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20 results for “opeb liability” · budget

  • 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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    budgetfinancial reportingpension liabilitieswater and sewertax fund
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  • 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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  • 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 budgetfinancial reportpension liabilityfund accounting
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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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  • 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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    financial auditbudgetpension liabilitiesopeb obligationsmunicipal finances
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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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  • 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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    budgetfinancial statementspension liabilitiesroad and bridgeaudit
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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 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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  • 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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    annual budgetfinancial reportpension liabilitiesopeb obligationsmunicipal finance
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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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  • 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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  • HAZLETON AREA SCHOOL DISTRICT Hazle Township, Pennsylvania

    Hazleton, PA
    Budget

    The Hazleton Area School District's Financial and Single Audit Reports for the fiscal year ended June 30, 2025 present a comprehensive audit of the district's financial statements, including district-wide statements, fund financial statements for governmental, proprietary, and fiduciary funds, and required supplementary information on pension and OPEB (Other Post-Employment Benefits) liabilities. The report includes an independent auditor's assessment of the district's financial position and compliance with federal and state regulations, along with schedules detailing expenditures of federal and state awards and findings related to the audit.

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    school budgetfinancial auditpension liabilitiesopeb benefitsfederal compliance
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  • FORT WORTH, TEXAS ANNUAL COMPREHENSIVE FINANCIAL REPORT

    Fort Worth, TX
    Budget

    This is the Annual Comprehensive Financial Report for the Tarrant Appraisal District for the fiscal year ended December 31, 2022, prepared by the Finance Department. The report contains government-wide and fund financial statements, including statements of net position and activities, balance sheets, and budgetary comparison schedules, along with notes and required supplementary information on pension and OPEB liabilities. No specific budget figures or policy decisions are presented in this table of contents excerpt.

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  • Worcester County Annual Comprehensive Financial Report M A R Y L A N D

    Worcester, MA
    Budget

    This is the table of contents and introductory pages of Worcester County, Maryland's Annual Comprehensive Financial Report for the fiscal year ended June 30, 2022. The document contains the complete financial statements and notes for the county government, including government-wide financial statements, fund financial statements, required supplementary information on pension and OPEB liabilities, and various supplementary schedules. The report was prepared by county finance officials including Finance Officer Phillip G. Thompson and Assistant Finance Officer Jessica R. Wilson.

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