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30 results for “opeb liabilities”

  • City Council — Agenda 4/8/2026

    Apr 8, 2026

    ·Boston, MA
    Agenda

    The City Council agenda for April 8, 2026 includes several appropriation measures from the Mayor, including a $40 million allocation to the Other Post-Employment Benefits (OPEB) Liability Trust Fund (addressing a $2.68 billion unfunded liability), $3.5 million from the Capital Grant Fund for transportation infrastructure impacts, $5 million for coastal resilience projects, $384.7 million for various capital improvements across city departments, and $13.855 million for additional capital projects. The meeting will also address the Annual Appropriation and Tax Order for FY2027, as well as approval of minutes from the April 1, 2026 meeting.

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    budget appropriationsopeb liabilitycapital improvementscoastal resiliencetransportation infrastructure
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  • 2026-0735: Message and order approving an appropriation of Forty Million Dollars ($40,000,000.00) to the Other Post-Employment Benefits (OPEB) Liability Trust Fund authorized under Chapter 32B, §20, as added by Chapter 479 of the Acts of 2008. The latest available OPEB actuarial valuation as of June 30, 2023 estimated the City’s unfunded liability at $2.68 Billion Dollars. Filed in the Office of the City Clerk on April 6, 2026.

    Apr 2, 2026

    ·Boston, MA
    Proposal
    Source

  • 2025-0824: On the message and order, approving an appropriation of Forty Million Dollars ($40,000,000.00) to the Other Post-Employment Benefits (OPEB) Liability Trust Fund authorized under Chapter 32B, §20, as added by Chapter 479 of the Acts of 2008. The latest available OPEB actuarial valuation as of June 30, 2023 estimated the City’s unfunded liability at $2.68 billion, the committee submitted a report recommending that the order ought to pass. The report was accepted, the order was passed.

    Apr 3, 2025

    ·Boston, MA
    Proposal
    Source

  • 2024-0672: On the message and order, approving an appropriation of Forty Million Dollars ($40,000,000.00) to the Other Post-Employment Benefits (OPEB) Liability Trust Fund established under Section 20 of Massachusetts General Laws Chapter 32B, the committee submitted a report recommending that the order ought to pass. The report was accepted, the order was passed; yeas 13.

    Apr 4, 2024

    ·Boston, MA
    Proposal
    Source

  • ANNUAL COMPREHENSIVE FINANCIAL REPORT YEAR ENDED JUNE 30, 2023

    Jun 30, 2023

    ·Columbia, SC
    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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  • 2023-0762: On the message and order, referred on April 12, 2023 Docket #0762, approving an appropriation of Forty Million Dollars ($40,000,000.00) to the Other Post-Employment Benefits (OPEB) Liability Trust Fund established under Section 20 of Massachusetts General Law Chapter 32B, the committee submitted a report recommending the order ought to pass. The report was accepted; the order was passed; yeas 12.

    Apr 6, 2023

    ·Boston, MA
    Proposal
    Source

  • ANNUAL COMPREHENSIVE FINANCIAL REPORT YEAR ENDED JUNE 30, 2022

    Jun 30, 2022

    ·Columbia, SC
    Budget

    The City of West Columbia, South Carolina's Annual Comprehensive Financial Report for the fiscal year ended June 30, 2022 provides a complete accounting of the city's financial position, including government-wide and fund financial statements, management's discussion and analysis, and supplementary information on pension and other post-employment benefit (OPEB) liabilities. The report presents comparative financial data across multiple funds including the General Fund, Hospitality Tax Fund, and Water and Sewer Proprietary Fund, and includes independent auditor verification of the city's financial statements. The document demonstrates the city's financial reporting practices and received a Certificate of Achievement for Excellence in Financial Reporting.

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    financial reportingbudgetwater infrastructurepension liabilitiesmunicipal accounting
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  • 2022-0482: On the message and order, referred on April 13, 2022 Docket #0482, approving an appropriation of Forty Million Dollars ($40,000,000.00) to the Other Post-Employment Benefits (OPEB) Liability Trust Fund established under Section 20 of Massachusetts General Law Chapter 32B, the committee submitted a report recommending the order ought to pass.

    Apr 7, 2022

    ·Boston, MA
    Proposal
    Source

  • 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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  • 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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  • 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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  • 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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  • 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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  • LANSING SCHOOL DISTRICT REPORT ON FINANCIAL STATEMENTS

    Lansing, MI
    Budget
    school fundingbudgetfinancial auditpension liabilitiesopeb contributions
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  • ANNUAL COMPREHENSIVE FINANCIAL REPORT CITY OF COLUMBIA, SOUTH CAROLINA

    Columbia, SC
    Budget

    The City of Columbia, South Carolina's Annual Comprehensive Financial Report for the fiscal year ended June 30, 2022, presents the city's complete financial position including government-wide financial statements, fund financial statements for governmental, proprietary, and fiduciary funds, and notes to financial statements. The report includes management's discussion and analysis, budgetary comparisons for the general fund, pension and OPEB liability information, and supplementary schedules for nonmajor governmental and enterprise funds. The document was prepared by the City's Finance Department and received a Certificate of Achievement for Excellence in Financial Reporting.

