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30 results for “accountability requirements”

  • City Council — Agenda 4/7/2026

    Apr 7, 2026

    ·Boston, MA
    Agenda

    The Boston City Council Government Operations Committee scheduled a hearing on April 7, 2026, to consider Docket #0325, an ordinance amending City Code Ordinances 17-22 regarding road safety and accountability requirements for delivery providers. No specific budget figures, voting outcomes, or detailed policy provisions are included in this agenda document.

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    road safetydelivery servicesordinance amendmentgovernment operationsaccountability requirements
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  • CB 121090: AN ORDINANCE relating to the municipal water system of The City of Seattle; adopting a system or plan of additions and betterments to and extensions of the existing municipal water system; authorizing the issuance and sale of water system revenue bonds in one or more series for the purposes of paying or reimbursing part of the cost of carrying out that system or plan, providing for the reserve requirement, and paying the costs of issuance of the bonds; providing parameters for the bond sale terms including conditions, covenants, and other sale terms; describing the lien of the bonds; creating certain accounts of the City relating to the bonds; and ratifying and confirming certain prior acts.

    Sep 8, 2025

    ·Seattle, WA
    Proposal
    Source
  • FOR THE FISCAL YEAR ENDED JUNE 30, 2025 ANNUAL COMPREHENSIVE FINANCIAL REPORT

    Jun 30, 2025

    ·Wilmington, DE
    Budget

    This Annual Comprehensive Financial Report documents the City of Wilmington, North Carolina's financial position and activities for the fiscal year ended June 30, 2025. The report, prepared by the Finance Department, includes audited financial statements covering governmental funds, proprietary funds, and fiduciary funds, along with management's discussion and analysis, notes to financial statements, and required supplementary information on pension and postemployment benefit liabilities. The document serves as a complete accounting of the city's revenues, expenditures, net position, and financial condition for the fiscal year.

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  • CB 120981: AN ORDINANCE relating to regular property taxes; requesting that a special election be held concurrent with the November 4, 2025 general election for submission to the qualified electors of the City, a proposition to lift the limit on regular property taxes under chapter 84.55 RCW and to authorize the City to levy additional taxes for up to six years for the purpose of providing education support services designed to improve access to early learning, including childcare and preschool; academic, health, and safety supports for K-12 students; and college and career pathways for Seattle students; applying the exemption for low income seniors, disabled veterans, and others authorized by RCW 84.36.381; authorizing a creation of a designated fund; directing the application of levy proceeds; establishing eligibility requirements for partners; establishing accountability and reporting structures; requiring a forthcoming Implementation and Evaluation Plan; proposing a ballot title; authorizing the implementation of agreements for this levy lid lift which will be commonly known as the Families, Education, Preschool, and Promise Levy; and ratifying and confirming certain prior acts.

    Apr 15, 2025

    ·Seattle, WA
    Proposal
    Source
  • CB 120899: AN ORDINANCE relating to the municipal water system of The City of Seattle; adopting a system or plan of additions and betterments to and extensions of the existing municipal water system; authorizing the issuance and sale of water system revenue bonds in one or more series for the purposes of paying or reimbursing part of the cost of carrying out that system or plan, providing for the reserve requirement, and paying the costs of issuance of the bonds; providing parameters for the bond sale terms including conditions, covenants, and other sale terms; describing the lien of the bonds; creating certain accounts of the City relating to the bonds; and ratifying and confirming certain prior acts.

    Sep 7, 2024

    ·Seattle, WA
    Proposal
    Source
  • Report on Expenditures Per Capita September 18, 2023

    Sep 18, 2023

    ·Indianapolis, IN
    Budget

    The Indiana Department of Local Government Finance issued a Report on Expenditures Per Capita on September 18, 2023, compiling 2021 and 2022 financial data from local governments across the state as required by Indiana Code. The report, prepared for the Governor and Indiana General Assembly, analyzes spending per capita across eight categories of local government entities: counties, townships, cities/towns, school corporations, libraries, special districts, conservancy districts, and soil and water conservation districts, with data compiled from the Indiana State Board of Accounts and the Indiana Department of Education. The Department calculated the highest, lowest, median, and average expenditures per capita for each local government type based on the most recent federal decennial census data.

