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30 results for “post-employment benefits”

  • 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.

    AI summary

    budget appropriationsopeb liabilitycapital improvementscoastal resiliencetransportation infrastructure
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  • City Council — Minutes 4/8/2026

    Apr 8, 2026

    ·Boston, MA
    Minutes

    The Boston City Council held a regular meeting on April 8, 2026, with 11 of 12 councilors present. The Council approved and referred multiple appropriation measures to the Committee on Ways and Means, including the Annual Appropriation and Tax Order for FY2027, a $40 million appropriation to the Other Post-Employment Benefits Liability Trust Fund (addressing a $2.68 billion unfunded liability), $3.5 million for transportation infrastructure improvements, $5 million for coastal resilience projects, and a $384.7 million appropriation for various capital improvement projects across city departments.

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    budgetappropriationstransportation infrastructurecoastal resiliencecapital improvements
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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

  • 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 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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    annual budgetfinancial reportingpension obligationsretirement systemmunicipal finances
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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 ST. PETERSBURG, FLORIDA COMPREHENSIVE ANNUAL FINANCIAL REPORT

    St. Petersburg, FL
    Budget

    The City of St. Petersburg, Florida's Comprehensive Annual Financial Report for fiscal year 2017 (October 1, 2016 – September 30, 2017) presents the municipality's complete financial statements, including government-wide and fund-level financial data prepared by the Department of Finance. The report contains audited financial statements covering governmental, proprietary, and fiduciary funds, along with required supplementary information on pension plans and other post-employment benefits. The document received a Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting.

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    annual budgetfinancial statementspension planspost-employment benefits
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  • Tucsonaz

    Tucson, AZ
    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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  • 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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    financial statementsbudgetpension liabilitiespublic fundsaudit report
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  • City of St. Petersburg, Florida Annual Comprehensive ...

    St. Petersburg, FL
    Budget

    The City of St. Petersburg, Florida's Annual Comprehensive Financial Report for fiscal year 2023 (October 1, 2022 – September 30, 2023) presents the city's complete financial statements, including government-wide financial statements, fund financial statements for governmental, proprietary, and fiduciary funds, and notes to the financial statements. The report includes required supplementary information on defined benefit pension plans and other post-employment benefits (OPEB), as well as combining statements for non-major governmental and enterprise funds. The document was prepared by the Department of Finance and received a GFOA Certificate of Achievement for Excellence in Financial Reporting.

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  • CITY OF HARTFORD, CONNECTICUT COMPREHENSIVE ANNUAL FINANCIAL REPORT

    Hartford, CT
    Budget

    This Comprehensive Annual Financial Report covers Hartford, Connecticut's fiscal year ended June 30, 2018, and was prepared by the Department of Finance under Director Leigh Ann Ralls. The document contains government-wide and fund financial statements, including statements of net position, activities, revenues, expenditures, and cash flows, along with required supplementary information on pension and post-employment benefit liabilities. The report includes independent auditors' findings, management's discussion and analysis, and detailed notes to the financial statements across 219 pages.

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  • ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE YEARS ENDED

    Allentown, PA
    Budget

    The Lehigh County Authority Comprehensive Annual Financial Report presents audited financial statements for the water and wastewater utility serving Allentown, Pennsylvania for the fiscal years ended December 31, 2020 and 2019. The report, prepared by Chief Financial Officer Edward C. Klein, Controller Todd A. Marion, and Accounting Supervisor Linda M. Eberhardt, includes detailed financial statements covering net position, revenues, expenses, cash flows, and fiduciary accounts across the Authority's suburban and city divisions. The document encompasses required supplementary information on pension and other post-employment benefit (OPEB) liabilities, along with statistical sections analyzing financial trends, revenue capacity by source, rate schedules for both water and wastewater services, and debt capacity metrics. The Authority operates separate water and wastewater service areas with distinct rate structures for its suburban and city divisions.