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    budgetfinancial reportingpension liabilityfund managementfiscal year
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  • CITY OF PITTSBURGH, PENNSYLVANIA ANNUAL COMPREHENSIVE FINANCIAL REPORT

    Pottsville, PA
    Budget

    This Annual Comprehensive Financial Report presents the City of Pittsburgh's complete financial statements for the fiscal year ended December 31, 2022, prepared by City Controller Michael E. Lamb. The document includes government-wide financial statements, fund financial statements for governmental and fiduciary funds, budget-to-actual comparisons, and detailed disclosures regarding pension and other post-employment benefit (OPEB) liabilities. The report follows Generally Accepted Accounting Principles (GAAP) and includes an independent auditor's report, management's discussion and analysis, and supplementary schedules for nonmajor governmental funds and component units.

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    budgetfinancial reportingpension liabilitiesfund management
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  • LEXINGTON-FAYETTE URBAN COUNTY DEPARTMENT OF HEALTH Lexington, Kentucky ______

    Lexington, KY
    Budget

    The Lexington-Fayette Urban County Department of Health released comprehensive financial statements for the fiscal year ending June 30, 2022, including an independent auditors' report, management's discussion and analysis, and statements of net position, revenues, and cash flows. The document contains required supplementary information on pension and OPEB (Other Post-Employment Benefits) liabilities and contributions, along with budgetary comparisons and federal award expenditure schedules. This appears to be a complete annual financial audit report demonstrating the department's financial position and compliance with applicable accounting standards and regulations.

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  • ACFR 2023 ONE CHATTANOOGA Annual Comprehensive Financial Report

    Chattanooga, TN
    Budget

    The City of Chattanooga's Annual Comprehensive Financial Report for the fiscal year ended June 30, 2023 presents the city's complete financial position and operations under Mayor Tim Kelly's "One Chattanooga" vision, which aligns municipal priorities with community goals around opportunity, neighborhood development, health, and public amenities. The report includes government-wide and fund financial statements, management's discussion and analysis, and required supplementary information on pension and OPEB liabilities. The document received a Certificate of Achievement for Excellence in Financial Reporting, indicating compliance with generally accepted accounting principles.

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    budgetfinancial reportingpension liabilities
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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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    budgetfinancial statementspension liabilitiesrevenue expenditure
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  • JACKSON COUNTY JACKSON, MINNESOTA FINANCIAL STATEMENTS AND

    Jackson, MS
    Budget

    Jackson County, Minnesota's financial statements for the year ended December 31, 2023 present a comprehensive audit covering government-wide and fund-level financial statements, required supplementary information on pension and OPEB liabilities, and budgetary comparisons for the General Fund and Road and Bridge Special Revenue Fund. The document includes management discussion and analysis, statements of net position and activities, balance sheets for governmental and custodial funds, and reconciliations between fund-level and government-wide statements. Supplementary sections detail nonmajor governmental funds, intergovernmental revenues, and federal award expenditures, alongside independent auditors' reports on internal controls, compliance with government auditing standards, and Minnesota legal compliance. The audit encompasses fiduciary net position statements and custodial fund reporting as of December 31, 2023.

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  • CITY OF HARRISBURG, PENNSYLVANIA COMPREHENSIVE ANNUAL FINANCIAL REPORT

    Harrisburg, PA
    Budget

    This is the Comprehensive Annual Financial Report for the City of Harrisburg, Pennsylvania for the fiscal year ended December 31, 2021, prepared by the Department of Administration under Mayor Wanda R.D. Williams. The document contains the city's complete financial statements, including statements of net position, activities, cash flows, and fiduciary accounts, along with notes, budgetary comparisons, and pension and OPEB liability information. The report was compiled by the Finance Director and accounting staff and includes an independent auditor's report and management's discussion and analysis of the city's financial condition.

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    budgetfinancial reportingpension liabilitycash flowmunicipal finance
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  • CITY OF HAZLETON, PENNSYLVANIA FINANCIAL STATEMENTS AND SUPPLEMENTAL SCHEDULES

    Hazleton, PA
    Budget

    The City of Hazleton, Pennsylvania's financial statements and supplemental schedules for the year ended December 31, 2021, were audited by independent public accountants in accordance with Government Auditing Standards. The document comprises the City's basic financial statements including governmental activities, business-type activities, fund financial statements, and fiduciary funds, along with required supplementary information on budgets, pension liabilities, and employer contributions across police, fire, and non-uniformed pension plans. The audit covers the City's overall financial position, revenue and expenditure activities, cash flows, and compliance matters related to internal control over financial reporting.

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    financial statementsbudget comparisonpension liabilitiesmunicipal auditopeb
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  • City of Lancaster, Pennsylvania Financial Statements and Required

    Lansford, PA
    Budget

    The City of Lancaster, Pennsylvania's financial statements for the year ended December 31, 2023, present a comprehensive audit report including the Statement of Net Position, Statement of Activities, and detailed fund statements for governmental, proprietary, and fiduciary funds. The document includes required supplementary information on pension plans (Fire, Police, Cash Balance, and Parking Authority), other post-employment benefits (OPEB) liabilities, and budgetary comparison schedules for the General Fund. The financial statements comprise 187 pages of audited financial data and notes covering the city's overall financial position and operational performance for 2023.

