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30 results for “governmental activities” · 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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  • TOWNSHIP OF MIDDLETOWN DECEMBER 31, 2024 BASIC FINANCIAL STATEMENTS WITH

    Dec 31, 2024

    ·Minersville, PA
    Budget

    The Township of Middletown's basic financial statements for the year ended December 31, 2024, were audited and presented fairly in all material respects, covering governmental activities, business-type activities, and multiple fund types including general, special revenue, highway aid, proprietary, and fiduciary funds. The document includes entity-wide and fund-specific financial statements along with required supplementary information on pension liabilities and contributions for both the non-uniformed pension plan and sewer authority plan. The audit was completed on April 23, 2025, by independent auditors who also evaluated internal control and compliance with applicable government auditing standards.

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  • DOYLESTOWN TOWNSHIP ANNUAL FINANCIAL REPORT Year Ended December 31, 2024

    Dec 31, 2024

    ·Doylestown, PA
    Budget

    This is the table of contents for Doylestown Township's Annual Financial Report for the year ended December 31, 2024, which includes an independent auditor's report, management's discussion and analysis, and comprehensive financial statements covering governmental funds, proprietary funds, and fiduciary funds. The report presents the township's financial position through statements of net position, activities, revenues, expenditures, and cash flows, along with detailed notes and required supplementary information on budgetary comparisons and pension plan liabilities for both police and non-uniform employees.

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

    Jun 30, 2015

    ·Mesa, AZ
    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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  • COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2003

    Jun 30, 2003

    ·Oakland, CA
    Budget

    This Comprehensive Annual Financial Report presents the audited financial statements for the fiscal year ended June 30, 2003, including government-wide and fund-level financial statements covering governmental, proprietary, and fiduciary funds. The report was prepared by the Finance and Management Agency's Accounting Division and audited by Macias, Gini & Company LLP. The document includes the Statement of Net Assets, Statement of Activities, Balance Sheet for Governmental Funds, and cash flow statements for Proprietary Funds, along with management's discussion and analysis of financial results.

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  • - i - CITY OF TALLAHASSEE, FLORIDA COMPREHENSIVE ANNUAL FINANCIAL REPORT

    Tallahassee, FL
    Budget

    The City of Tallahassee, Florida Comprehensive Annual Financial Report covers the fiscal year ended September 30, 2009, prepared by the Department of Management and Administration's Accounting Services Division. The report was compiled under City Manager Anita Favors Thompson and Mayor John Marks, with the City Commission comprised of Andrew Gillum (Pro Tem), Mark Mustian, Debbie Lightsey, and Gil Ziffer. The document presents government-wide financial statements including the Statement of Net Assets and Statement of Activities, along with fund financial statements for both governmental and proprietary funds, prepared in accordance with standard comprehensive annual financial reporting practices.

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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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  • COUNTY OF MONROE, PENNSYLVANIA ANNUAL FINANCIAL REPORT

    Minersville, PA
    Budget

    The County of Monroe, 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 indicates that the financial statements fairly present the county's financial position as of December 31, 2023, in accordance with generally accepted accounting principles. The report includes comprehensive financial statements, management's discussion and analysis, pension plan information, and budgetary comparisons across multiple funds and activities.

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  • acfr-2021-2022.pdf

    Tucson, AZ
    Budget

    The City of Tucson, Arizona's financial statements for the fiscal year ended June 30, 2022, prepared by the Finance Department, provide a comprehensive overview of the city's financial position including statements of net position, activities, revenues, expenditures, and fund balances across governmental, proprietary, and fiduciary funds. The document includes an independent auditor's report, management's discussion and analysis, and received a Certificate of Achievement for Excellence in Financial Reporting. This 233-page annual comprehensive financial report presents the city's complete financial activity and condition for the 2021-2022 fiscal year.

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  • tulsa county, oklahoma comprehensive annual financial report ...

    Tulsa, OK
    Budget

    Tulsa County, Oklahoma's Comprehensive Annual Financial Report covers the fiscal year ended June 30, 2013, prepared by County Clerk Pat Key and submitted from the Ray Jordan Tulsa County Administration Building at 500 South Denver Avenue, Tulsa, Oklahoma. The report contains standard financial statements including government-wide statements of net position and activities, fund financial statements for governmental and proprietary funds, fiduciary fund statements, and component unit disclosures, along with management's discussion and analysis and notes to the financial statements. The document was audited by an independent auditor and includes an organization chart, listing of elected officials, and county department directors.

