Town Crier
Request a township
All typesagendaminutesproposalbudgetother
All time30 days90 days1 year

2 results for “fiduciary funds” · other

  • CITY AND COUNTY OF HONOLULU HONOLULU, HAWAII Comprehensive Annual Financial

    Honolulu, HI
    Other

    This is the City and County of Honolulu's Comprehensive Annual Financial Report for fiscal year ended June 30, 2010, prepared by the Department of Budget and Fiscal Services under Acting Director Michael R. Hansen with Mayor Mufi Hannemann in the Executive Branch. The report contains government-wide financial statements including the Statement of Net Assets and Statement of Activities, fund financial statements for governmental, proprietary, and fiduciary funds, notes to financial statements, budgetary comparison schedules for the General Fund and Highway Fund, and supplementary information on nonmajor governmental funds and agency funds. The document was certified by the Government Finance Officers Association (GFOA) and includes management's discussion and analysis, an independent auditor's report, and schedules addressing post-retirement health care and life insurance benefits funding progress.

    AI summary

    View PDFSource

  • Appendix R Structure of Municipal Funds

Anchorage, AK
Other

Appendix R outlines the Municipality of Anchorage's fund accounting structure, which uses Governmental, Proprietary, and Fiduciary Fund types to track resources and ensure compliance with finance-related legal requirements. Governmental funds are grouped into general, special revenue, capital projects, debt service, and permanent funds, with the Anchorage Assembly approving operating budgets at the department level and revenues/expenditures appropriated at the fund level. The document explains that governmental funds use modified accrual accounting, recognizing revenues when measurable and available, and recording expenditures when liabilities are incurred, with exceptions for debt service and compensated absences paid only when due.

AI summary

municipal budgetfund accountinggovernment finance
View PDFSource