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    financial statementsbudgetpension plansopeb liabilitiesaudit report
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  • WORCESTER REGIONAL TRANSIT AUTHORITY Report on Examination of

    Worcester, MA
    Budget

    The Worcester Regional Transit Authority's audited financial statements for the fiscal year ended June 30, 2020, present the Authority's basic financial statements, management discussion and analysis, and supplementary information including pension and OPEB liability schedules. The report includes statements of net position, revenues and expenses, cash flows, and detailed schedules of net cost of service by municipality and revenue and cost analysis by bus route. As a component unit of the Massachusetts Department of Transportation, the Authority's financial statements were prepared in accordance with generally accepted accounting principles and audited to ensure they are free from material misstatement.

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    transit authoritybudgetfinancial auditpublic transportationpension liability
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  • 2020 Financial Statement

    Ambler, PA
    Budget

    This document is the 2020 Financial Statement and Supplementary Information for the Borough of Ambler, containing the complete audit and accounting records for the fiscal year ended December 31, 2020. The financial statement includes government-wide and fund financial statements for governmental, proprietary, and fiduciary funds, along with notes and required supplementary information regarding pension plans and OPEB liabilities. The document is organized to provide detailed financial position, activities, revenues, expenditures, and fund balance information for public transparency and governance purposes.

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    budgetfinancial statementsmunicipal finances
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  • city of scranton, pennsylvania

    Scranton, PA
    Budget

    This document is the City of Scranton, Pennsylvania's audited financial statements and supplementary information for the year ended December 31, 2022, prepared by independent auditors CliftonLarsonAllen LLP. The comprehensive report includes the statement of net position, activities, and cash flows across governmental, proprietary, and fiduciary funds, along with detailed analysis of the city's pension and other post-employment benefit (OPEB) liabilities for police, firemen, and nonuniformed personnel. The document also includes required supplementary information on budget versus actual revenues and expenditures, federal award expenditures, and audit findings related to internal controls and compliance matters.

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    financial statementspension liabilitiesbudget audit
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  • CITY OF COLUMBIA, MISSOURI Annual Comprehensive Financial Report

    Columbia, SC
    Budget

    The City of Columbia, Missouri Annual Comprehensive Financial Report covers the fiscal year October 1, 2022 through September 30, 2023, and includes the city's complete financial statements prepared by the Department of Finance under Director Matthew Lue. The 233-page report contains government-wide and fund financial statements, independent auditor reports, management's discussion and analysis, and supplementary information on budgetary comparisons, pension liabilities, and OPEB obligations across governmental, proprietary, and fiduciary funds.

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  • BOISE COUNTY, IDAHO ________________ Report on Audited Basic

    Boise, ID
    Budget

    This is an audited financial report for Boise County, Idaho covering the fiscal year ended September 30, 2023. The document includes government-wide financial statements, fund financial statements, required supplementary information on pension and OPEB liabilities, budgetary comparisons for major funds (General Fund, Road and Bridge, and Justice Fund), and internal control and compliance reports prepared by independent auditors Weston Flamm and Cassie Zattiero of Bailey CPAs. No specific budget figures or policy changes are detailed in this cover material, which serves as an index to the complete audited financial statements.

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    financial auditbudgetpension liabilities
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  • City of Lancaster, Pennsylvania Financial Statements and Required

    Lancaster, PA
    Budget

    The City of Lancaster, Pennsylvania's financial statements for the year ended December 31, 2023 present a comprehensive audit report including the Statement of Net Position, Statement of Activities, and fund-level financial statements for governmental, proprietary, and fiduciary funds. The document includes required supplementary information covering management's discussion and analysis, pension plan liabilities and contributions for fire, police, cash balance, and parking authority plans, as well as other post-employment benefits (OPEB) obligations across general, water, and sewer funds. Budgetary comparison schedules and detailed notes to the financial statements provide context for the city's financial position and operational activities during the fiscal year.

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    budgetfinancial statementspension liabilitieswater infrastructuresewer fund
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  • ANNUAL COMPREHENSIVE FINANCIAL REPORT

    Lancaster, PA
    Budget

    The Annual Comprehensive Financial Report for the School District of Lancaster for the fiscal year ended June 30, 2021 presents the district's audited financial statements, including government-wide financial statements, fund financial statements, and required supplementary information on pension and OPEB liabilities. The report was prepared by the Business Office Staff under the direction of Matthew Przywara, CPA and Chief of Finance & Operations, and includes management's discussion and analysis, budgetary comparisons, and statistical information on financial trends. The district received certificates of achievement for excellence in financial reporting from both the Government Finance Officers Association and the Association of School Business Officials International for the prior fiscal year.

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    school fundingbudgetpension liabilitiesfinancial reporting
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