Notes to Financial Statements FY 2014-2015

Agenda Item #8 City Council Accept the City of Livingston Independent Auditor’s Report and Financial Statements Dated June 30, 2015 and City of Livingston Local Transportation Development Act Fund – Independent Auditor’s Report and financial Statements Dated June 30, 2015.

Note from TheGardeningSnail: This page may have been produced by running a PDF Image File through a program that converts Image to Text. My apologies for any Textual Gremlins that may have crept in. I may also have broken up longer paragraphs to make reading easier.

Note 1- Summary of Significant Accounting Policies

Note 2- Stewardship, Compliance and Accountability

Note 3- Cash and Investments

Note 4- Notes/Long Term Receivables

Note 5- Interfund Receivables and Payables

Note 6- Capital Assets

Note 7- Long Term Debt

Note 8- Deficit Fund Balances

See Above

Note 9- Interfund Transfers

Note 10- Deferred Outflows and Deferred Inflows of Resources

See Above

Note 11-  Post-Employment Health Care Benefit

Note 12- Pension Plan

Note 12- Risk Management