MEETING BINDER ADDENDUM
|
|
- Blaise Webb
- 6 years ago
- Views:
Transcription
1 Audit Committee Friday, November 17, 2017 at 8:00 a.m. 5th Floor Board Room, Board Building 735 Randolph Street, Detroit, Michigan GL.org MEETING BINDER ADDENDUM Agenda Item # 6B Review of Preliminary Financial Results Audit Progress Report PreFinal Close Draft PreClose Financial Statements
2 Date: November 17, 2017 To: Great Lakes Authority Audit Committee From: Nicolette N. Bateson, CPA, Chief Financial Officer/Treasurer Re: PreFinal Close Discussion Draft Background: The yearend close for the Great Lakes Authority s (GLWA) is nearing completion over the next few weeks. For discussion purposes only, a PreFinal Close Draft Yearend Analysis is being presented today. Please note: This document (Great Lakes Authority Financial Report as of June 30, 2017) is in draft form and is subject to further review and approval by GLWA management, the GLWA Audit Committee and Rehman Robson, and accordingly no assurances can be given with respect to the contents of the document until it is released in final form. No representation or warranty, express or implied, is provided in relation to the fairness, accuracy, correctness, completeness or reliability of the information, opinions or conclusions expressed in this draft. Additional yearend entries include the following (this is not an exhaustive list). Potential resolution of open accounting matters between GLWA and the Detroit & age Department (i.e. potential prepaid lease amount for the period of July 1, 2015 through December 31, 2015 and final terms for payment of other longterm liabilities as disclosed in the FY 2016 audited financial report) Final balancing of due to/due from amounts Final cash classifications among funds Ending reserve and net assets (equity) analysis Construction workinprogress recording to capital funds and related depreciation for those assets Due to Other Governments (i.e. City of Detroit and DWSD)
3 Internal cost center entries that have no impact on external financial reporting but provide improved budget to actual analysis and trend data for subsequent years Analysis: A PreFinal Close Draft Yearend report is attached. The tables below highlight budget to actual analysis based upon the present preclose financial data for the year ended June 30, As shown in the table below, the preclose analysis indicates that GLWA may achieve a positive operations and maintenance expense variance of 30.1 million or ten percent. Operating Expense Budget Category Basis (Amounts Rounded) (Unaudited as of ) Original Budget System Operations 64,904,000 Amended Budget Activity Variance () 58,962,800 5,941,200 Variance (%) 64,904,000 9% Wastewater System Operations 121,911, ,911, ,272,900 13,638,900 11% Centralized Services 73,026,400 73,701,100 67,551,400 6,149,700 8% Administrative Services 27,894,700 27,220,000 23,897,200 3,322,800 12% Operations & Maintenance (Budget Basis) 287,736, ,736, ,684,300 29,052,600 10% GRS Pension Administrative Expense (Financial Statement Basis) 3,945,500 3,945,500 2,821,400 1,124,100 28% Total Operating Expenses 291,682, ,682, ,505,600 30,176,600 10% The following table aligns with the draft, preclose report for Operations & Maintenance Expenses. Approximately 55 percent of the total is attributable to depreciation. Draft Financial Statements (Unaudited as of ) Operating expenses Total Percent of Total Personnel 17,906,639 27,083,193 44,989,832 8% Contractual services 4,339,837 31,793,620 36,133,457 6% Utilities 28,329,575 27,060,535 55,390,110 10% Chemicals 5,340,753 9,424,428 14,765,181 3% Supplies and other expenses 4,178,695 14,599,286 18,777,981 3% Centralized services 35,379,657 32,171,959 67,551,616 12% Administrative services 7,783,798 16,113,808 23,897,606 4% Operations & Maintenance Expense 103,258, ,246, ,505,783 45% Depreciation 143,879, ,538, ,417,937 55% Total Operating Expenses 247,138, ,785, ,923, % As shown on the next page, the overall favorable variance for the revenue requirement compared to actual revenues is 24.7 million, or 8 percent, for the water system and 33.4 million, or 7 percent for the sewer system.
4 Note: The asterisk in the table below denotes nondwsd revenues that were elements of the total GLWA revenue requirement. During the standup of the new budget system last year for, only the total revenue requirement was entered rather than by detailed line items. A primary reason for the positive revenue variance is the reversal of an allowance for doubtful accounts established on January 1, 2016 for retail receivables assumed by GLWA. This reversal of bad debt expense is based on actual collection trends since that date. Revenues (Unaudited as of ) Original Budget Amended Budget Activity Variance () Variance (%) WATER OPERATING REVENUE (Revenue Requirement) (Revenue Requirement) (Financial Reporting) Charges Wholesale 313,645, ,645, ,513,800 20,868,500 7% Local System Revenues 15,490,300 15,490,300 15,490,300 0% Bad Debt Expense Recovery Retail Receivables Assumed * 3,854,700 Other Revenue Energy Rebates * 3,500 Rent of Building and Space * 6,000 Total Operating Revenue 329,135, ,135, ,868,300 24,732,700 8% SEWER OPERATING REVENUE Sewage Treatment Wholesale * 280,290, ,476,800 Local System Revenues 187,304, ,304, ,304,100 0% Bad Debt Expense Recovery Retail Receivables Assumed * 27,184,500 Industrial Waste Charges * 14,293,300 IWC Penalties * 87,800 Other fees * 600 Other Revenue Energy Rebates * 4,100 Pollutant Surcharges * 5,206,300 Septic Tank Disposal * 534,100 Total Operating Revenue 467,594, ,594, ,091,600 33,497,200 7% Proposed Action: Receive and file report.
5 T R AF D GREAT LAKES WATER AUTHORITY Combining Schedule of Net Position Fund June 30, 2017 Businesstype Activities Enterprise Funds Operations Assets Current assets: Cash and cash equivalents Restricted cash and cash equivalents Restricted cash on deposit with trustee Investments Restricted investments Receivables: Billed Unbilled Other Allowance for doubtful accounts Due from other governments Contractual obligation receivable Due from other funds Prepaid items Total current assets Noncurrent assets: Restricted cash and cash equivalents Restricted investments Contractual obligation receivable Assets not subject to depreciation Capital assets being depreciated, net Prepaid insurance on debt Total noncurrent assets Total assets Deferred outflows of resources Deferred loss on refunding Deferred pension amounts Total deferred outflows of resources 267,524,492 54,271,402 1,169,187 36,459,563 31,685,656 10,781,833 (16,960,324) 48,075,159 11,196,150 31,521,184 2,437, ,161,349 Improvement and Extension 13,869,706 Construction Projects Total 6,905, ,394,198 61,176,464 1,169,187 55,203,699 69,073, ,108 7,766, ,054 21,382, ,234, ,143,305 1,584,738,463 14,112,324 2,586,775, ,344, ,344, ,508,729 21,382, ,234, ,143,305 1,584,738,463 14,112,324 2,765,120,367 3,064,937,041 69,073, ,110,845 3,320,121,291 99,294,499 21,491,506 99,294,499 21,491, ,786, ,786,005 36,459,563 31,685,656 10,781,833 (16,960,324) 48,075,159 11,196,150 87,585,991 2,437, ,000,924 continued This document (Great Lakes Authority Financial Report as of June 30, 2017) is in draft form and is subject to further review and approval by GLWA management, the GLWA Audit Committee and Rehman Robson, and accordingly no assurances can be given with respect to the contents of the document until it is released in final form. No representation or warranty, express or implied, is provided in relation to the fairness, accuracy, correctness, completeness or reliability of the information, opinions or conclusions expressed in this draft.
