Financial Statement Review (Public) - NACUBO

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FOOTNOTES• Pension plans – commonly missed disclosureso Value of plan net assetso Current years schedule of funding progresso Annual Pension Contribution (APC) and employercontribution informationo Disclosures should focus on APC as adjusted forcumulative over/under funding38
REQUIRED SUPPLEMENTARY INFORMATION• Omitting pension and OPEB trend informationfor sole and agent employer planso Appears to duplicate information required in thenotes – but still required39
Page 6 and 7: MANAGEMENT DISCUSSION AND ANALYSIS
Page 8 and 9: Statement 60Accounting and Reportin
Page 10 and 11: SERVICE CONCESSION ARRANGEMENTSWhat
Page 12 and 13: SERVICE CONCESSION ARRANGEMENTSTRAN
Page 14 and 15: SERVICE CONCESSION ARRANGEMENTSWhat
Page 16 and 17: SERVICE CONCESSION ARRANGEMENTSOthe
Page 18 and 19: REPORTING ENTITYThe most significan
Page 20 and 21: REPORTING ENTITY• Current year is
Page 22 and 23: Statement 62Codification of Pre-Nov
Page 24 and 25: GASB 62 - BASIC GUIDANCE• Superse
Page 26 and 27: BASIC FINANCIAL STATEMENTS - GAAP
Page 28 and 29: GASB 63 - BACKGROUND INFORMATIONCon
Page 30: GASB 63 - CURRENT DEFERRALS• Ther
Page 33 and 34: FOOTNOTES• Cash/Investmentso Inve
Page 35 and 36: FOOTNOTES• Capital assetso Roll-f
Page 37: FOOTNOES• Pension plans - commonl
Page 41 and 42: The material appearing in this pres
Page 43: Thank You43

Financial Statement Review (Public) - NACUBO

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