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9 results for “employee contributions” · budget

  • Annual Comprehensive Financial Report JUNE 30, 2025 AND 2024

    Jun 30, 2025

    ·Phoenix, AZ
    Budget

    This is the Annual Comprehensive Financial Report of the City of Phoenix Employees' Retirement System for fiscal years ended June 30, 2025 and 2024, representing the system's seventy-ninth annual report. The document contains financial statements, investment performance data, actuarial analysis, and statistical schedules covering the retirement plan's operations as a component unit of the City of Phoenix. Key sections include a statement of fiduciary net position, changes in net pension liability, schedules of employer contributions and investment returns, and analysis of benefit expenses and membership data. The report was prepared jointly by the City of Phoenix Employees' Retirement System and the City of Phoenix Finance Department, located at 200 West Washington Avenue, Phoenix, Arizona.

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    employee retirementpension liabilityfinancial report
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  • Annual Comprehensive Financial Report Building the Phoenix of Tomorrow

    Phoenix, AZ
    Budget

    This is the Seventy-Eighth Annual Comprehensive Financial Report for the City of Phoenix Employees' Retirement System, a component unit of the City of Phoenix, Arizona, covering fiscal years ended June 30, 2024 and 2023. The report presents financial statements, actuarial data, investment performance, and administrative information for the retirement system. The document includes an independent auditor's report, management's discussion and analysis, statements of fiduciary net position and changes in fiduciary net position, and schedules addressing net pension liability, employer contributions, investment returns, administrative expenses, and benefit provisions. The system received a Certificate of Achievement for Excellence in Financial Reporting and a Public Pension Standards Award for Funding and Administration.

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    pension fundingfinancial reportinginvestment performanceretirement systemactuarial analysis
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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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  • Finance Detail 2024

    Allentown, PA
    Budget

    The City of Allentown's 2024 Finance Department budget details spending across two divisions: Revenue & Audit and Finance & Budget Administration. The Revenue & Audit division has a 2024 final budget of $1,687,880, with major allocations including $761,300 for permanent wages, $372,246 for employee group insurance, $146,930 for PMRS pension contributions, and $275,000 for overpaid property tax refunds. The Finance & Budget Administration division's 2024 budget begins at $525,143 for permanent wages and introduces $17,500 in temporary wages, representing a $85,797 increase in permanent wages from the 2023 budget of $439,346. Notable 2024 changes include increased printing costs from $600 to $1,200 for managed print services and a $75,000 reduction in refund allocations compared to 2023.

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    budgetfinance departmentemployee wagespension contributionsproperty tax refunds
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  • COMPLIANCE AUDIT ____________ Wilkes-Barre Township Police Pension Plan

    Wilkes-Barre, PA
    Budget

    A compliance audit of the Wilkes-Barre Township Police Pension Plan was conducted for the period January 1, 2018 to December 31, 2021, pursuant to the Municipal Pension Plan Funding Standard and Recovery Act. The audit, completed in August 2022, evaluated whether the pension plan was administered in compliance with applicable state laws, regulations, contracts, administrative procedures, and local ordinances. The audit methodology included verification of state aid deposits, examination of employer and employee contributions, and confirmation that annual financial requirements and minimum municipal obligations were properly calculated and deposited.

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    police pensionpension compliancemunicipal budgetemployee contributions
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  • COMPREHENSIVE ANNUAL FINANCIAL REPORT

    Tulsa, OK
    Budget

    The City of Tulsa Comprehensive Annual Financial Report covers the fiscal year ended June 30, 2020, and was prepared by the Finance Department under Mayor G.T. Bynum, Director of Finance James Wagner, and Controller Norman E. Kildow. The report includes government-wide financial statements, fund financial statements for governmental, proprietary, and fiduciary funds, and discretely presented component units covering assets, liabilities, revenues, and expenditures. The document emphasizes Tulsa's entertainment and business districts as key components of the city's economic base and cultural foundation. Required supplementary information details pension trust schedules including the Municipal Employees Retirement Plan (MERP), Oklahoma Firefighters pension contributions, and other actuarial valuations.

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  • Phoenix

    Phoenix, AZ
    Budget

    This document is the Comprehensive Annual Financial Report for the City of Phoenix, Arizona for the fiscal year ended June 30, 2020, prepared by the Finance Department under Chief Financial Officer Denise M. Olson. The report was presented to a City Council led by Mayor Kate Gallego and eight district representatives, with City Manager Ed Zuercher overseeing administration. The report contains government-wide and fund-specific financial statements, including statements of net position, activities, revenues and expenditures, and budgetary comparisons across the General Fund and multiple special revenue funds (Transit 2000, Transit Other Agency, Federal Transit Grants, and Transportation Tax 2050). The document also includes required supplementary information on pension liabilities and contributions for employee retirement systems including COPERS, PSPRS for police and fire, and other employee benefits programs.

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    municipal budgetfinancial reportingpension liabilitiesemployee benefitstransportation funding
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  • Comprehensive Annual Financial Report

    Baton Rouge, LA
    Budget

    This Comprehensive Annual Financial Report documents the financial condition of the Employees' Retirement System of the City of Baton Rouge and Parish of East Baton Rouge for the fiscal year ended December 31, 2016. The system is administered by Jeffrey R. Yates and operates as a component unit of the consolidated government, maintaining offices at 209 St. Ferdinand Street in Baton Rouge. The report includes audited financial statements covering fiduciary net position and changes in fiduciary net position, supplemented by schedules detailing net pension liabilities, employer contributions, and investment returns for both the CPERS Trust and Police Guarantee Trust. Supporting materials include administrative and investment expense schedules, investment policies, asset allocation information, and actuarial certification documentation.

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  • COMPLIANCE AUDIT ____________ City of Scranton Aggregate Pension Fund

    Scranton, PA
    Budget

    A compliance audit of the City of Scranton Aggregate Pension Fund for January 1, 2022 to December 31, 2023 was conducted by the Auditor General pursuant to the Municipal Pension Plan Funding Standard and Recovery Act to ensure the fund was administered in compliance with applicable state laws, regulations, contracts, and local policies. The audit examined whether state aid was properly deposited, employer contributions were calculated and deposited in accordance with governing documents and applicable laws, and employee contributions were correctly calculated and deducted. The audit methodology included verification of state aid deposits, review of the municipality's calculation of annual financial requirements and minimum municipal obligations, and testing of employee contribution rates based on governing documents in effect during the audit period.

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