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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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    annual budgetfinancial statementspension benefitsmunicipal finance
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  • ANNUAL COMPREHENSIVE FINANCIAL REPORT DALLAS COUNTY, TEXAS

    Dallas, TX
    Budget

    Dallas County, Texas prepared its Annual Comprehensive Financial Report for the fiscal year ended September 30, 2023, covering government-wide financial statements, fund financial statements, and required supplementary information including budget-to-actual comparisons and pension liability schedules. The report was prepared by Wendwessen B. Stefanos from the Office of County Auditor and includes an Independent Auditor's Report, Management's Discussion and Analysis, and detailed financial statements across governmental, proprietary, and fiduciary funds. Required supplementary schedules document revenues, expenditures, and fund balance changes across the General Fund, Major Projects Special Revenue Fund, Major Grants Special Revenue Fund, County Building Improvements Special Revenue Fund, and American Rescue Plan Special Revenue Fund. The report also includes infrastructure asset information under a modified approach and pension and post-employment benefit liability schedules for both the primary government and discretely presented component units.

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  • City of St. Petersburg, Florida Annual Comprehensive Financial Report

    St. Petersburg, FL
    Budget

    The City of St. Petersburg, Florida's Annual Comprehensive Financial Report for fiscal year 2024 (October 1, 2023 – September 30, 2024) presents the city's complete financial statements, including government-wide and fund-level financial data prepared by the Department of Finance. The report includes audited financial statements, management's discussion and analysis, detailed breakdowns of governmental, proprietary, and fiduciary funds, pension and other post-employment benefits information, and supporting schedules for budget comparisons. The document received a GFOA Certificate of Achievement for Excellence in Financial Reporting, indicating compliance with accounting standards and transparency requirements.

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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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  • SCHOOL DISTRICT OF LEBANON TOWNSHIP Lebanon Township School District

    Lebanon, PA
    Budget

    The Lebanon Township School District Board of Education's Annual Comprehensive Financial Report for the fiscal year ended June 30, 2021 provides a detailed financial accounting of the school district located in Califon, Hunterdon County, New Jersey. The report includes district-wide and fund financial statements, budgetary comparisons, pension and other post-employment benefit (OPEB) schedules, and supplementary information prepared by the district's finance department. The document serves as a comprehensive overview of the district's financial position and operations for the specified fiscal year.

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    school fundingbudgetfinancial reportpension benefitsopeb
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  • Municipality of Anchorage, Alaska Annual Comprehensive Financial Report

    Anchorage, AK
    Budget

    The Municipality of Anchorage, Alaska Annual Comprehensive Financial Report presents the municipality's financial position and activity for the fiscal year ended December 31, 2022. The report includes government-wide and fund financial statements covering governmental funds, proprietary funds, and fiduciary funds, along with notes to the basic financial statements spanning pages 24–131. Required supplementary information includes budgetary comparison schedules for the General Fund, condition ratings of Anchorage's road network, pension plan data across eight exhibits, and other post-employment benefit plan information across eight exhibits. Additional sections detail non-major governmental funds, including the MOA Trust Fund, Heritage Land Bank, Convention Center Operating Reserve, E911 Surcharge, Police and Fire Retiree Medical Liability, Alcoholic Beverages Retail Sales Tax, Nuisance Property Abatement, and other restricted resource funds with individual budgetary comparison schedules.

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  • City of Houston, Texas Annual Comprehensive Financial Report

    Houston, TX
    Budget

    The City of Houston's Annual Comprehensive Financial Report for fiscal year ended June 30, 2021 presents the city's complete financial statements prepared by City Controller Chris B. Brown and Deputy City Controller Beverly Riggans. The document includes government-wide and fund financial statements, management's discussion and analysis, notes to financial statements, and supplementary information covering general operating funds, pension systems, and post-employment benefits, along with individual fund statements for governmental funds including the General Fund, Debt Service Fund, Capital Projects Fund, CARES Act 2020 Fund, and ARPA Fiscal Recovery Fund. The report received a Certificate of Achievement for Excellence in Financial Reporting and includes an independent auditor's report on the city's financial position and activities.

