STATEMENT OF NET POSITION - MODIFIED CASH BASIS - JUNE 30, 2025 Administrative expense fund: Cash Certificate of deposit Total Assets ASSETS LIABILITIES AND NET POSITION Unrestricted net position ...

The above condensed financial statements have been prepared from the audit report, setting forth the opinion of a certified public accountant engaged by the Authority. The detailed financial ...

All resources (revenues) of an institution are initially classified as either unrestricted or restricted. This concept is applied to all of the fund groups, though particularly the current funds. From ...

The Federal Accounting Standards Advisory Board (FASAB) has issued a new interpretation that clarifies that federal accounting standards provide that debt cancellation is a nonexchange activity that ...

New reporting requirements for state and local governments offering defined benefit pension plans significantly increase the extent to which government employers, pension plans, and the related ...