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  • 23-1021: A resolution approving a proposed First Amendatory Agreement between the City and County of Denver and The St. Francis Center to increase the maximum contract amount and amend other terms to continue providing supportive housing services to adults experiencing chronic homelessness at the Warren Residences, in Council District 10. Amends a contract with The St. Francis Center by adding $1,000,000 for a new total of $2,000,000 to account for increased service expenses required to continue providing supportive housing services to 48 adults experiencing chronic homelessness and amending the terms of the fund drawdown for Warren Residences, in Council District 10. No change to contract duration (HOST-202368501/202054973). The last regularly scheduled Council meeting within the 30-day review period is on 9-11-2023. The Committee approved filing this item at its meeting on 8-2-2023.

    Jul 24, 2023

    ·Denver, CO
    Proposal
    Source
  • CB 120441: AN ORDINANCE relating to the municipal water system of The City of Seattle; adopting a system or plan of additions and betterments to and extensions of the existing municipal water system; authorizing the issuance and sale of water system revenue bonds in one or more series for the purposes of paying part of the cost of carrying out that system or plan, providing for the reserve requirement, and paying the costs of issuance of the bonds; providing parameters for the bond sale terms including conditions, covenants, and other sale terms; describing the lien of the bonds; creating certain accounts of the City relating to the bonds; and ratifying and confirming certain prior acts.

    Sep 8, 2022

    ·Seattle, WA
    Proposal
    Source
  • CB 120327: AN ORDINANCE relating to the City Light and Seattle Public Utilities Departments; temporarily removing the charge of interest on delinquent utility consumption and utilization accounts; superseding several sections under Title 21 that authorize and require the collection of interest on delinquent utility consumption and utilization accounts; and ratifying and confirming certain prior acts.

    Apr 19, 2022

    ·Seattle, WA
    Proposal
    Source
  • 22-0084: A resolution approving a First Amendment to Agreement between the City and County of Denver and Retirement Planning Services, Inc. by adding money for the administration of the Denver employee flexible spending account (FSA) benefit plans for all qualified Denver employees and the administration of the federally-required COBRA offer/enrollment processing for all Denver employees. Amends a contract with Retirement Planning Services, Inc. by adding $250,000 for a new total of $700,000 and two years for a new end date of 12-31-23 for the administration of the Denver employee flexible spending account (FSA) benefit plans for all qualified Denver employees and the administration of the federally-required COBRA (continuation of benefits) offer/enrollment processing for all Denver employees/dependents qualified for COBRA benefit plans (CSAHR-202053728-01). The last regularly scheduled Council meeting within the 30-day review period is on 2-28-22. The Committee approved filing this item at its meeting on 1-18-22.

    Jan 10, 2022

    ·Denver, CO
    Proposal
    Source
  • 3006-2021: To find not legally sufficient a petition for a proposed ordinance titled “To authorize and direct the City Auditor to establish an Energy Conservation and Energy Efficiency Fund and a Clean Energy Education and Training Fund and to take the necessary actions to transfer $10,000,000 from the general fund of the City of Columbus to each of these funds for a total of $20,000,000 for the appropriate purposes; and to authorize and direct the City Auditor to take the necessary actions to transfer $30,000,000 from the general fund of the City of Columbus for the purpose of funding a minority business development program; to establish a Columbus Clean Energy Partnership Fund; and to authorize and direct the City Auditor to take the necessary actions to transfer of $57,000,000 from the general fund of the City of Columbus for the purpose of funding an electricity subsidy program for residents of the City of Columbus; to establish a transparency and accountability reporting requirement for the City Auditor for all uses of funds in section 1,2,3, and 4; to declare this Ordinance to be an emergency measure and shall take effect and be in force from and after its passage;” and to declare an emergency.

    Nov 9, 2021

    ·Columbus, OH
    Proposal
    Source
  • CB 120199: AN ORDINANCE relating to the municipal water system of The City of Seattle; adopting a system or plan of additions and betterments to and extensions of the existing municipal water system; authorizing the issuance and sale of water system revenue bonds in one or more series for the purposes of paying part of the cost of carrying out that system or plan, providing for the reserve requirement, and paying the costs of issuance of the bonds; providing parameters for the bond sale terms including conditions, covenants, and other sale terms; describing the lien of the bonds; creating certain accounts of the City relating to the bonds; amending certain definitions set forth in Ordinance 125714, the Omnibus Refunding Ordinance; authorizing the issuance of water system refunding revenue bonds; and ratifying and confirming certain prior acts.