6 T R AF D GREAT LAKES WATER AUTHORITY Combining Schedule of Net Position Fund June 30, 2017 Businesstype Activities Enterprise Funds Operations Liabilities Current liabilities: Accounts and contracts payable Accrued salaries, wages and benefits Other accrued liabilities Due to other governments Due to other funds Interest payable Current portion of: Longterm debt Lease payable Obligation payable Accrued compensated absences Accrued workers' compensation Claims and judgments Total current liabilities 31,945,672 3,508,804 1,075,318 14,657, ,505,680 39,329,322 Improvement and Extension 181,333 3,271,943 Construction Projects Total 13,732,222 (596,372) 45,859,227 3,508,804 1,075,318 14,657, ,181,251 39,329,322 23,393,905 4,618, ,803 2,157, , , ,965,599 3,453,276 13,135,850 23,393,905 4,618, ,803 2,157, , , ,554,725 3,278,126 2,606,465, ,303,346 17,265,503 2,288,125 3,537,536 75,000 69,569,044 3,128,782,111 3,278,126 2,606,465, ,303,346 17,265,503 2,288,125 3,537,536 75,000 69,569,044 3,128,782,111 3,356,747,710 3,453,276 13,135,850 3,373,336,836 Deferred inflows of resources Deferred interest rate swap terminations Deferred gain on refunding Deferred pension amounts 85,068 62,822,646 6,565,776 85,068 62,822,646 6,565,776 Total deferred inflows of resources 69,473,490 69,473,490 65,620, ,974,995 Noncurrent liabilities: Other noncurrent liabilities Longterm debt Longterm lease payable Obligation payable Accrued compensated absences Accrued workers' compensation Claims and judgments Net pension liability Total noncurrent liabilities Total liabilities Net position Investment in capital assets Restricted for debt service Restricted for capital acquisition Restricted for payment assistance program Unrestricted (deficit) Total net position 400,187,482 69,797, ,278 (711,460,750) (240,498,154) 65,620, ,974, ,187,482 69,797, ,278 (472,865,626) (1,903,030) concluded. This document (Great Lakes Authority Financial Report as of June 30, 2017) is in draft form and is subject to further review and approval by GLWA management, the GLWA Audit Committee and Rehman Robson, and accordingly no assurances can be given with respect to the contents of the document until it is released in final form. No representation or warranty, express or implied, is provided in relation to the fairness, accuracy, correctness, completeness or reliability of the information, opinions or conclusions expressed in this draft.
7 T R AF D GREAT LAKES WATER AUTHORITY Combining Schedule of Revenues, Expenses and Changes in Fund Net Position Fund For the Year Ended June 30, 2017 Businesstype Activities Enterprise Funds Improvement and Extension Operations Operating revenues Wholesale customer charges Local system charges Other revenues 338,368,479 15,490,300 37,388 Construction Projects Total 338,368,479 15,490,300 37,388 Total operating revenues 353,896, ,896,167 Operating expenses Personnel Contractual services Utilities Chemicals Centralized services Administrative services Supplies and other expenses Depreciation 17,906,639 4,339,837 28,329,575 5,340,753 35,379,657 7,783,798 4,178, ,879, ,884 17,906,639 4,339,837 28,329,575 5,340,753 35,379,657 7,783,798 4,326, ,879,191 Total operating expenses 247,138, , ,286,029 Operating income (loss) 106,758,022 (147,884) 106,610,138 1,308,242 25,269,750 (132,434,943) 2,723,067 (1,364,610) 40,342,098 (93,630) 6,626 (858,302) 483,974 (320,049) (39,483,796) 1,798,842 25,269,750 (132,434,943) 2,403,018 (1,364,610) (93,630) (64,250,026) (851,676) (39,319,871) (104,421,573) 42,507,996 (999,560) (39,319,871) Nonoperating revenues (expenses) Earnings on investments Interest income Interest expense, net of capitalized interest Amortization of debt related items Other Capital outlay Loss on disposal of capital assets Total nonoperating revenues (expenses) Income (loss) before contributions and transfers Other financing sources (uses) Transfers, operating Change in net position 42,507,996 Net position, beginning of year Net position, end of year (240,498,154) (999,560) (283,006,150) 66,619,689 65,620,129 2,188,565 (39,319,871) 2,188, ,294,866 (4,091,595) 172,974,995 (1,903,030) This document (Great Lakes Authority Financial Report as of June 30, 2017) is in draft form and is subject to further review and approval by GLWA management, the GLWA Audit Committee and Rehman Robson, and accordingly no assurances can be given with respect to the contents of the document until it is released in final form. No representation or warranty, express or implied, is provided in relation to the fairness, accuracy, correctness, completeness or reliability of the information, opinions or conclusions expressed in this draft.
8 T R AF D GREAT LAKES WATER AUTHORITY Combining Schedule of Net Position Sewage Disposal Fund June 30, 2017 Businesstype Activities Enterprise Funds Operations Assets Current assets: Cash and cash equivalents Restricted cash and cash equivalents Restricted cash on deposit with trustee Investments Restricted investments Receivables: Billed Unbilled Other Allowance for doubtful accounts Due from other governments Contractual obligation receivable Due from other funds Prepaid items Inventories Total current assets 184,425,895 68,580,334 31,371,834 6,159,246 Construction Projects Total 8,024, ,585,141 76,605,088 31,371, ,096, ,255, ,966 26,237 8,183, ,403 65,626, ,460, ,357,538 2,507,576,571 18,581,897 3,294,951, ,164,886 16,981, ,146, ,513,289 82,608, ,460, ,357,538 2,507,576,571 18,581,897 3,434,098,541 3,807,683, ,255, ,330,693 4,067,269,796 Deferred outflows of resources Deferred interest rate swap terminations Deferred pension amounts 198,351,942 38,462, ,351,942 38,462,972 Total deferred outflows of resources 236,814, ,814,914 Noncurrent assets: Restricted cash and cash equivalents Restricted investments Contractual obligation receivable Assets not subject to depreciation Capital assets being depreciated, net Prepaid insurance on debt Total noncurrent assets Total assets 52,234,778 24,279,170 35,280,722 (61,085,355) 95,076,523 10,581,938 62,413,220 1,063,284 8,509, ,731,797 Improvement and Extension 52,234,778 24,279,170 35,280,722 (61,085,355) 95,076,523 10,581, ,642,441 1,089,521 8,509, ,171,255 continued This document (Great Lakes Authority Financial Report as of June 30, 2017) is in draft form and is subject to further review and approval by GLWA management, the GLWA Audit Committee and Rehman Robson, and accordingly no assurances can be given with respect to the contents of the document until it is released in final form. No representation or warranty, express or implied, is provided in relation to the fairness, accuracy, correctness, completeness or reliability of the information, opinions or conclusions expressed in this draft.
