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The document presents the independent auditors' report and the City’s required financial statements, including government-wide, governmental fund, proprietary fund, fiduciary fund, and component unit statements. 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\n## Independent Auditors'Report\n\nManagement's Discussion and Analysis  \nFinancial Statements:  \nGovernment-Wide Financial Statements:  \nStatement of Net Assets  \nStatement of Activities  \nFund Financial Statements:  \nBalance Sheet-Governmental Funds  \nReconciliation of the Balance Sheet to the Statement of NetAssets  \nStatement of Revenues,Expenditures,and Changes in FundBalances(Deficits)-Governmental Funds  \nReconciliation of the Statement of Revenues,Expenditures,and Changes in Fund Balances of Governmental Funds tothe Statement of Activities  \nStatement of Net Assets(Deficits)-Proprietary Funds  \nStatement of Revenues,Expenses,and Changes in NetAssets(Deficits)-Proprietary Funds  \nStatement of Cash Flows-Proprietary Funds  \nStatement of Fiduciary Net Assets-Fiduciary Funds  \nStatement of Changes in Fiduciary Net Assets -PensionTrust Funds  \nStatement of Net Assets-Component Units  \ni  \n1  \n3  \n5  \n6  \n7  \n8  \n9  \n10  \n11  \n12  \n13  \n14  \nCITY OFYORK,PENNSYLVANIA  \nYEAR ENDED DECEMBER 31,2011  \nIABLECOontnodTENTS  \nStatement of Activities-Component Units  \n15  \nNotes to Basic Financial Statements16  \n## Required Supplementary Information:\n\nStatement of Revenues and Expenditures-Budget and Actual-General Fund78  \nNotes to Required Supplementary Information79  \nSchedule of Funding Progress and Contributions from theEmployer-Officers'and Employees'Pension Plan  \n80  \nSchedule of Funding Progress and Contributions from theEmployer-Police Pension Plan  \n81  \nSchedule of Funding Progress and Contributions from theEmployer-Paid Firefighters Pension Plan  \n82  \nSchedule of Funding Progress and Contributions from theEmployer-Other Post-Employment Benefits(OPEB)83  \n## Supplementary Information:\n\n84  \nCombining Balance Sheet-Other Governmental Funds  \nCombining Statement of Revenues,Expenditures,and Changesin Fund Balances(Deficits)-Other Governmental Funds  \n86  \nStatement of Revenues and Expenditures-Budget and Actual-  \nDebt Service Fund-Major Governmental Fund  \n88  \nStatement of Revenues and Expenditures-Budget and Actual-  \nCapital Projects Fund-Major Governmental Fund  \n89  \nStatement of Revenues and Expenditures-Budget and Actual-  \nRecreation Fund-Other Governmental Fund  \n90  \nCITY OFYORK,PENNSYLVANIA  \nYEAR ENDED DECEMBER 31,2011  \nStatement of Revenues and Expenditures-Budget and Actual-Community Development Block Grant Fund-OtherGovernmental Fund  \nStatement of Revenues and Expenditures-Budget and Actual-  \nState Liquid Fuels Tax Fund-Other Governmental Fund  \nStatement of Revenues and Expenditures-Budget and Actual-  \nState Health Grant Fund-Other Governmental Fund  \nCombining Statement of Fiduciary Net Assets -Pension TrustFunds  \nCombining Statement of Fiduciary Net Assets-Agency Funds  \nCombining Statement of Changes in Fiduciary Net Assets -Pension Trust Funds  \n91  \n92  \n93  \n94  \n95  \n# Independent Auditors'Report\n\nTo the Members of City CouncilCity of York,Pennsylvania  \nWe have audited the accompanying financial statements of the governmental activities,the business-typeactivities,the aggregate discretely presented component units,each major fund and the aggregate remainingfund information of the City of York,Pennsylvania as of December 31,2011,and for the year then ended,which collectively comprise the City of York,Pennsylvania's basic financial statements as listed in the table ofcontents.These financial statements are the responsibility of the City of York,Pennsylvania's management.Our responsibility is to express opinions on these financial statements based on our audit.  \nWe conducted our audit in accordance with auditing standards generally accepted in the United States ofAmerica.Those standards require that we plan and perform the audit to obtain reasonable assurance aboutwhether the financial statements are free of material misstatement.An audit includes","cbCaieoML3ToaySn","https://ap.wps.com/l/cbCaieoML3ToaySn","pdf",3847024,124,"English","# Independent Auditors' Report\n# Management's Discussion and Analysis\n# Financial Statements\n## Government-Wide Financial Statements\n## Fund Financial Statements\n# Required Supplementary Information\n# Supplementary Information","[{\"question\":\"What financial statements are included in the City of York’s annual report for 2011?\",\"answer\":\"The report includes government-wide statements, governmental fund balance sheet and budgetary comparisons, proprietary fund statements including cash flows, fiduciary fund statements, and component unit statements.\"},{\"question\":\"What is the purpose of the independent auditors’ report in this document?\",\"answer\":\"It provides audit opinions on whether the financial statements fairly present the City’s financial position and changes in financial position in conformity with U.S. GAAP.\"},{\"question\":\"What supplementary pension and benefits information is provided beyond the basic financial statements?\",\"answer\":\"The document includes required supplementary schedules such as funding progress and contributions for officers’ and employees’ pension, police pension, paid firefighters’ pension, and other post-employment benefits (OPEB).\"}]","City of York, Pennsylvania Annual Financial Report - Year Ended December 31, 2011 | PDF",312]