30 results for “retirement system”
30 results for “retirement system”
This is the Annual Comprehensive Financial Report of the City of Phoenix Employees' Retirement System for fiscal years ended June 30, 2025 and 2024, representing the system's seventy-ninth annual report. The document contains financial statements, investment performance data, actuarial analysis, and statistical schedules covering the retirement plan's operations as a component unit of the City of Phoenix. Key sections include a statement of fiduciary net position, changes in net pension liability, schedules of employer contributions and investment returns, and analysis of benefit expenses and membership data. The report was prepared jointly by the City of Phoenix Employees' Retirement System and the City of Phoenix Finance Department, located at 200 West Washington Avenue, Phoenix, Arizona.
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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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This GASB 68 report provides accounting and financial reporting information for Lebanon Community Library's participation in the Pennsylvania Municipal Retirement System (PMRS), a defined benefit pension plan, as of December 31, 2023. Key findings show the library had a net pension asset of $297,327 (compared to $247,787 in 2022), total payroll of $277,378, and total pension expense of $21,429, representing -7.73% of payroll. The report includes detailed information on employee coverage, net pension liability calculations, deferred inflows and outflows, employer contributions, and actuarial assumptions and methods.
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This memorandum from the Georgia Employees' Retirement System Executive Director announces the Annual Meetings of multiple retirement and assurance boards scheduled for Thursday, April 17, 2025, beginning with an Investment Committee meeting at 8:30 A.M. followed by sequential board meetings for the Employees' Retirement System (10:00 A.M.), Georgia Judicial Retirement System (11:00 A.M.), Public School Employees Retirement System (11:15 A.M.), and State Employees' Assurance Department (11:30 A.M.). The meetings will be held at Two Northside 75 in Atlanta with public participation available via conference call using provided toll-free numbers and access codes.
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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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This document is Oakland, California's City Charter, adopted by voters on November 5, 1968, ratified by the California Secretary of State, and effective January 28, 1969, with amendments through November 2014. The charter establishes the fundamental law governing municipal operations and is organized into twelve main articles covering powers and form of government, the City Council, the Mayor, city officers, the City Manager, administrative organization, the Port of Oakland, fiscal administration, personnel administration, franchises and licenses, elections, and general provisions. The charter also includes appendices addressing specialized funds and systems including the KIDS FIRST! Oakland Children's Fund, Police Relief and Pension Fund, Firemen's Relief and Pension Fund, Oakland Municipal Employees' Retirement System, Police and Fire Retirement System, and off-street vehicular parking regulations. The charter grants Oakland perpetual corporate succession and continuity of existing lawful ordinances, resolutions, and regulations not in conflict with its provisions.
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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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The City of Tucson, Arizona's Comprehensive Annual Financial Report for fiscal year ended June 30, 2015 presents the city's complete financial position, including government-wide financial statements, fund financial statements for governmental, proprietary, and fiduciary funds, and detailed notes on accounting policies, debt, pension liabilities, and other financial obligations. The report includes required supplementary information such as budget-to-actual comparisons for the General Fund and Mass Transit Special Revenue Fund, as well as pension plan disclosures for the Tucson Employees Retirement System (TSRS). The document was prepared by the Department of Finance, Accounting Operations Division, and the city received a Certificate of Achievement for Excellence in Financial Reporting.
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The Pennsylvania Municipal Retirement System's 2021 Annual Comprehensive Financial Report documents the fiduciary net position, investment performance, and financial activities of the pension system for fiscal years 2021 and 2020. The report includes financial statements, independent auditor's report, management's discussion and analysis, investment summaries showing portfolio distribution and rates of return, and actuarial information covering plan provisions and pension contributions. The document serves as the official accounting of the system's assets, liabilities, and administrative and investment expenses under the leadership of Chairman Barry L. Sherman and CEO Timothy A. Reese.
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The document lists the 2026 meeting schedule for the Anchorage Police and Fire Retirement System (APFRS) Regular Board. Five regular meetings are scheduled: February 18, March 25–26 (designated as Valuation & Investment Review Meeting), May 27, August 26, and November 18, 2026. All meetings are scheduled to begin at 9:00 a.m. at 3600 Dr. MLK Jr. Ave., Suite 207, Anchorage, Alaska 99501. The document notes that dates and times are subject to change at the Board's discretion and directs inquiries about meeting minutes to the Retirement Office.
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This is the Seventy-Eighth Annual Comprehensive Financial Report for the City of Phoenix Employees' Retirement System, a component unit of the City of Phoenix, Arizona, covering fiscal years ended June 30, 2024 and 2023. The report presents financial statements, actuarial data, investment performance, and administrative information for the retirement system. The document includes an independent auditor's report, management's discussion and analysis, statements of fiduciary net position and changes in fiduciary net position, and schedules addressing net pension liability, employer contributions, investment returns, administrative expenses, and benefit provisions. The system received a Certificate of Achievement for Excellence in Financial Reporting and a Public Pension Standards Award for Funding and Administration.
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Calhoun County, South Carolina's Annual Financial Report for the fiscal year ended June 30, 2019 presents comprehensive financial statements including government-wide statements of net position and activities, fund financial statements for governmental and proprietary funds, and fiduciary fund statements. The report includes management's discussion and analysis, notes to financial statements, and required supplementary information covering budget comparisons and pension liabilities for the county's retirement systems. This document serves as the official financial accounting and audit record for the county's fiscal operations during the specified period.
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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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