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"+iwei,, w ffic Music Financial SinfC•rNtenIs
<br />\C1 Pclirtion
<br />WItoi I„ -di restricted and ill irc,,tria;ted net pi,x,li1.-l1 ,tr,. available for LI`,t!. it i,, 1lie County's
<br />1�1'Ilcr ELi MC TeStTicted rlC1 11OSiljOn tirwl, ai-,J flwi; 1a'.ivc t! icter6 riot poL-iriEIli.
<br />In the p3wrnment-We and pr(,lpMaD UJ 1i::_rlwitar �*ata:mcirts,, eqult} is displayed in 1'hMC
<br />ennlp;rnl n1N a-� fr_rllow+s:
<br />Ni{ r 11111",tl:tt'Etr ill €:41Pi! ;ll &,-'ei., l his or k"AT)iial assi<'tS, no ,I ,hk:.-iiniulaied
<br />dclira"4`I,i1lt'll,. less the nalancec .-'I 6,Ih k inLTlgage`+, Itu,ru",, "IA.hCF b0t1',A%-lll�,Li
<br />I;?;!I' -iv :!ttributable to the .Le"d1Ii111'ii.5r1, �S•1i`,I!?:y."Ijoil, or rrYlPr'()-�Cfl?t'lli �' -I 11ii M,
<br />Restrwr"! - 114 cws% lqt iwl pt,vi '.' that k wu ited by tisrrt:,Ar_ V.'ii, s , b! W1 Kn gy:11
<br />constilulknal pro%isaions or Enabling le :.; lation,
<br />I Inrestricted - This corv,ists, of n c i pmition that U13c4 not meek the definitioT1 of restricted or net
<br />i n ii, Otl I 111 I 11 C'l l: a I tl'-.'' o%
<br />"fie r %L -c kurltimZ Pi-"i1E11111t:v;yYa'li1S
<br />II ''.T �" .4d. tJ -� IN= I'S,lJt'st ' !;�t�rnerl:'. o 9 r. d "M1a 2111 Debt Ob if,afdalm III=: 'It,;t1',.
<br />r ::rw pNi%idc :i °,Ing1l: rncih,0 oI rL'1?„8?.Wg ac''i1d"A d.eM t5, :i.tti'nw A I�
<br />Frei etfr'4 rM W Tcp�L3i-tir;F' ;-,..�rindn l,i<w<L11r ng at-iei,
<br />I1{,'.'t'11dW1 15, 20...I I Its° t IU11111 IMS'llll} 111tMMrTlV1l1iM (116; w-.1mit'llwill, In 1114 �.I.Ij'I�'E�I II�u ill
<br />In hdansh 2020, GASB Mucd Stmernem 11, M �bljc
<br />rr'c.rrltla't'%h1P.S Llrh1_4a'15WO)hI bil. PIA 6rr 011 .?it'aiJJZOP14'iefS The--tatem ent is to
<br />improwc Wawa! r-y1* hint 6s al]lJfL;iirig iL,I.tic s re I o.4. to 1'...1 I . , I',.,:f°' --,.I .,,;�lkc-public
<br />par nersh 3 ,,rr,l:.t.e:,:L~°!°, i fit r4k:klirement of'this %i;c, (-I r,'k �i',,a . _.r I Nears
<br />1• u illEEirl.' Av .Marx' I A, .' 1-0 !`~1anagenimll W., detiunllirlell fbill llll%-'A-JICMCIO tlCIt', 1101' fl;l%C
<br />ti 111,,11CII;1I 1111p.t�"t 011 t111` t ,}IlatrY", 11178nCral titl3tt"111r'Ihtti
<br />In N1;L� O2t1_ I iAS ! - °Iis',' L i'a.111, --r No.';M6, Suhwrrplion-Haver] rFriformaiiion Terhar{rlogi
<br />.4rrurry, a:1rrir.s. The, 4:i.a4 _°I'. c ,'--- L L-,L, °, ') sa 1 eme nt is to prvk ide "nil--nn guidance R r aw,anlsnting
<br />and fialancial reporting t4" rran c ions Thar rnew We defAtion o i °,trlr rlpiil�n basea3
<br />inforination teehnrrlt-p .:r- '.lrwernent_ The rf`luirem" tit thi, 1�tati•`riwnt are etTectiee Iirr
<br />fiLwal years heginninv,i hn J ow I S. 202 1 Jhc(A}Ino; Ims hilly implemented the
<br />requirements in the curteiii f iWILI year'_
<br />In April 2022, GASB r,skied Statement No. 149, ()rrrrnhtt s 2022. The p: ialla!,t olI i oikcs tit this
<br />St;itcrilem are t::' "haw cmnparal",ilite in ;iCL"rruAng and War, h;ll rc, ru,rting and n, "pnne
<br />the 4or;,io no) of Wniaake literature as a:.C}waini°d in GASB Staivit'icia '. C.:. S' _. 44 trid
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