    Sep 22, 2021

    ·Seattle, WA
    Proposal
    Source
  • Annual Comprehensive Financial Report For the Year Ended June 30, 2021

    Jun 30, 2021

    ·Worcester, MA
    Budget

    The Annual Comprehensive Financial Report for the City of Worcester, Massachusetts for the fiscal year ended June 30, 2021 presents the city's complete financial position, including government-wide financial statements, fund financial statements, and required supplementary information on pensions and other post-employment benefits (OPEB). The report was prepared by the Office of the City Auditor, Robert V. Stearns, CPA, and includes detailed exhibits covering the Statement of Net Position, Statement of Activities, Balance Sheets, and various fund statements across 226 pages. The document covers governmental funds, proprietary funds, fiduciary accounts, and supplementary schedules related to the Worcester Retirement System (WRS) and Massachusetts Teachers' Retirement System (MTRS) pension obligations.

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    annual budgetfinancial reportingpension obligationsretirement systemmunicipal finances
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  • 1265-2021: To find legally sufficient, as to form, a petition for a proposed ordinance, titled “To authorize and direct the City Auditor to establish an Energy Conservation and Energy Efficiency Fund and a Clean Energy Education and Training Fund and to take the necessary actions to transfer $10,000,000 from the general fund of the City of Columbus to each of these funds for a total of $20,000,000 for the appropriate purposes; and to authorize and direct the City Auditor to take the necessary actions to transfer $10,000,000 from the general fund of the City of Columbus for the purpose of funding a minority business development program; to establish a Columbus Clean Energy Partnership Fund; and to authorize and direct the City Auditor to take the necessary actions to transfer of $57,000,000 from the general fund of the City of Columbus for the purpose of funding an electricity subsidy program for residents of the City of Columbus; to establish a transparency and accountability reporting requirement for the City Auditor for all uses of funds in section [sic] 1,2,3, and 4’ to declare this Ordinance to be an emergency measure and shall take effect and be in force from and after its passage;” and to repeal ordinance 2770-2020.

    May 14, 2021

    ·Columbus, OH
    Proposal
    Source
  • EAST NORRITON TOWNSHIP DECEMBER 31, 2018 BASIC FINANCIAL STATEMENTS

    Dec 31, 2018

    ·Norristown, PA
    Budget

    East Norriton Township's Basic Financial Statements for the year ended December 31, 2018, were audited by an independent auditor and issued on August 9, 2019. The document presents the Township's entity-wide and fund financial statements, including the Statement of Net Position, Statement of Activities, Balance Sheet for Governmental Funds, and budgetary comparison statements for the General Fund and other governmental funds. The financial statements include required supplementary information on pension liabilities and obligations for both the Police Pension Plan and Non-Uniformed Pension Plan, as well as schedules of employer contributions and other post-employment benefits (OPEB) liability and contributions. The statements were prepared in accordance with generally accepted accounting principles in the United States.

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  • TOWNSHIP BULLETIN AND UNIFORM COMPLIANCE GUIDELINES

    Indianapolis, IN
    Other

    This State Board of Accounts bulletin issued in August 2012 provides townships with a compliance calendar and uniform guidelines for budget preparation and financial management. Key deadlines include September 1 for submitting proposed 2013 budgets to county councils, September 13 and 20 for publishing the proposed tax levy and budget notices, October 1 for receiving county council recommendations, October 22 for holding public hearings, and November 1 as the final deadline for adopting 2013 budgets and tax rates. The bulletin also outlines monthly reconciliation requirements for local investment officers and various federal and state tax filing deadlines for township employers.

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  • City of Charleston Financial Statements 06302019_0.pdf

    Charleston, WV
    Budget

    These are the audited financial statements for the City of Charleston, West Virginia for the fiscal year ended June 30, 2019, presented as required documentation to Kanawha County. The document includes government-wide financial statements, fund financial statements for governmental and proprietary funds, management's discussion and analysis, and an independent auditor's report covering the city's financial position and activities during the specified period.