9 T R AF D GREAT LAKES WATER AUTHORITY Combining Schedule of Net Position Sewage Disposal Fund June 30, 2017 Businesstype Activities Enterprise Funds Operations Liabilities Current liabilities: Accounts and contracts payable Accrued salaries, wages and benefits Other accrued liabilities Due to other governments Due to other funds Interest payable Current portion of: Longterm debt Lease payable Obligation payable Accrued compensated absences Accrued workers' compensation Claims and judgments Total current liabilities 12,013, ,835 23,988, ,254,523 41,011,198 Improvement and Extension 513,990 2,298,037 Construction Projects Total 15,019,168 47,539 6,494,621 27,546, ,835 24,036, ,047,181 41,011,198 65,920,307 5,644, , , ,165 17,861, ,029,245 2,812,027 21,561,328 65,920,307 5,644, , , ,165 17,861, ,402,600 8,755,093 3,236,016, ,037,424 38,835,597 4,390,938 1,493, ,506,503 3,935,035,635 8,755,093 3,236,016, ,037,424 38,835,597 4,390,938 1,493, ,506,503 3,935,035,635 4,242,064,880 2,812,027 21,561,328 4,266,438,235 Deferred inflows of resources Deferred interest rate swap terminations Deferred gain on refunding Deferred pension amounts 214,393 49,257,784 11,750, ,393 49,257,784 11,750,654 Total deferred inflows of resources 61,222,831 61,222, ,443, ,769,365 Noncurrent liabilities: Other noncurrent liabilities Longterm debt Longterm lease payable Obligation payable Accrued workers' compensation Claims and judgments Net pension liability Total noncurrent liabilities Total liabilities Net position Investment in capital assets Restricted for debt service Restricted for capital acquisition Restricted for payment assistance program Unrestricted (deficit) Total net position 451,547, ,742, ,326,618 (983,405,043) (258,789,195) 109,443, ,769, ,547, ,742, ,326,618 (748,192,204) (23,576,356) concluded. This document (Great Lakes Authority Financial Report as of June 30, 2017) is in draft form and is subject to further review and approval by GLWA management, the GLWA Audit Committee and Rehman Robson, and accordingly no assurances can be given with respect to the contents of the document until it is released in final form. No representation or warranty, express or implied, is provided in relation to the fairness, accuracy, correctness, completeness or reliability of the information, opinions or conclusions expressed in this draft.
10 GREAT LAKES WATER AUTHORITY Combining Schedule of Revenues, Expenses and Changes in Fund Net Position Sewage Disposal Fund For the Year Ended June 30, 2017 Businesstype Activities Enterprise Funds Improvement Construction Operations and Extension Projects Total Operating revenues Wholesale customer charges 293,661, ,661,330 Industrial waste charges 14,381,106 14,381,106 Pollutant surcharges 5,206,294 5,206,294 Local system charges 187,304, ,304,100 Other revenues 538, ,807 Total operating revenues 501,091, ,091,637 Operating expenses Personnel 27,083,193 27,083,193 Contractual services 31,793,620 31,793,620 Utilities 27,060,535 27,060,535 Chemicals 9,424,428 9,424,428 Centralized services 32,171,959 32,171,959 Administrative services 16,113,808 16,113,808 Supplies and other expenses 14,599,286 14,599,286 Depreciation 171,538, ,538,746 Total operating expenses 329,785, ,785,575 Operating income (loss) 171,306, ,306,062 Nonoperating revenues (expenses) Earnings on investments 1,323,993 27, ,645 2,177,042 Interest income 17,062,678 17,062,678 Interest expense, net of capitalized interest (159,118,779) (159,118,779) Amortization of debt related items (17,375,200) (17,375,200) Other (4,695,302) (4,695,302) Capital outlay 52,046,029 (2,104,720) (49,941,309) Total nonoperating revenues (expenses) (110,756,581) (2,077,316) (49,115,664) (161,949,561) Income (loss) before contributions, impairment loss and transfers 60,549,481 (2,077,316) (49,115,664) 9,356,501 Capital contributions 320, ,707 Loss on impairment of capital assets (22,661,279) (22,661,279) Other financing sources (uses) Transfers, operating Change in net position 38,208,909 (2,077,316) (49,115,664) (12,984,071) Net position, beginning of year (296,998,104) 111,520, ,885,029 (10,592,285) Net position, end of year (258,789,195) 109,443, ,769,365 (23,576,356)
Great Lakes Water Authority/ Detroit Water and Sewerage Department Five-year Financial Forecast Cash Basis. July 1, 2015 through June 30, 2020
Great Lakes Water Authority/ Detroit Water and Sewerage Department Cash Basis July 1, 2015 through June 30, 2020 Table of Contents Report Letter... 1 Project Summary... 2-3 Executive Summary... 4 Financial
More informationPORT EVERGLADES DEPARTMENT of Broward County, Florida Statements of Net Position June 30, 2017 and 2016 (Unaudited) (Dollars in Thousands)
Statements of Net Position June 30, 2017 and 2016 (Unaudited) ASSETS Current Assets Unrestricted assets Cash and cash equivalents $ 81,612 $ 17,606 Investments 223,838 242,888 Accounts receivable, trade
More informationPORT EVERGLADES DEPARTMENT of Broward County, Florida Statements of Net Position December 31, 2016 and 2015 (Unaudited) (Dollars in Thousands)
Statements of Net Position December 31, 2016 and 2015 (Unaudited) ASSETS Current Assets Unrestricted assets Cash and cash equivalents $ 435 $ 17,085 Investments 264,614 205,839 Accounts receivable, trade