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  • ALLENTOWN, PENNSYLVANIA ANNUAL COMPREHENSIVE FINANCIAL REPORT

    Allentown, PA
    Budget

    This Annual Comprehensive Financial Report presents the financial statements and position of the Lehigh County Authority for the years ended December 31, 2023 and 2022, prepared by Chief Financial Officer Edward C. Klein, Controller Todd A. Marion, and Accounting Supervisor Linda M. Eberhardt. The report includes audited financial statements covering net position, revenues, expenses, cash flows, and fiduciary accounts, along with required supplementary information on pension and other post-employment benefit (OPEB) liabilities for both the Suburban and City divisions. The document encompasses water and wastewater service area operations, rate schedules, capital recovery fees, and statistical analysis of financial trends and revenue capacity across the Authority's divisions. Supporting schedules detail cash management, certificates of deposit, budgetary comparisons, and comparative rate information for water and wastewater services.

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  • MUNICIPALITY OF ANCHORAGE, ALASKA COMPREHENSIVE ANNUAL FINANCIAL REPORT

    Anchorage, AK
    Budget

    The Municipality of Anchorage, Alaska Comprehensive Annual Financial Report documents the municipality's financial position as of December 31, 2017, under Mayor Ethan Berkowitz and Controller Alex Slivka. The report includes government-wide and fund financial statements covering governmental, proprietary, and fiduciary funds, along with budgetary comparisons for the General Fund and nonmajor funds such as Heritage Land Bank, Convention Center Operating Reserve, E911 Surcharge, and Police/Fire Retiree Medical Liability. Required supplementary information addresses road network condition ratings, pension plans, and other post-employment benefits. The municipality received a Certificate of Achievement for Excellence in Financial Reporting.

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    budgetfinancial reportingpension plansroad infrastructurepublic benefits
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  • FY2024 Annual Comprehensive Financial Report City of Fort Worth

    Fort Worth, TX
    Budget

    The City of Fort Worth presented its FY2024 Annual Comprehensive Financial Report on February 18, 2025, receiving an unmodified (clean) audit opinion and multiple awards for financial reporting excellence from national organizations. The city's net position increased by $766.9 million to $5.54 billion, driven by revenue increases of $328 million (including $55.4 million in property taxes and $164.9 million in investment income) and a $220.4 million increase in expenditures across various departments. Outstanding bonded debt totaled $2.54 billion, while the city achieved reductions in its net pension liability ($31.7 million) and net other post-employment benefits liability ($33.5 million).

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    budgetfinancial reportingproperty taxespension liabilitybonded debt
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  • 2022 City of St. Petersburg Annual Comprehensive ...

    St. Petersburg, FL
    Budget

    The City of St. Petersburg's Annual Comprehensive Financial Report for the fiscal year ended September 30, 2022, prepared by the Department of Finance, presents a complete audit of the city's financial position, including government-wide statements, fund financial statements, and required supplementary information on pension and other post-employment benefit liabilities. The report received a GFOA Certificate of Achievement for Excellence in Financial Reporting and includes detailed reconciliations, budget-to-actual comparisons, and statements covering governmental, proprietary, and fiduciary funds.

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  • County of Delaware, Pennsylvania Annual Comprehensive Financial Report

    Lansford, PA
    Budget

    This document is the Annual Comprehensive Financial Report for Delaware County, Pennsylvania for the fiscal year ended December 31, 2022, prepared by the Office of the Controller. The report contains the county's complete financial statements including government-wide statements, fund financial statements for governmental, proprietary, and fiduciary funds, and required supplementary information on pension and post-employment benefit liabilities. The document provides a comprehensive overview of the county's financial position and operations for the year, with detailed combining schedules and budget comparisons across various fund types.

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    budgetfinancial reportpension liabilitiesfund managementfiscal year
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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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