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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: On the message and order, referred on April 8, 2026, Docket #0735, 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, the committee submitted a report recommending that the order ought to pass.

    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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  • 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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  • 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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  • 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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  • 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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    annual budgetfinancial reportpension liabilitiesauditgovernment 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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  • County of Delaware, Pennsylvania Annual Comprehensive Financial Report

    Carlisle, PA
    Budget

    This document is the Annual Comprehensive Financial Report (ACFR) 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, notes to financial statements, and required supplementary information on pension and post-employment benefits. The document serves as the official financial disclosure and accountability document for the county's fiscal position and operations during 2022.

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    budgetfinancial reportingpension benefitscounty financesfiscal accountability
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  • County of Delaware, Pennsylvania Annual Comprehensive Financial Report

    Coatesville, PA
    Budget

    This is the table of contents and introductory pages of Delaware County, Pennsylvania's Annual Comprehensive Financial Report for the year ended December 31, 2022, prepared by Controller Joanne Phillips. The document contains the county's complete financial statements including government-wide statements, fund financial statements, notes to financial statements, and required supplementary information on pension and post-employment benefit liabilities. The report presents a comprehensive overview of the county's financial position across governmental, proprietary, and fiduciary funds.

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    budgetfinancial reportpension liabilitiesfund managementgovernment finances
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  • 2022 Issued Financial Statements

    Hazleton, PA
    Budget

    The City of Hazleton, Pennsylvania issued comprehensive financial statements and supplemental schedules for the year ended December 31, 2022, audited by independent public accountants. The document includes a Statement of Net Position, Statement of Activities, and fund financial statements covering governmental activities, business-type enterprise funds, and fiduciary funds. Required supplementary information addresses pension liabilities and employer contributions for Police, Fire, and Non-Uniformed pension plans, along with related Other Post-Employment Benefits (OPEB) liabilities. The audit was performed in accordance with Government Auditing Standards and includes management's discussion and analysis, notes to financial statements, and schedules of revenues, expenditures, and budget comparisons for the General Fund.

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  • City of Houston ACFR FY2025

    Houston, TX
    Budget

    The City of Houston's FY2025 Annual Comprehensive Financial Report (ACFR) presents a complete overview of the city's financial position, including government-wide financial statements, fund-specific statements, and required supplementary information on pensions and post-employment benefits. The document contains detailed financial statements across multiple fund categories including the General Fund, Debt Service Fund, Capital Projects Fund, ARPA Fiscal Recovery Fund, and various proprietary and fiduciary funds. The report also includes management's discussion and analysis, an independent auditor's report, and individual fund schedules for governmental and enterprise operations.

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    budgetfinancial statementsdebt servicecapital projectspension benefits
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  • 2021 Issued Financial Statements

    Hazleton, PA
    Budget

    The City of Hazleton, Pennsylvania issued audited financial statements for the year ended December 31, 2021, prepared in accordance with Government Auditing Standards. The statements include comprehensive financial reporting covering governmental activities, business-type activities, major funds, and fiduciary funds, organized in line with generally accepted accounting principles (GAAP). Required supplementary information encompasses budgetary comparisons for the General Fund, pension liability schedules for Police, Fire, and Non-Uniformed employee groups, employer contribution schedules across three pension plans, and other post-employment benefit (OPEB) liability disclosures. The audit was conducted by independent public accountants and includes reports on internal control over financial reporting and compliance matters.

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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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  • 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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  • 2023 Issued Financial Statements

    Hazleton, PA
    Budget

    The City of Hazleton, Pennsylvania issued audited financial statements for the year ended December 31, 2023, prepared by independent public accountants in accordance with Government Auditing Standards. The statements include comprehensive fund financial information covering governmental activities, business-type activities, and fiduciary funds, along with management's discussion and analysis. Required supplementary schedules document three pension plans (Police, Fire, and Non-Uniformed) with their respective net liabilities and employer contributions, plus related Other Post-Employment Benefits (OPEB) liability schedules. The audit report was addressed to the Mayor and Members of City Council and covers the City's basic financial statements, balance sheets, statements of revenues and expenditures, and notes to the financial statements totaling 76 pages.

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    budgetfinancial statementspension fundsopeb liabilityaudit
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