More informationPORT EVERGLADES DEPARTMENT of Broward County, Florida Statements of Net Position March 31, 2016 and 2015 (Unaudited) (Dollars in Thousands)
Statements of Net Position March 31, 2016 and 2015 (Unaudited) ASSETS Current Assets Unrestricted assets Cash and cash equivalents $ 17,954 $ 14,339 Investments 223,700 214,935 Accounts receivable, trade
More informationCITY OF RICHMOND, VIRGINIA STATEMENT OF NET ASSETS PROPRIETARY FUNDS June 30, 2002
EXHIBIT E-1 STATEMENT OF NET ASSETS June 30, 2002 Gas Water Wastewater Other Total Funds Assets Current Assets: Cash and Cash Equivalents (Note 3) $ 30,395,244 $ 6,526,802 $ 39,908,622 $ 379,726 $ 77,210,394
More informationTotal assets 926, ,682. Deferred charge on refunding 3,283 4,487 Accumulated decrease in fair value of interest rate swap 3,991 4,084
ASSETS PORT EVERGLADES DEPARTMENT Statements of Net Position December 31, 2014 and 2013 (Unaudited) Current Assets Unrestricted assets Cash & cash equivalents $ 24,971 $ 5,488 Investments 183,129 161,917
More informationUnappropriated retained earnings (accumulated deficit) Total unappropriated retained earnings (accumulated deficit) 676, ,797 Total retained ear
Financial Statement Balance Sheet Accounting Title 2014/12/31 2013/12/31 Balance Sheet Assets Current assets Cash and cash equivalents Total cash and cash equivalents 1,183,185 1,177,682 Current bond investment
More informationMeeting Agenda GLWater.org AGENDA. Park Billing
Great Lakes Waterr Authority Audit Committee Meeting Agenda Friday, February 19, 2016 at 8:00 a.m. 5th Floor Board Room, Water Board Building 735 Randolph Street, Detroit, Michigan 48226 GLWater.org AGENDA
More informationUNAUDITED FINANCIAL INFORMATION. March 31, 2018
UNAUDITED FINANCIAL INFORMATION March 31, 2018 SCHEDULES OF NET POSITION March 31, 2018 ASSETS Current assets: Cash and cash equivalents $ 2,352 $ 15,172 $ 21,166 $ 32,362 $ 177,840 $ 248,892 Investments
More informationCITY OF RICHMOND, VIRGINIA STATEMENT OF NET ASSETS PROPRIETARY FUNDS June 30, 2003
EXHIBIT E-1 STATEMENT OF NET ASSETS June 30, 2003 Water Wastewater Other Total Assets Current Assets: Cash and Cash Equivalents (Note 3) $ 11,920,298 $ 3,549,036 $ 34,276,821 $ 410,532 $ 50,156,687 $ 40,994,362
More informationStatements of Net Position - Business - Type Activities South Carolina Public Service Authority As of March 31, 2018 and December 31, 2017
Statements of Net Position - Business - Type Activities As of March 31, 2018 and December 31, 2017 ASSETS Current assets Unrestricted cash and cash equivalents $ 207,610 $ 731,758 Unrestricted investments
More informationStatements of Net Position - Business - Type Activities South Carolina Public Service Authority As of September 30, 2018 and December 31, 2017
Statements of Net Position - Business - Type Activities As of September 30, 2018 and December 31, 2017 ASSETS Current assets Unrestricted cash and cash equivalents $ 315,796 $ 731,758 Unrestricted investments
More informationCITY OF MARSHALL, ILLINOIS FINANCIAL STATEMENTS WITH ACCOMPANYING INFORMATION. For the year ended April 30, 2015 and INDEPENDENT AUDITORS REPORT
FINANCIAL STATEMENTS WITH ACCOMPANYING INFORMATION For the year ended April 30, 2015 and INDEPENDENT AUDITORS REPORT TABLE OF CONTENTS FINANCIAL SECTION: Page(s) Independent Auditors Report... 1-2 Management
More informationWastewater and Surface Water Management Financial Report November 2014
Wastewater and Surface Water Management Financial Report November 2014 City of Tacoma Environmental Services Prepared by Eun Joo Ebenhoh Table of Contents Management s Discussion and Analysis... 3 Joint
More informationMONTHLY FINANCIAL STATEMENTS For the Month Ended July 31, 2018
MONTHLY FINANCIAL STATEMENTS For the Month Ended July 31, 2018 www.franklinpud.com franklin@franklinpud.com Phone: (509) 547 5591 Fax: (509) 547 4116 Public Utility District No. 1 of Franklin County, PO
More informationCHARTER TOWNSHIP OF COMMERCE OAKLAND COUNTY, MICHIGAN FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2016 AND INDEPENDENT AUDITORS REPORT
OAKLAND COUNTY, MICHIGAN FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2016 AND INDEPENDENT AUDITORS REPORT C O N T E N T S PAGE INDEPENDENT AUDITORS REPORT 1-2 MANAGEMENT'S DISCUSSION AND ANALYSIS
More informationCITY OF RICHMOND, VIRGINIA STATEMENT OF NET ASSETS PROPRIETARY FUNDS June 30, 2004
EXHIBIT E-1 STATEMENT OF NET ASSETS June 30, 2004 Water Wastewater Other Total Assets Current Assets: Cash and Cash Equivalents (Note 3) $ 31,717,844 $ 5,117,193 $ 35,102,877 $ 99,857 $ 72,037,771 $ 42,342,593
More informationCITY OF INKSTER, MICHIGAN. Year Ended June 30, Financial Statements and Single Audit Compliance Act
CITY OF INKSTER, MICHIGAN Year Ended June 30, 2016 Financial Statements and Single Audit Compliance Act This page intentionally left blank. Table of Contents Independent Auditors Report 1 Management s
More informationBASIC FINANCIAL STATEMENTS- FUND FINANCIAL STATEMENTS
BASIC FINANCIAL STATEMENTS- FUND FINANCIAL STATEMENTS AE (This Page Intentionally Left Blank) 31 Balance Sheet Governmental Funds June 30, 2017 Teeter ASSETS AND DEFERRED OUTFLOWS OF Flood Debt RESOURCES:
More informationThis page intentionally left blank.
