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10 results for “employee retirement” · 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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  • department of public utilities division of cleveland ...

    Cleveland, OH
    Budget

    This is an audit report of the City of Cleveland's Department of Public Utilities, Division of Cleveland Public Power for the fiscal year ended December 31, 2024. The document presents audited financial statements including the Statement of Net Position, Statement of Revenues, Expenses and Changes in Net Position, Statement of Cash Flows, and related notes covering pension and OPEB liabilities through the Ohio Public Employees Retirement System. The report was prepared by the Ohio Auditor of State and addresses the financial position and operations of the Division as of and for the year ending December 31, 2024.

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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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    budgetfinancial reportingpension liabilitiesdebt managementmass transit
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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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  • State

    Baton Rouge, LA
    Budget

    This is the title page and table of contents for the Comprehensive Annual Financial Report of the Consolidated Government of the City of Baton Rouge and Parish of East Baton Rouge for the fiscal year ended December 31, 2004. The report was prepared by the Finance Department and audited under state law provisions. The document contains government-wide and fund financial statements, including statements of net assets, activities, revenues, expenditures, and changes in fund balances for governmental, proprietary, and fiduciary funds, along with required supplementary information on employee retirement systems and individual fund schedules.

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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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  • Oakland Financial Breakdown

    Oakland, CA
    Budget

    Oakland's fiscal year 2019 audited financial report, analyzed by Truth in Accounting, shows the city entered the coronavirus pandemic with a "D" grade financial rating and a total debt burden of $2.3 billion, or $17,000 per taxpayer. Oakland had only $1.7 billion in assets available to pay $4 billion in bills, creating a $2.3 billion shortfall driven primarily by unfunded retirement obligations: $1.9 billion in unfunded pension benefits and $927.8 million in unfunded retiree health care benefits out of $6.5 billion in total promised retirement benefits. The city ranked 67th out of 75 cities in financial health and lacked sufficient reserves to weather pandemic-related revenue losses, with overall debt expected to increase as a result of the crisis.

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    budgetdebt managementpension obligationsfinancial healthpublic employee benefits
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  • COMPREHENSIVE ANNUAL FINANCIAL REPORT

    Tulsa, OK
    Budget

    The City of Tulsa, Oklahoma Comprehensive Annual Financial Report for the fiscal year ended June 30, 2016 documents the city's complete financial position and performance, prepared by the Finance Department under Director Michael P. Kier, CPFO, and Controller David W. Bryant, CPA, with oversight by Mayor Dewey F. Bartlett Jr. The report contains government-wide financial statements (Statement of Net Position and Statement of Activities), fund-specific financial statements for governmental, proprietary, and fiduciary funds, and discretely presented component units. Required supplementary information includes detailed pension liability schedules for the Municipal Employees Retirement Plan (MERP), Oklahoma Firefighters Pension, and Oklahoma Public Employees Retirement System (OPPRS), along with post-employment benefits funding progress and General Fund budget-to-actual comparisons on a budgetary basis.

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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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