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30 results for “fiscal requirements” · budget

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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Date: April 9, 2024 Page: 1 of 32 MEMORANDUM To:

Apr 9, 2024

Budget

The City Manager presented the Fiscal Year 2025 Operating and Capital Budget to the Mayor and Council on April 9, 2024, emphasizing long-term financial sustainability, strategic investment, and employee retention as key priorities. The budget reflects adjustments to the previously planned 5-year General Fund Investment Plan due to forecasted revenue decreases from the State's new flat income tax policy, which will reduce the city's shared income tax collections for FY25 and FY26 more than initially expected. The FY25 budget continues funding for public safety equipment and facilities, collector streets per Proposition 411 commitments, and adds a $6 million local match requirement for a Housing Choice grant award.

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CITY OF SYRACUSE, NEW YORK Financial Statements as of June 30, 2023

Jun 30, 2023

Budget

The City of Syracuse, New York financial statements as of June 30, 2023 present a comprehensive audit report including government-wide and fund financial statements, along with management's discussion and analysis. The document contains detailed financial information organized across governmental funds, proprietary funds, fiduciary funds, and component units, with supplementary schedules covering special revenue funds, debt service, capital projects, pension liabilities, and other postemployment benefits. The statements are accompanied by an independent auditor's report and required supplementary information related to budgetary comparisons and federal awards.

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ANNUAL COMPREHENSIVE FINANCIAL REPORT YEAR ENDED JUNE 30, 2023

Jun 30, 2023

Budget

This Annual Comprehensive Financial Report for the City of West Columbia, South Carolina covers the fiscal year ended June 30, 2023, and includes government-wide and fund financial statements prepared by the Finance Department under City Administrator Brian E. Carter and City Treasurer Justin R. Black. The report contains audited financial statements, management's discussion and analysis, required supplementary information on pension and OPEB liabilities, and detailed supplementary schedules for governmental and proprietary funds including the General Fund, Hospitality Tax Fund, and Water and Sewer operations.

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ANNUAL COMPREHENSIVE FINANCIAL REPORT For the year ended December 31, 2021

Dec 31, 2021

·Baton Rouge, LA

Budget

The Annual Comprehensive Financial Report covers the consolidated finances of the City of Baton Rouge and Parish of East Baton Rouge, Louisiana for the fiscal year ended December 31, 2021, and was prepared by the Finance Department under Director Linda Hunt. The report includes government-wide and fund financial statements, comprising governmental funds, proprietary funds, and fiduciary funds, along with statements for discretely presented component units. The document also contains required supplementary information including budget-to-actual comparisons for the General Fund, Library Board of Control Special Revenue Fund, and Grants Special Revenue Fund, as well as pension and other postemployment benefits (OPEB) liability schedules.

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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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CITY OF MESA, ARIZONA SINGLE AUDIT ACT REPORTS YEAR ENDED JUNE 30, 2015

Jun 30, 2015

Budget

This is a Single Audit Act report for the City of Mesa, Arizona covering the fiscal year ended June 30, 2015, prepared by CliftonLarsonAllen LLP in accordance with Government Auditing Standards. The report includes independent auditors' assessments of internal control over financial reporting and compliance with federal award requirements under OMB Circular A-133, along with schedules of findings, questioned costs, and expenditures of federal awards. The audit examined the financial statements of the City's governmental activities, business-type activities, major funds, and aggregate remaining fund information, with the audit report dated December 31, 2015. The document notes that the auditors' consideration of internal control was limited in scope and was not designed to provide comprehensive identification of all deficiencies or material weaknesses in the City's financial systems.

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City of Charleston Financial Statements 06302019_0.pdf

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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2024 County of Allegheny Comprehensive Fiscal Plan RICH FITZGERALD

Pocono Township, PA

Budget

The 2024 Allegheny County Comprehensive Fiscal Plan presents a balanced operating budget of $1,054.6 million and includes seven sections covering the 2024 operating budget, forward-looking forecasts for 2025-2026, a $116.3 million capital budget supporting 66 infrastructure projects, and a $1.7 billion grants budget requiring $14.9 million in county matching funds. The plan is submitted by County Executive Rich Fitzgerald to County Council for review and approval pursuant to the Home Rule Charter, with details provided at the character level for all operating departments and revenue sources.

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Tucsonaz

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

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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CALHOUN COUNTY, SOUTH CAROLINA ANNUAL FINANCIAL REPORT

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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City of Columbia FY 2022/2023 Budget

Budget

The City of Columbia's FY 2022/2023 Budget document, prepared as of June 14, 2022, outlines the city's financial plan and fund structure for the fiscal year running July 1, 2022 through June 30, 2023. The budget is organized across multiple fund types including the General Fund (the principal operating fund supported primarily by property taxes, licenses, and permits), Special Revenues (for specific designated taxes and grants), and Enterprise Funds (for business-type operations such as Water & Sewer, Storm Water, and Parking). The document describes the budget framework, revenue components with designated and unrestricted uses, and notes that South Carolina law requires the city to adopt a balanced budget by ordinance with a public hearing before each fiscal year begins.

