget process documentation rather than summarizing a single budget decision or meeting.
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