This page intentionally left blank. Table of Contents INTRODUCTORY SECTION Page Chief Executive Officer s Transmittal Letter 1 Organizational Line of Reporting Chart 7 Board of Directors, Executive Leadership
More informationCity of North Chicago, Illinois
Annual Financial Report Year Ended Annual Financial Report Table of Contents For the Year Ended Page INDEPENDENT AUDITORS' REPORT 1-3 MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED) 4-12 BASIC FINANCIAL
More informationLAKE IN THE HILLS SANITARY DISTRICT MCHENRY COUNTY, ILLINOIS. BASIC FINANCIAL STATEMENTS WITH SUPPLEMENTARY INFORMATION Year Ended April 30, 2016
MCHENRY COUNTY, ILLINOIS BASIC FINANCIAL STATEMENTS WITH SUPPLEMENTARY INFORMATION CONTENTS EXHIBITS/SCHEDULES PAGES INDEPENDENT AUDITOR S REPORT 1-2 REQUIRED SUPPLEMENTARY INFORMATION MANAGEMENT S DISCUSSION
More informationCity of North Chicago, Illinois
Annual Financial Report Year Ended April 30, 2015 Annual Financial Report Table of Contents For the Year Ended April 30, 2015 Page INDEPENDENT AUDITORS' REPORT 1-3 MANAGEMENT'S DISCUSSION AND ANALYSIS
More informationUNAUDITED FINANCIAL STATEMENTS - DRAFT Mary Washington Healthcare and Subsidiaries. Consolidated Balance Sheets
Mary Washington Healthcare and Subsidiaries Consolidated Balance Sheets Assets Current assets: Cash and cash equivalents $ 46,496,328 $ 42,878,889 Accounts receivable: Patient accounts receivable, less
More informationCITY OF DES MOINES, IOWA COMBINING STATEMENT OF NET POSITION SCHEDULE ALL PARKING ACCOUNTS June 30, 2016
COMBINING STATEMENT OF NET POSITION SCHEDULE ALL PARKING ACCOUNTS June 30, 2016 PARK AND PARKING RIDE TOTALS Current assets: Unrestricted current assets: Cash and investments $ 1,130,870 $ 4,728,311 $
More informationATLANTIC COUNTY UTILITIES AUTHORITY CITY OF ATLANTIC, NEW JERSEY WASTEWATER DIVISION COMPARATIVE BALANCE SHEET. December 31, 1999 and 1998
WASTEWATER DIVISION COMPARATIVE BALANCE SHEET December 31, 1999 and 1998 Assets 1999 1998 Liabilities, Reserves and Fund Equity 1999 1998 Unrestricted Assets: Current Liabilities Payable From Cash $ 2,357,026
More informationUNAUDITED COMBINED FINANCIAL STATEMENTS
UNAUDITED COMBINED FINANCIAL STATEMENTS Gundersen Health System Obligated Group (consisting of Gundersen Clinic, Ltd.; Gundersen Lutheran Medical Center, Inc.; Gundersen Lutheran Administrative Services,
More informationMeridian Hospitals Corporation. Financial Statements As of and for the Six Months Ended June 30, 2015 and 2014 (UNAUDITED)
Financial Statements As of and for the Six Months Ended June 30, 2015 and 2014 (UNAUDITED) Index June 30, 2015 and December 31, 2014 Page(s) Balance Sheets....1...2-7 Statements of Changes in Net Assets....8
More informationMURRAY COUNTY BOARD OF EDUCATION STATEMENT OF NET POSITION JUNE 30, 2017
MURRAY COUNTY BOARD OF EDUCATION STATEMENT OF NET POSITION EXHIBIT "A" GOVERNMENTAL ACTIVITIES ASSETS Cash and Cash Equivalents $ 30,073,091.54 Investments 328,287.50 Receivables, Net Interest - Taxes
More informationCITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2016
CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2016 ASSETS BUSINESS-TYPE ACTIVITIES - ENTERPRISE FUNDS PARKING FACILITIES SEWER STORMWATER SYSTEM SYSTEM UTILITY Current assets:
More informationUNAUDITED FINANCIAL INFORMATION. September 30, 2018
UNAUDITED FINANCIAL INFORMATION September 30, 2018 SCHEDULES OF NET POSITION September 30, 2018 ASSETS Current assets: Cash and cash equivalents $ 2,603 $ 11,289 $ 17,924 $ 24,687 $ 155,750 $ 212,253 Investments
More informationEL PASO NATURAL GAS COMPANY, L.L.C. CONSOLIDATED FINANCIAL STATEMENTS For the Three and Six Months Ended June 30, 2013 and 2012 Unaudited
CONSOLIDATED FINANCIAL STATEMENTS For the Three and Six Months Ended June 30, 2013 and Unaudited TABLE OF CONTENTS Page Number Consolidated Financial Statements Consolidated Statements of Income and Comprehensive
More informationBASIC FINANCIAL STATEMENTS. Government Wide Financial Statements
BASIC FINANCIAL STATEMENTS Government Wide Financial Statements This page intentionally left blank. - 14 - STATEMENT OF NET POSITION JUNE 30, 2014 ASSETS Governmental Activities Business-type Activities
More informationCITY OF DES MOINES, IOWA COMBINING STATEMENT OF NET POSITION SCHEDULE ALL PARKING ACCOUNTS June 30, 2018
COMBINING STATEMENT OF NET POSITION SCHEDULE ALL PARKING ACCOUNTS June 30, 2018 PARK AND PARKING RIDE TOTALS Current assets: Unrestricted current assets: Cash and investments $ 1,241,495 $ 2,180,387 $
More informationTEMPLETON COMMUNITY SERVICES DISTRICT FINANCIAL STATEMENTS JUNE 30, 2018
TEMPLETON COMMUNITY SERVICES DISTRICT FINANCIAL STATEMENTS L & C Leaf & Cole, LLP Certified Public Accountants FINANCIAL STATEMENTS TABLE OF CONTENTS Independent Auditor s Report 1-2 Management s Discussion
More informationMayor and Council of Boonsboro
Audited Financial Statements June 30, 2017 Mayor and Council of Boonsboro CONTENTS INDEPENDENT AUDITOR S REPORT 1 3 PAGE MANAGEMENT S DISCUSSION AND ANALYSIS (UNAUDITED) 4 10 BASIC FINANCIAL STATEMENTS
More informationWRIGHT STATE UNIVERSITY
FINANCE, AUDIT and INFRASTRUCTURE COMMITTEE November 17, 2017 Financial Statement Summary Fiscal Year Ended June 30, 2017 A Component Unit of the State of Ohio Statements of Net Position June 30, 2017
More informationAUDITED FINANCIAL STATEMENTS
VILLAGE OF JACKSON AUDITED FINANCIAL STATEMENTS DECEMBER 31, 2016 James R. Frechette CERTIFIED PUBLIC ACCOUNTANT TABLE OF CONTENTS Table of Contents Page Independent Auditor s Report 1-2 Basic Financial
More informationCITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2017
CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2017 BUSINESS-TYPE ACTIVITIES - ENTERPRISE FUNDS PARKING FACILITIES SEWER STORMWATER SYSTEM SYSTEM UTILITY ASSETS Current assets:
More informationCITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2018
CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2018 ASSETS PARKING FACILITIES SEWER STORMWATER SYSTEM SYSTEM UTILITY Current assets: Unrestricted current assets: Cash and
More informationCITY OF WEST BEND West Bend, Wisconsin
West Bend, Wisconsin FINANCIAL STATEMENTS Including Independent Auditors Report TABLE OF CONTENTS Page Independent Auditors Report i ii Required Supplementary Information Management s Discussion and Analysis
More informationMacomb County, Michigan
Macomb County, Michigan Financial Report with Supplemental Information Contents Report Letter 1-2 Management's Discussion and Analysis 3-7 Basic Financial Statements Government-wide Financial Statements:
More informationMayor and Council of Boonsboro
Audited Financial Statements June 30, 2014 Mayor and Council of Boonsboro CONTENTS INDEPENDENT AUDITOR S REPORT 1 3 Page MANAGEMENT S DISCUSSION AND ANALYSIS (UNAUDITED) 4 10 BASIC FINANCIAL STATEMENTS
More informationCITY OF DETROIT WATER FUND. Basic Financial Statements. June 30, (With Independent Auditors Report Thereon)
Basic Financial Statements (With Independent Auditors Report Thereon) KPMG LLP Suite 1900 150 West Jefferson Detroit, MI 48226 Independent Auditors Report The Board of Water Commissioners, the Honorable
More informationCity of Grand Ledge. FINANCIAL STATEMENTS (With Required Supplementary Information) June 30, 2018
FINANCIAL STATEMENTS (With Required Supplementary Information) TABLE OF CONTENTS Page INDEPENDENT AUDITOR S REPORT MANAGEMENT S DISCUSSION AND ANALYSIS i-iii iv-x BASIC FINANCIAL STATEMENTS Government-wide
More informationPortland International Jetport (An Enterprise Fund of the City of Portland, Maine) Financial Statements For the years ended June 30, 2017 and 2016
Portland International Jetport (An Enterprise Fund of the City of Portland, Maine) Financial Statements For the years ended June 30, 2017 and 2016 (An Enterprise Fund of the City of Portland, Maine) Financial
More informationBROWARD COUNTY, FLORIDA WATER AND WASTEWATER FUND A Major Fund of Broward County, Florida
BROWARD COUNTY, FLORIDA WATER AND WASTEWATER FUND A Major Fund of Broward County, Florida Financial Statements For the Years Ended BROWARD COUNTY, FLORIDA WATER AND WASTEWATER FUND FINANCIAL STATEMENTS
More informationCITY OF DES MOINES, IOWA COMBINING STATEMENT OF NET POSITION SCHEDULE ALL PARKING ACCOUNTS June 30, 2017
COMBINING STATEMENT OF NET POSITION SCHEDULE ALL PARKING ACCOUNTS June 30, 2017 PARK AND PARKING RIDE TOTALS Current assets: Unrestricted current assets: Cash and investments $ 1,103,764 $ 4,119,509 $
More informationCITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2015
CITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2015 ASSETS DEBT TAX GENERAL SERVICE INCREMENT Cash and investments $ 24,534,410 $ 1,846,644 $ 482,630 Taxes receivable 57,786,569 29,876,286
More informationCITY OF ECORSE, MICHIGAN. Year Ended June 30, Financial Statements
Year Ended June 30, 2015 Financial Statements This page intentionally left blank. Table of Contents Financial Section Page Independent Auditors Report 1 Management s Discussion and Analysis 6 Basic Financial
More informationPAW PAW LAKE REGIONAL JOINT SEWAGE DISPOSAL BOARD FINANCIAL REPORT
PAW PAW LAKE REGIONAL JOINT SEWAGE DISPOSAL BOARD FINANCIAL REPORT March 31, 2016 FINANCIAL REPORT March 31, 2016 CONTENTS MANAGEMENT S DISCUSSION AND ANALYSIS... I-III INDEPENDENT AUDITOR S REPORT...
More informationCITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2015
CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2015 BUSINESS-TYPE ACTIVITIES - ENTERPRISE FUNDS PARKING FACILITIES SEWER STORMWATER SYSTEM SYSTEM UTILITY ASSETS Current assets:
More informationGovernmental Activities
Statement of Net Position June 30, 2015 Activities Business-type Activities Total Component Unit Housing and Community Services Agency Assets Current assets Cash and Investments $ 164,721,343 $ 25,551,358
More informationBROWARD COUNTY, FLORIDA WATER AND WASTEWATER FUND A Major Fund of Broward County, Florida
BROWARD COUNTY, FLORIDA WATER AND WASTEWATER FUND A Major Fund of Broward County, Florida Financial Statements For the Years Ended September 30, 2013 and 2012 BROWARD COUNTY, FLORIDA WATER AND WASTEWATER
More informationCITY OF FLORENCE, ALABAMA ELECTRICITY, GAS, AND WATER AND WASTEWATER DEPARTMENTS. FINANCIAL STATEMENTS JUNE 30, 2017 and 2016
ELECTRICITY, GAS, AND WATER AND WASTEWATER DEPARTMENTS FINANCIAL STATEMENTS JUNE 30, 2017 and 2016 ELECTRICITY, GAS, AND WATER AND WASTEWATER DEPARTMENTS T ABLE OF C ONTENTS PAGE Independent Auditor s
More informationCITY OF BRONTE Annual Financial Report Year Ended September 30, 2017 TABLE OF CONTENTS
Annual Financial Report Year Ended September 30, 2017 TABLE OF CONTENTS Page FINANCIAL SECTION Independent Auditor s Report... 12 Management s Discussion and Analysis... 37 Basic Financial Statements GovernmentWide
More informationCITY OF EAST GRAND RAPIDS, MICHIGAN FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE
, MICHIGAN FINANCIAL STATEMENTS Vredeveld Haefner LLC TABLE OF CONTENTS FINANCIAL SECTION PAGE Independent Auditors Report 1-2 Management s Discussion and Analysis 3-8 Basic Financial Statements Government-wide
More informationSARASOTA COUNTY PUBLIC HOSPITAL DISTRICT
FINANCIAL STATEMENTS (UNAUDITED) AS OF, AND FOR THE THREE MONTHS ENDED DECEMBER 31, 2008 MANAGEMENT S DISCUSSION AND ANALYSIS FOR THE THREE MONTHS ENDED DECEMBER 31, 2008 For the three months ended December
More informationNORTH PENN WATER AUTHORITY
ANNUAL FINANCIAL REPORT Years Ended December 31, 2017 and 2016 Certified Public Accountants and Business Consultants INTRODUCTORY SECTION TABLE OF CONTENTS YEARS ENDED DECEMBER 31, 2017 AND 2016 Page Introductory
More informationFOUR CORNERS COUNTY WATER AND SEWER DISTRICT. Financial Statements with Independent Auditors Report. June 30, 2016 and 2015