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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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City of Portland Proposed Budget Fiscal Year 2020-21 Mayor Ted Wheeler

Budget

This is the City of Portland's proposed budget document for Fiscal Year 2020-21 prepared under Mayor Ted Wheeler and the City Council. The document contains comprehensive budget overviews, financial summaries, appropriation schedules, and bureau-by-bureau budget allocations across various city funds. The document serves as the formal budget proposal outlining the city's resources, requirements, and authorized positions for the fiscal year.

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City of Wilmington Annual Budget Dennis P. Williams, Mayor Fiscal Year 2017

Budget

The City of Wilmington, Delaware adopted its Fiscal Year 2017 budget on May 25, 2016, under Mayor Dennis P. Williams' administration. The budget document received recognition from the Government Finance Officers Association for its FY 2016 budget presentation and was again submitted for award consideration based on its continued compliance with program requirements as a policy document, operations guide, financial plan, and communication device. The budget document includes city administration and council leadership, organizational structure, and comprehensive budget information across multiple departments and financial plans.

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Overview of the FY 23 Executive Budget

Baton Rouge, LA

Budget

The Louisiana Legislative Fiscal Office published this overview on March 4, 2022, to provide legislators and the public with an analysis of the FY 23 Executive Budget Recommendation as required by LA R.S. 24:604.2. The document, historically called "The Green Book," serves as a reference for reviewing the governor's executive budget recommendation and House Bill 1 (HB 1) Original, offering state revenue and economic outlook, impacts of the proposed budget, and existing-to-recommended budget comparisons for each budget unit. The publication notes the availability of extraordinary one-time revenue sources and includes expanded information on spending proposals traditionally appearing outside HB 1, including supplemental and funds bills appropriations. The document cost $535.68 to produce, with 72 copies printed in the first printing.

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2026 County of Allegheny Comprehensive Fiscal Plan SARA INNAMORATO

Coatesville, PA

Budget

The 2026 County of Allegheny Comprehensive Fiscal Plan, presented by County Executive Sara Innamorato, proposes a balanced operating budget of $1.2 billion for 2026 and includes a capital budget of $119.7 million supporting 55 infrastructure projects, funded through bonds, state/federal grants, and other sources. The plan also provides multi-year forecasts for operating budgets through 2028 and capital improvements through 2031, as required by the Home Rule Charter, along with proposed grants and special accounts budgets.

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Adopted Biennial Budget Summary

Budget

This is the table of contents and introductory section of the City of Tucson's adopted biennial budget for fiscal years 2003 and 2004. The document outlines the budget structure across multiple volumes, including the City Manager's message, strategic plan, legal authorization requirements, and budget adoption procedures. No specific budget figures or policy decisions are detailed in this excerpt, which comprises only the organizational framework and table of contents for the comprehensive 298-page budget document.

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comprehensive annual financial report

Baton Rouge, LA

Budget

This Comprehensive Annual Financial Report documents the consolidated finances of the City of Baton Rouge and Parish of East Baton Rouge for the fiscal year ended December 31, 2019. The report was prepared by the Finance Department under Director Linda Hunt and includes government-wide financial statements, fund financial statements for governmental, proprietary, and fiduciary funds, and required supplementary information on budgeting, pension liabilities, and other financial metrics. The document serves as an official accounting of the city-parish's financial position and performance during 2019.

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Pottsvillepa

Budget

This is the table of contents for the City of Pottsville's financial audit report for the fiscal year ended December 31, 2023, prepared in accordance with Generally Accepted Accounting Principles (GAAP). The document contains government-wide financial statements, fund financial statements for governmental and proprietary funds, detailed notes to the financial statements, and required supplementary information including pension plan schedules for the city's police departments. No specific budget figures, policy changes, or discussion outcomes are apparent from this contents page alone.

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1 Community Development Administration

Budget

The Community Development Administration of Maryland's Department of Housing and Community Development issued this annual report pursuant to SEC Rule 15c2-12, disclosing financial information current as of June 30, 2025, for its Multi-Family Mortgage Revenue Bonds program. The report references the Administration's most recent official statement dated November 18, 2011, for Series 2011 C/2009 A-7 bonds. Financial statements for fiscal years ending June 30, 2025 and June 30, 2024 were audited by CliftonLarsonAllen LLP in accordance with generally accepted accounting and auditing standards. As of June 30, 2025, the Debt Service Reserve Fund held a balance of $3,923,613, satisfying the Debt Service Reserve Requirement. The Administration voluntarily provides quarterly updates to EMMA filings but reserves the right to discontinue this practice at any time.

