Public Authority Data

Summary Financial Information


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:  



Current Assets

Cash and cash equivalents


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


Accumulated depreciation

Net capital assets

Total Non-current Assets

Total Assets


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


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




State Authorities Summary Financial Information



Local Authorities Summary Financial Information


Industrial Development Agencies Summary Financial Information


Local Development Corporations Summary Financial Information