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 listing budget-related materials and Commonwealth budgets from multiple fiscal years (2008-09 through 2024-25). Key budgets highlighted include the 2020-21 budget signed by Governor Wolf on November 23, 2020, and the 2024-25 budget, along with various "Budget in Brief" summaries for other years. The page shows that Pennsylvania's Office of the Budget publishes comprehensive budget documents and that specific initiatives like Pennsylvania Pre-K Counts received $87.6 million in funding during the 2008-09 fiscal year.
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