FOUR CORNERS COUNTY WATER AND SEWER DISTRICT Financial Statements with Independent Auditors Report June 30, 2016 and 2015 Table of Contents June 30, 2016 and 2015 Independent Auditors Report... 1 and 2
More informationCity of North Chicago, Illinois
Annual Financial Report Year Ended Annual Financial Report Table of Contents For the Year Ended Page INDEPENDENT AUDITORS' REPORT 1-3 MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED) 4-13 BASIC FINANCIAL
More informationCITY OF WAYNE, MICHIGAN
FINANCIAL REPORT WITH SUPPLEMENTAL INFORMATION TABLE OF CONTENTS Independent Auditor's Report 1 Management s Discussion and Analysis 4 Financial Statements Government-wide Financial Statements Statement
More informationCity of Fraser Macomb County, Michigan FINANCIAL STATEMENTS. June 30, 2016
Macomb County, Michigan FINANCIAL STATEMENTS TABLE OF CONTENTS Page INDEPENDENT AUDITOR S REPORT MANAGEMENT S DISCUSSION AND ANALYSIS i-ii iii-vii BASIC FINANCIAL STATEMENTS Government-wide Financial Statements
More informationCITY OF DETROIT WATER FUND. Basic Financial Statements and Required Supplementary Information. June 30, 2006 and 2005
Basic Financial Statements and Required Supplementary Information (With Independent Auditors Report Thereon) Table of Contents Page(s) Independent Auditors Report 1 2 Basic Financial Statements: Statements
More informationWastewater and Surface Water Management Financial Report September 2014
Wastewater and Surface Water Management Financial Report September 2014 City of Tacoma Environmental Services Prepared by Eun Joo Ebenhoh Table of Contents Management s Discussion and Analysis... 3 Joint
More informationCity of Garden City, Michigan. Financial Report with Supplemental Information June 30, 2011
Financial Report with Supplemental Information June 30, 2011 Contents Report Letter 1-2 Management's Discussion and Analysis 3-9 Basic Financial Statements Government-wide Financial Statements: Statement
More informationCITY OF SANGER, TEXAS
FINANCIAL REPORT SEPTEMBER 30, 2010 C O N T E N T S INDEPENDENT AUDITOR S REPORT... 1 Page(s) MANAGEMENT S DISCUSSION AND ANALYSIS (UNAUDITED) 3-11 BASIC FINANCIAL STATEMENTS Government-wide Financial
More informationCITY OF SANTA PAULA FINANCIAL STATEMENTS
CITY OF SANTA PAULA FINANCIAL STATEMENTS Year Ended Financial Statements Year Ended TABLE OF CONTENTS Page Independent Auditor s Report Management s Discussion and Analysis i - iii iv - xii Basic Financial
More informationCITY OF JAMESTOWN, NEW YORK TABLE OF CONTENTS. Independent Report of Auditor 1. Management s Discussion and Analysis 3. Statement of Net Assets 12
TABLE OF CONTENTS Independent Report of Auditor 1 Management s Discussion and Analysis 3 Basic Financial Statements: Statement of Net Assets 12 Statement of Activities 13 Balance Sheet - Governmental Funds
More informationCity of Taylor, Michigan. Financial Report with Supplemental Information June 30, 2017
Financial Report with Supplemental Information Contents Report Letter 1-3 Management's Discussion and Analysis 4-11 Basic Financial Statements Government-wide Financial Statements: Statement of Net Position
More informationKalispell Regional Medical Center, Inc. Balance Sheet June 30,2012
Balance Sheet June 30,2012 Assets Current Assets Cash and cash equivalents Patient accounts receivable, net of allowance for bad debts of approximately $14,049,845 Estimated third-party payor settlements
More informationTotal operating revenues 44,275,651 43,814,411 42,363, ,240
COMBINED STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION Actual vs Budget and Prior Year For the Month Ended November 30, 2017 Favorable (Unfavorable) Variance Actual Budget Prior Year Actual/Budget
More informationBASIC FINANCIAL STATEMENTS
BASIC FINANCIAL STATEMENTS 29 City of Grand Junction STATEMENT OF NET POSITION December 31, 2017 Component Primary Government Unit Governmental Activities Business-type Activities Total Downtown Development
More information5. Consolidated Financial Statements (1) Consolidated Balance Sheets
5. Consolidated Financial Statements (1) Consolidated Balance Sheets March 31, 2008 Assets Current assets Cash and deposits 84,224 89,218 Notes and accounts receivable-trade 230,156 234,862 Lease receivables
More informationWastewater and Surface Water Management Financial Report June 2014
Wastewater and Surface Water Management Financial Report June 2014 City of Tacoma Environmental Services Prepared by Eun Joo Ebenhoh Table of Contents Management s Discussion and Analysis... 3 Joint Financial
More informationSARASOTA COUNTY PUBLIC HOSPITAL DISTRICT
Financial Statements December 31, 2017 and 2016 ` Management s Discussion and Analysis December 31, 2017 and 2016 For the three months ended December 31, 2017, Sarasota County Public Hospital District
More informationGreater New Haven Water Pollution Control Authority. Financial Report June 30, 2016 and 2015
Greater New Haven Water Pollution Control Authority Financial Report June 30, 2016 and 2015 Contents Financial Section Independent auditor s report 1-2 Management s Discussion and Analysis - unaudited
More informationFOUR CORNERS COUNTY WATER AND SEWER DISTRICT AUDITED FINANCIAL STATEMENTS
AUDITED FINANCIAL STATEMENTS CONTENTS FINANCIAL STATEMENTS Page Independent auditors' report 3-4 Statements of net position 5 Statements of revenues, expenses and change in net position 6 Statements of
More informationCITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2017
CITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2017 ASSETS DEBT TAX GENERAL SERVICE INCREMENT Cash and investments $ 28,910,771 $ 19,469,062 $ 2,460,350 Taxes receivable 58,841,748
More informationCITY OF WAUPACA, WISCONSIN AUDITED FINANCIAL STATEMENTS. Including Independent Auditor s Report. As of and for the year ended December 31, 2017
CITY OF WAUPACA, WISCONSIN AUDITED FINANCIAL STATEMENTS Including Independent Auditor s Report As of and for the year ended Johnson Block and Company, Inc. Certified Public Accountants 2500 Business Park
