These datasets are a compilation of summary financial information submitted by public authorities as part of their annual report. It contains information from the statement of net assets and the statement of revenues, expenses, and change in net assets. The dataset contains information that covers 8 fiscal years, which includes fiscal years ending in the most recently completed calendar year.
The datasets include a separate column for the financial information that corresponds to the individual line items included in the statement of net assets and statement of revenues, expenses and change in net assets.
The ABO is not responsible for verifying the accuracy or reasonableness of the data reported, and does not verify or confirm the accuracy of the data. Specific details related to the financial information would need to be clarified by the reporting authority.
The line items from the statement of net assets and the statement of revenues, expenses, and change in net assets are ordered in the financial statements as shown below:
STATEMENT OF NET ASSETS
Assets |
Current Assets |
Cash and cash equivalents |
Investments |
Receivables, net |
Other assets |
Total Current Assets |
Non-current Assets |
Restricted cash and investments |
Long-term receivables, net |
Other assets |
Capital Assets |
Land and other non-depreciable property |
Buildings and equipment |
Infrastructure |
Accumulated depreciation |
Net capital assets |
Total Non-current Assets |
Total Assets |
Liabilities |
Current Liabilities |
Accounts payable |
Pension contribution payable |
Other post-employment benefits |
Accrued liabilities |
Deferred revenues |
Bonds and notes payable |
Other long-term obligations due within one year |
Total Current Liabilities |
Non-current Liabilities |
Pension contribution payable |
Other post-employment benefits |
Bonds and notes payable |
Long term leases |
Other long-term obligations |
Total Non-current Liabilities |
Total Liabilities |
Net Asset (Deficit) |
Net Assets |
Invested in capital assets, net of related debt |
Restricted Net Assets |
Unrestricted Net Assets |
Total Net Assets |
STATEMENT OF REVENUES, EXPENSES AND CHANGE IN NET ASSETS
Operating Revenues |
Charges for services |
Rental and financing income |
Other operating revenues |
Total Operating Revenue |
Operating Expenses |
Salaries and wages |
Other employee benefits |
Professional services contracts |
Supplies and materials |
Depreciation and amortization |
Other operating expenses |
Total Operating Expenses |
Operating Income (Loss) |
Non-operating Revenues |
Investment earnings |
State subsidies/grants |
Federal subsidies/grants |
Municipal subsidies/grants |
Public authority subsidies |
Other non-operating revenues |
Total Non-operating Revenue |
Non-operating Expenses |
Interest and other financing charges |
Subsidies to other public authorities |
Grants and donations |
Other non-operating expenses |
Total Non-operating Expenses |
Income (Loss) Before Contributions |
Capital Contributions |
Change in net assets |
Net assets (deficit) beginning of year |
Other net assets changes |
Net assets (deficit) at end of year |