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County of Monroe, Pennsylvania Financial Statements and

Minersville, PA

Budget

Monroe County, Pennsylvania's audited financial statements for the fiscal year ending December 31, 2021 present a comprehensive overview of the county's financial position across governmental, business-type, and fiduciary funds, with the independent audit conducted by Baker Tilly US, LLP. The financial statements include government-wide statements, fund-level statements, notes, and required supplementary information covering pension liabilities, plan contributions, and budgetary comparisons for the general fund. The auditors issued an unqualified opinion that the financial statements fairly present the county's financial position and results of operations in accordance with accounting standards.

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County of Greenville Operating and Capital Budget

Budget

The County of Greenville Operating and Capital Budget document establishes budgetary policies and procedures for fiscal years 2010 and 2011 under the County Code. The County Administrator is required to prepare proposed operating and capital improvement budgets for submission to council with a statement of anticipated revenues and required tax revenue, along with a certification that the budget does not exceed projected income. The operating budget must be adopted as an annual appropriations ordinance by council prior to June 30th each year and shall include a contingent account for unforeseen expenditures. The county's fiscal year runs from July 1st through June 30th, and all county offices and departments receiving county funds must submit a detailed annual fiscal report to the County Administrator, with year-end audits due within 180 days of fiscal year end.

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Public Hearing for 2023 Proposed Budget ... - City of Evanston

Budget

On October 24, 2022, the Evanston City Council was directed to hold a public hearing to receive public comment on the FY 2023 Proposed Budget. The hearing notice was properly published on October 13, 2022, in the Evanston Review, meeting the state law requirement of at least 10 days' notice before the hearing. The full 2023 budget document and additional information were made available to the public on the City of Evanston website.

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county of los angeles basic financial statements, required ...

Los Angeles, CA

Budget

The Los Angeles County comprehensive financial statements for the fiscal year ended June 30, 2025 present the county's complete audited financial position, including government-wide financial statements, fund financial statements for governmental and proprietary funds, and required supplementary information. The document includes statements of net position, activities, revenues, expenditures, and changes in fund balances across multiple county funds including the General Fund, Fire Protection District, Flood Control District, LA County Library, Regional Park and Open Space District, and Mental Health Services Act fund. This 234-page audit compilation provides the detailed financial reporting and single audit documentation required for county transparency and accountability.

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2024 County of Allegheny Comprehensive Fiscal Plan RICH FITZGERALD

Budget

The 2024 Allegheny County Comprehensive Fiscal Plan, presented by County Executive Rich Fitzgerald, proposes a balanced operating budget of $1,054.6 million for 2024, along with a $116.3 million capital budget for 66 infrastructure and capital improvement projects supported by $70.0 million in bond revenues and other funding sources. The plan includes required longer-range forecasts for fiscal years 2025-2026 (operating budgets) and 2025-2029 (capital improvements), as well as a grants budget of $1.7 billion requiring $14.9 million in county matching funds.

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BOROUGH OF CARLISLE PENNSYLVANIA

Budget

The Borough of Carlisle, Pennsylvania's Comprehensive Annual Financial Report for the year ended December 31, 2020 presents the municipality's complete financial statements, including government-wide and fund financial statements, notes, and supplementary information prepared by the Department of Finance. The report includes an independent auditor's report, management's discussion and analysis, basic financial statements covering governmental, proprietary, and fiduciary funds, and required supplementary information on pension plans and budgetary comparisons. The borough previously received a Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association for its 2019 fiscal year report.

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Revenue Overview Revenues

Budget

This revenue overview document outlines the fiscal foundations of Metro Nashville's budget, emphasizing that deficit financing is prohibited by Tennessee Law and the Metropolitan Charter, requiring expenditures to be matched by equal revenue and fund balances. The document identifies property tax and sales tax as the largest revenue sources and notes that Tennessee's economy is projected to grow 2.5% in 2025-2026, with Nashville leading this growth supported by a diversified economy, low unemployment (3.0% as of February 2025), and relative stability despite inflation concerns and potential federal funding uncertainties. The document provides background on Metro's revenue sources and economic trends affecting budget feasibility, with detailed revenue projections included in the accompanying budget ordinance.

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2025 ACFR WData

Budget

This is the Oakland, California Annual Comprehensive Financial Report (ACFR) for the fiscal year ended June 30, 2025, prepared by the Finance Department under Finance Director Bradley Johnson and Controller Pooja Shrestha. The document contains the city's complete financial statements across 224 pages, including government-wide financial statements, fund financial statements for governmental, proprietary, and fiduciary funds, and required supplementary information on pension liabilities. The report includes an independent auditor's report, management's discussion and analysis, and detailed notes to the basic financial statements organized into introductory, financial, and supplementary sections.

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