More informationSPRINGVILLE CITY CORPORATION. Financial Statements and Independent Auditors Report. Year Ended June 30, 2017
Financial Statements and Independent Auditors Report Year Ended June 30, 2017 Financial Statements and Independent Auditors Report Year Ended June 30, 2017 Table of Contents Page FINANCIAL SECTION Report
More informationCITY OF CENTERVILLE, GEORGIA ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2013
ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2013 NICHOLS, CAULEY & ASSOCIATES, LLC Certified Public Accountants Certified Financial Planners Certified Internal Auditors Certified Government
More informationACCOUNTANTS COMPILATION REPORT PRELIMINARY
1101 FIFTH AVENUE SUITE 200 SAN RAFAEL, CA 94901 ACCOUNTANTS COMPILATION REPORT Board of Directors Peninsula Clean Energy Authority Management is responsible for the accompanying financial statements of
More informationCharter Township of Plymouth
Wayne County, Michigan Financial Report with Supplemental Information Contents Independent Auditor's Report 1-2 Management's Discussion and Analysis 3-7 Basic Financial Statements Government-wide Financial
More informationFinancial Statement Balance Sheet
Financial Statement Balance Sheet Page 1 of 1 Financial Statement Balance Sheet Accounting Title 2014/09/30 2013/12/31 2013/09/30 Balance Sheet Assets Current assets Cash and cash equivalents Total cash
More informationACCOUNTANTS COMPILATION REPORT
1101 FIFTH AVENUE SUITE 200 SAN RAFAEL, CA 94901 ACCOUNTANTS COMPILATION REPORT Board of Directors Peninsula Clean Energy Authority Management is responsible for the accompanying financial statements of
More informationTOWN OF SHELBURNE, VERMONT AUDIT REPORT JUNE 30, 2017
AUDIT REPORT AUDIT REPORT TABLE OF CONTENTS Page # Independent Auditor s Report 1-3 Management s Discussion and Analysis 4-12 Basic Financial Statements: Statement of Net Position Exhibit A 13 Statement
More informationCITY OF HEMPHILL, TEXAS ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2015
ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2015 Annual Financial Report For the Year Ended June 30, 2015 Table of Contents Page FINANCIAL SECTION Independent Auditor s Report... 1-3 Management
More informationHARFORD COMMUNITY COLLEGE COMPONENT UNIT FINANCIAL STATEMENTS AND SINGLE AUDIT COMPLIANCE REPORTS YEAR ENDED JUNE 30, 2013
COMPONENT UNIT FINANCIAL STATEMENTS AND SINGLE AUDIT COMPLIANCE REPORTS YEAR ENDED TABLE OF CONTENTS YEAR ENDED INDEPENDENT AUDITORS REPORT 1 MANAGEMENT DISCUSSION AND ANALYSIS (UNAUDITED) 4 FINANCIAL
More informationCITY OF COLDWATER BRANCH COUNTY, MICHIGAN FINANCIAL STATEMENTS JUNE 30, 2006
BRANCH COUNTY, MICHIGAN FINANCIAL STATEMENTS JUNE 30, 2006 CONTENTS Page Report Letter 1-2 Management s Discussion and Analysis 3-12 Basic Financial Statements Government-Wide Financial Statements: Statement
More informationSIX MONTHS ENDED MARCH
SIX MONTHS ENDED MARCH 2011 Orlando Utilities Commission Table of Contents Management s Discussion and Analysis 1 Statements of Revenues, Expenses and Changes in Net Assets based on Budget - Unaudited
More informationXiamen C&D Inc. Consolidated Balance Sheet As at 31 December 2014
Current Xiamen C&D Inc. Consolidated Balance Sheet As at 31 December 2014 1 December 31, 2014 January 1,2014 Monetary funds 6,643,012,173.68 6,648,193,063.17 Financial which are measured by fair value
More informationCITY OF COLUMBUS Columbus, Wisconsin
Columbus, Wisconsin FINANCIAL STATEMENTS Including Independent Auditors' Report TABLE OF CONTENTS Independent Auditors' Report Required Supplementary Information Management's Discussion and Analysis Basic
More informationCITY OF DES MOINES, IOWA COMBINING STATEMENT OF NET ASSETS SCHEDULE ALL PARKING ACCOUNTS June 30, 2012
COMBINING STATEMENT OF NET ASSETS SCHEDULE ALL PARKING ACCOUNTS June 30, 2012 ASSETS PARK AND PARKING RIDE TOTALS Current assets: Unrestricted current assets: Cash and pooled cash investments $ 1,294,964
More informationCOUNTY OF MARQUETTE, MICHIGAN ALL INTERNAL SERVICE FUNDS COMBINING STATEMENT OF NET POSITION. December 31, 2013
ALL INTERNAL SERVICE FUNDS COMBINING STATEMENT OF NET POSITION December 31, 2013 Negaunee Other Post- Service Center Employment Technology Fund Benefits Fund Total ASSETS Current Assets: Cash and equivalents
More informationFINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORT CITY OF GREEN COVE SPRINGS, FLORIDA SEPTEMBER 30, 2014
FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORT SEPTEMBER 30, 2014 FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORT SEPTEMBER 30, 2014 TABLE OF CONTENTS Independent Auditors' Report... 1-2 Management
More informationGovernmental Funds Balance Sheet
Governmental Funds Balance Sheet June 30, 2014 with comparative total amounts for 2013 and 2012 Roaded Service General Area Sales Tax ASSETS Equity in central treasury $ 13,650,143 7,348,741 - Receivables,
More informationMeridian Hospitals Corporation and Subsidiary. Financial Statements As of and for the Years Ended December 31, 2016 and 2015 (UNAUDITED)
Meridian Hospitals Corporation and Subsidiary Financial Statements As of and for the Years Ended and 2015 (UNAUDITED) Index Page(s) Balance Sheets....1...2-8 Statements of Changes in Net Assets....9 Statements
More informationTOWN OF JUPITER ISLAND, FLORIDA REPORT ON AUDIT OF FINANCIAL STATEMENTS AND SUPPLEMENTARY FINANCIAL INFORMATION
TOWN OF JUPITER ISLAND, FLORIDA REPORT ON AUDIT OF FINANCIAL STATEMENTS AND SUPPLEMENTARY FINANCIAL INFORMATION FOR THE YEAR ENDED SEPTEMBER 30, 2017 TOWN OF JUPITER ISLAND, FLORIDA AUDITED FINANCIAL STATEMENTS
More informationSaint Elizabeth Medical Center, Inc. For the Year Ended December 31, 2017
I N T E R I M U N A U D I T E D C O N S O L I D A T E D F I N A N C I A L S T A T E M E N T S Saint Elizabeth Medical Center, Inc. For the Year Ended December 31, 2017 Unaudited Consolidated Financial
More information