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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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  • BOROUGH OF EAST STROUDSBURG East Stroudsburg, Pennsylvania Monroe County

    Stroudsburg, PA
    Budget

    The Borough of East Stroudsburg's financial statements for the year ended December 31, 2023, present a comprehensive audit including independent auditor reports, management's discussion and analysis, and detailed financial statements covering governmental activities, business-type activities, and multiple funds. The document includes budgetary comparison schedules for various funds such as the General Fund, Sewer Fund, Water Fund, and Golf Course Fund, as well as required supplementary information on pension liabilities and contributions. Statistical information is provided on property tax levies, collections, tax rates, assessed property values, and principal taxpayers for the municipality located in Monroe County, Pennsylvania.

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  • KNOXVILLE, TENNESSEE WWW.KNOXVILLETN.GOV COMPREHENSIVE ANNUAL FINANCIAL REPORT

    Knoxville, TN
    Budget

    Knoxville, Tennessee's Comprehensive Annual Financial Report for fiscal year 2019 (ending June 30, 2019) was prepared by the City Finance Department under Senior Director of Finance James York and Comptroller Clyde Cole. The document includes detailed financial statements covering governmental and proprietary funds, an independent auditor's report, management's discussion and analysis, and organizational information. The report contains standard municipal financial statements including statements of net position, activities, revenues, expenditures, and cash flows across general, community development, and proprietary funds.

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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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  • COMPREHENSIVE ANNUAL FINANCIAL REPORT - KNOXVILLE, TN

    Knoxville, TN
    Budget

    The Comprehensive Annual Financial Report for the City of Knoxville, Tennessee covers the fiscal year ended June 30, 2018, and was prepared by the Finance Department under the direction of Senior Director of Finance James York and Comptroller Clyde Cole. The report includes government-wide and fund financial statements, management's discussion and analysis, and received the GFOA Certificate of Achievement. The document presents the city's financial position through statements of net position, activities, revenues, expenditures, and cash flows across governmental and proprietary funds.

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  • Penn Township Financial Statements and Supplementary Information

    Pottsville, PA
    Budget

    Penn Township's financial statements for the year ended December 31, 2017 include government-wide and fund-level financial statements prepared on a modified cash basis, accompanied by an independent auditor's report. The document presents statements of net position, activities, receipts and disbursements across governmental funds, proprietary funds (water and sewer), and fiduciary funds, along with budgetary comparison schedules for the general fund, state liquid fuels, storm water management, and capital improvements. The audit was conducted in accordance with modified cash basis accounting standards, with management responsible for the preparation and fair presentation of the financial statements.

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  • Greenville County, South Carolina Comprehensive Annual Financial Report

    Greenville, SC
    Budget

    Greenville County, South Carolina's Comprehensive Annual Financial Report for the fiscal year ended June 30, 2016 presents the county's complete financial statements, including government-wide financial position and activities, fund financial statements, and management's discussion and analysis. The report received a GFOA Certificate of Achievement and includes an independent auditor's report along with statements of net position, activities, and revenues and expenditures across governmental funds. This document serves as the county's official annual accounting of its financial condition and performance for the specified fiscal period.

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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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  • Annual Comprehensive Financial Report

    Oklahoma City, OK
    Budget

    The City of Oklahoma City's Annual Comprehensive Financial Report for the fiscal year ended June 30, 2021, presents comprehensive financial statements prepared by the Finance Department's Accounting Services Division under Controller Alex E. Fedak, CPA. The report includes government-wide financial statements, fund financial statements covering governmental, proprietary, and fiduciary funds, and supplementary information on defined benefit pensions and other post-employment benefits. The document encompasses statements of net position, activities, revenues and expenditures, and cash flows across multiple fund categories including non-major governmental funds, enterprise funds, and internal service funds, with detailed schedules for departments such as police, fire, zoo, and hotel/motel tax operations.