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  • Minutes STATE BOARD OF CERTIFIED PUBLIC ACCOUNTANTS OF LOUISIANA

    Baton Rouge, LA
    Minutes

    The State Board of Certified Public Accountants of Louisiana held its regular meeting on May 4, 2023, in New Orleans with four of seven members present. The Board reviewed CPA examination information, certificate reinstatement matters, certification applications, and firm permit applications. Key personnel matters included the resignation of Director of Compliance John Morgan (effective May 12, 2023) and reminders to Board members regarding financial disclosure statements due May 15, 2023, and mandatory annual ethics and sexual harassment training requirements to be completed by December 31, 2023.

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    professional licensingboard meetingpersonnelcompliancecertification
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  • Tucsonaz

    Tucson, AZ
    Budget

    The City of Tucson's Annual Comprehensive Financial Report for the fiscal year ended June 30, 2021, presents comprehensive financial statements prepared by the Accounting Operations division of the Business Services Department. The report includes government-wide financial statements, fund financial statements for governmental, proprietary, and fiduciary funds, detailed notes covering accounting policies and significant financial matters including pension plans, debt obligations, and capital assets, along with required supplementary information on budgeted versus actual revenues and expenditures. The document received a Certificate of Achievement for Excellence in Financial Reporting and provides detailed disclosures on the city's financial position, including information on the Tucson Supplemental Retirement System, Public Safety Personnel Retirement System, and other post-employment benefits.

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  • CAFR Comprehensive Annual Financial Report

    Tucson, AZ
    Budget

    The City of Tucson, Arizona's Comprehensive Annual Financial Report for fiscal year ended June 30, 2015 presents the city's complete financial position, including government-wide financial statements, fund financial statements for governmental, proprietary, and fiduciary funds, and detailed notes on accounting policies, debt, pension liabilities, and other financial obligations. The report includes required supplementary information such as budget-to-actual comparisons for the General Fund and Mass Transit Special Revenue Fund, as well as pension plan disclosures for the Tucson Employees Retirement System (TSRS). The document was prepared by the Department of Finance, Accounting Operations Division, and the city received a Certificate of Achievement for Excellence in Financial Reporting.

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  • COUNTY OF MONROE, PENNSYLVANIA ANNUAL FINANCIAL REPORT

    Pocono Township, PA
    Budget

    Monroe County, Pennsylvania's Annual Financial Report for the year ended December 31, 2023 presents audited financial statements covering governmental activities, business-type activities, and component units. The independent auditor's report confirms that the financial statements fairly present the county's financial position and changes in financial position in accordance with generally accepted accounting principles. The report includes comprehensive financial statements across multiple fund types, management's discussion and analysis, notes to the financial statements, and required supplementary information on pension liabilities and budgetary comparisons.

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  • TOWNSHIP OF DOYLESTOWN _____________________________ FINANCIAL STATEMENTS AND

    Doylestown, PA
    Budget

    The Township of Doylestown's financial statements for the year ended December 31, 2017, comprise government-wide and fund financial statements covering governmental, proprietary, and fiduciary activities, along with required supplementary information on budgetary comparisons and pension plan liabilities. The audit report covers the Township's financial position, revenues, expenditures, and changes in fund balances across multiple funds, including details on police and nonuniform pension plans and other post-employment benefits. The statements were prepared in accordance with generally accepted accounting principles in the United States of America and include management's responsibility for accurate financial presentation and related internal controls.

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  • Townships

    Toledo, OH
    Other

    This document provides instructions for Ohio townships on preparing their annual financial reports using the regulatory cash basis of accounting, as defined in Auditor of State Bulletin 2015-007. Key requirements include filing the report within 60 days after the fiscal year closes through the Hinkle Annual Financial Data Reporting System, publishing a notice of completion in a local newspaper, and submitting both a PDF financial statement package and specific financial data through the Hinkle System. Late filing penalties are assessed at $25 per day, up to a maximum of $750, though the Auditor of State may waive penalties.

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  • CALHOUN COUNTY, SOUTH CAROLINA ANNUAL FINANCIAL REPORT

    Columbia, SC
    Budget

    Calhoun County, South Carolina's Annual Financial Report for the fiscal year ended June 30, 2019 presents comprehensive financial statements including government-wide statements of net position and activities, fund financial statements for governmental and proprietary funds, and fiduciary fund statements. The report includes management's discussion and analysis, notes to financial statements, and required supplementary information covering budget comparisons and pension liabilities for the county's retirement systems. This document serves as the official financial accounting and audit record for the county's fiscal operations during the specified period.

