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File #: 190398.    Version: Name:
Type: Discussion Item Status: Passed
File created: 9/16/2019 In control: Audit and Finance Committee
On agenda: 9/17/2019 Final action: 10/3/2019
Title: City of Gainesville Fiscal Year 2018 Individual Annual Audited Financial Statements and Independent Auditors' Reports for the Wild Spaces Public Places Funds, Community Redevelopment Agency Funds, Employees’ Pension Fund, Police Officers and Firefighters Retirement Plan and the Other Postemployment Benefits Fund (B)
Attachments: 1. 190398A_Wild Spaces Public Places Funds_20190917, 2. 190398B_Community Redevelopment Agency Funds_20190917, 3. 190398C_Employees' Pension Funds_20190917, 4. 190398D_Consolidated Police Officers and Firefighters Retirement Funds_20190917, 5. 190398E_Other Postemployment Benefits Funds_20190917, 6. 190398F_Communication With Those Charged With Governance_20190917
Title
City of Gainesville Fiscal Year 2018 Individual Annual Audited Financial Statements and Independent Auditors' Reports for the Wild Spaces Public Places Funds, Community Redevelopment Agency Funds, Employees’ Pension Fund, Police Officers and Firefighters Retirement Plan and the Other Postemployment Benefits Fund (B)

Explanation
In accordance with the City's contracts for external auditing services with Purvis Gray & Company, LLC the following reports are presented for review by the Audit and Finance Committee:

A. The Financial Statements and Independent Auditors' Report on the Wild Spaces and Public Places (WSPP) Funds of the City of Gainesville, Florida as of and for the fiscal year then ended September 30, 2018;
B. The Financial Statements and Independent Auditors' Report on the Community Redevelopment Agency (CRA) Funds of the City of Gainesville, Florida as of and for the fiscal year then ended September 30, 2018;
C. The Financial Statements and Independent Auditors' Report on the Employees' Pension Fund of the City of Gainesville, Florida as of and for the fiscal year then ended September 30, 2018;
D. The Financial Statements and Independent Auditors' Report on the Consolidated Police Officers and Firefighters Retirement Plan of the City of Gainesville, Florida as and for the fiscal year then ended September 30, 2018; and
E. The Financial Statements and Independent Auditors' Report on the Other Postemployment Benefits Fund of the City of Gainesville, Florida as of and for the fiscal year then ended September 30, 2018.
F. The Auditor's Communication With Those Charged With Governance

In the opinion of the independent auditors, the financial statements referred to in items A through E above present fairly, in all material respects, the net position of Plan assets restricted or held in trust for benefits, and the respective changes in fiduciary net position restricted or held in trust, for the year ended September 30, 2018, in accordance with accounti...

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