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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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  • borough of east stroudsburg

    Stroudsburg, PA
    Budget

    This document is the table of contents and opening pages of the Borough of East Stroudsburg's 2020 annual financial audit report, which includes an independent auditor's report and comprehensive financial statements covering governmental activities, business-type activities, and various fund types. The report contains basic financial statements such as the Statement of Net Position and Statement of Activities, along with budgetary comparison schedules for the General Fund, Sewer Fund, Water Fund, and Golf Course Fund, plus supplemental information on property taxes and principal taxpayers. The audit was conducted in accordance with generally accepted accounting principles and government auditing standards for the fiscal year ended December 31, 2020.

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  • FINANCIAL SECTION

    Des Moines, IA
    Budget

    The City of Des Moines, Iowa's financial statements for the fiscal year ended June 30, 2022, received an unqualified audit opinion from independent auditors, indicating that the statements present fairly the city's financial position and results of operations in accordance with generally accepted accounting principles. The audit covered governmental activities, business-type activities, major funds, and component units, though the Des Moines Airport Authority and Public Library Foundation were audited by other auditors. The city adopted GASB Statement No. 87 regarding leases, which resulted in restatement of beginning net position and lease-related assets and liabilities for business-type activities and the parking fund.

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  • City-of-Oakland-Annual-Comprehensive-Financial-Report- ...

    Oakland, CA
    Budget

    The City of Oakland's Annual Comprehensive Financial Report for the fiscal year ended June 30, 2021, documents the city's complete financial position and activities, prepared by the Finance Department under Director Erin Roseman and Controller Stephen Walsh. The report comprises 213 pages and includes an independent auditor's report, management's discussion and analysis, and basic financial statements covering government-wide activities, governmental funds, proprietary funds, and fiduciary funds. The financial statements present the Statement of Net Position, Statement of Activities, Balance Sheets, Revenue and Expenditure statements, and Cash Flow statements across multiple fund types. The report received a GFOA Certificate of Achievement and includes organizational and official personnel information.

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  • SLC ACFR 06.30.2022

    Salt Lake City, UT
    Budget

    This is Salt Lake City Corporation's Annual Comprehensive Financial Report (ACFR) for the fiscal year ended June 30, 2022, prepared by the Department of Finance under Chief Financial Officer Mary Beth Thompson. The document presents the city's government-wide and fund-level financial statements, including a Statement of Net Position, Statement of Activities, Balance Sheet, and Revenues, Expenditures, and Changes in Fund Balances, accompanied by an independent auditor's report and management's discussion and analysis. The report includes both governmental and proprietary fund financial statements as part of standard municipal financial disclosure.

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  • RFP # 21-028 Kanawha County Audited Financial Statements City of Charleston

    Charleston, WV
    Budget

    This document is the audited financial statements for the City of Charleston, West Virginia for the fiscal year ended June 30, 2023, submitted in response to RFP #21-028 by Kanawha County. The comprehensive financial report includes government-wide financial statements, fund financial statements for governmental and proprietary funds, budget comparisons, and management discussion and analysis covering the city's financial position and activities. The document serves as an official audit of the city's finances and compliance with applicable accounting standards.

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  • Worcester County, Maryland Comprehensive Annual Financial Report

    Worcester, MA
    Budget

    This is the table of contents and introductory pages of Worcester County, Maryland's Comprehensive Annual Financial Report for the fiscal year ended June 30, 2020. The document contains the county's audited financial statements prepared by County officials including Chief Administrative Officer Harold L. Higgins, CPA, along with standard sections covering government-wide financial statements, fund financial statements, notes to financial statements, and supplementary information on pension liabilities and OPEB obligations. The report demonstrates the county's compliance with financial reporting standards and includes detailed breakdowns of revenues, expenditures, and fund balances across governmental and business-type activities.

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  • KNOXVILLE, TENNESSEE COMPREHENSIVE ANNUAL FINANCIAL REPORT

    Knoxville, TN
    Budget

    The Comprehensive Annual Financial Report for the City of Knoxville, Tennessee for the fiscal year ending June 30, 2017 was prepared by the City Finance Department under Senior Director of Finance James York and Comptroller Clyde "Boe" Cole. The 192-page report contains government-wide and fund-specific financial statements, management's discussion and analysis, independent auditor's report, and organizational information. The document presents detailed financial position statements, activities, fund balances, revenues, expenditures, and cash flows across governmental and proprietary funds.

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