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  • NEW JERSEY ECONOMIC DEVELOPMENT AUTHORITY

    Jersey City, NJ
    Budget

    The New Jersey Economic Development Authority presents audited financial statements for the years ended December 31, 2022 and 2021 as a component unit of the State of New Jersey. The statements comprise basic financial statements including statements of net position, revenues and expenses, cash flows, and fiduciary net position, along with required supplementary information covering net OPEB liability, OPEB contributions, employee benefit trust investment returns, and pension liabilities under the Public Employees' Retirement System. The independent auditors issued an unqualified opinion that the financial statements present fairly the Authority's financial position and changes in financial position in accordance with accounting principles generally accepted in the United States of America.

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  • Oakland's Roadmap To A Sustainable Budget

    Oakland, CA
    Other

    Oakland's November 2024 roadmap document identifies structural budget deficits driven primarily by police department overspending and proposes that fiscal stability requires reforms beyond departmental cuts. Police and fire services consume 70% of the general fund—far higher than peer cities—with police overspending alone accounting for 56% of the 2024-2025 deficit, predominantly from overtime costs that have outpaced both general fund revenue growth and inflation. The document identifies accountability gaps, including 83% of sworn overtime approval records that could not be located or verified, and notes that the majority of city employees earning over $200,000 are sworn officers, with 64% of those earning over $300,000 in that category. The analysis, authored by Bob Brownstein (former Santa Clara County and San Jose budget official), argues that balancing the deficit through cuts to non-sworn services alone is not feasible and that deeper police operational reforms are necessary to protect critical services and achieve fiscal stability.

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  • Property Records - Ada County Clerk

    Boise, ID
    Other

    The Ada County Recorder's Office maintains property ownership records for Ada County and provides notary services for documents submitted for recording. The office is located at 200 W Front Street, Room 1207 in Boise and operates Monday through Friday from 8:00 a.m. to 5:00 p.m.; certain document types including judgments, liens, deeds, and power of attorney are currently blocked from online viewing and require direct contact with the office. Idaho Code § 31-2419 requires that all recorded documents be open for public inspection, with recording fees ranging from $10.00 to $45.00 depending on document type, and submitters are responsible for redacting personal identifying information such as social security numbers and account numbers.

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  • 2020 Financial Statements and Audit Report

    Stroudsburg, PA
    Budget

    The Borough of Stroudsburg's 2020 Financial Statements and Audit Report, prepared by KirkSumma & Co., LLP, presents a comprehensive audit of the municipality's financial position as of December 31, 2020. The document includes government-wide financial statements, fund financial statements for governmental, proprietary, and fiduciary funds, and required supplementary information covering pension liabilities and OPEB obligations. The audit was conducted in accordance with generally accepted accounting principles in the United States of America and covers the borough's governmental activities, business-type activities, and major funds.

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  • . ( EAST BATON ROUGE REDEVELOPMENT AUTHORITY 'f-

    Baton Rouge, LA
    Budget

    This document is the 2018 annual financial statements and audit report for the East Baton Rouge Redevelopment Authority, prepared by EdLK LLC as certified public accountants. The report includes government-wide financial statements, fund financial statements for governmental and proprietary funds (including the General Fund, Mortgage Finance Authority Fund, Gustav/Ike Fund, and Community Development Fund), and required supplementary information on revenues, expenditures, and budget comparisons. The audit also includes independent reports on internal controls, compliance with federal awards under Uniform Guidance, and findings related to financial reporting and federal program compliance.

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  • How to request a public record in Cleveland

    Cleveland, OH
    Other

    This explainer by Signal Cleveland Staff (April 12, 2026) describes how residents can request public records from Cleveland government agencies. Public records—including emails, contracts, police body camera video, and spending records—are legally accessible in Ohio and enable residents to monitor tax spending and hold officials accountable. Records are available through three channels: online databases (City Hall legislation, court records, county property data), in-person at City Hall (601 Lakeside Ave.), or by filing a request through the Cleveland Public Records Center, which requires creating an account and specifying a time frame and department. The Cleveland Metropolitan School District maintains a separate public records request system. Effective requests should be specific and time-bound rather than broad.

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