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The report includes a letter of transmittal, a list of city officials, and an overview of fund and organizational structures, followed by the Independent Auditor’s Report and Management’s Discussion and Analysis. 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Baker  \nGregory Patterson  \nDennis S. Hennen Clarence Black Jessica Vilani  \nCity Manager  \nCrystal VanVleck  \nFinance Director/Treasurer  \nCarl Johnson  \nCity of Berkley, Michigan  \nAnnual Comprehensive Financial Report  \nYear Ended June 30, 2025  \nContents  \nIntroductory Section  \nList of City Officials .................................................................................................................... i  \nLetter of Transmittal..................................................................................................................... ii  \n[Fund Organization Chart .............................................................................................................. vi](Fund Organization Chart .............................................................................................................. vi)  \n[Organizational Chart .........................................................................................................](Organizational Chart .........................................................................................................)........... vii  \nFinancial Section  \nIndependent Auditor’s Report ...................................................................................................... 1  \nManagement’s Discussion and Analysis ...................................................................................... 4  \nBasic Financial Statements  \nGovernment Wide Financial Statements  \nStatement of Net Position............................................................................................................. 12  \nStatement of Activities ................................................................................................................. 13  \nFund Financial Statements  \nGovernmental Funds  \nBalance Sheet ............................................................................................................................... 14  \nReconciliation of the Balance Sheet to the Statement of Net Position ........................................ 15  \nStatement of Revenues, Expenditures, and Changes in Fund Balances....................................... 16  \nReconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities ................................................................................................... 17  \nProprietary Funds  \nStatement of Net Position............................................................................................................. 18  \nStatement of Revenues, Expenses, and Changes in Net Position ................................................ 19  \nStatement of Cash Flows .............................................................................................................. 20  \nFiduciary Funds  \nStatement of Fiduciary Net Position ............................................................................................ 21  \nStatement of Changes in Fiduciary Net Position ......................................................................... 22  \nNotes to Financial Statements ...................................................................................................... 23  \nRequired Supplementary Information  \nSchedule of Pension Investment Returns – Public Safety Pension Plan...................................... 61  \nSchedule of Changes in Net Pension Liability and Related Ratios – Public Safety Pension Plan ...................................................................................................................","cbCaifn0nKuIidQQ","https://ap.wps.com/l/cbCaifn0nKuIidQQ","pdf",1421935,122,"English","# Introductory Section\n## List of City Officials\n## Letter of Transmittal\n# Financial Section\n## Independent Auditor’s Report\n## Management’s Discussion and Analysis\n## Basic Financial Statements\n## Government Wide Financial Statements\n## Fund Financial Statements\n## Notes to Financial Statements\n# Required Supplementary Information\n## Pension Investment Returns and Related Schedules\n## Budgetary Comparison Schedule – General Fund\n## Notes to Required Supplementary Information\n# Other Supplementary Information\n## Nonmajor Governmental Funds\n## Fiduciary Funds – Pension and Other Postemployment Benefits Funds","[{\"question\":\"What period does the City of Berkley Annual Comprehensive Financial Report cover?\",\"answer\":\"The report covers the fiscal year ended June 30, 2025, with results presented throughout the financial and supplementary sections.\"},{\"question\":\"What audit and management content is included?\",\"answer\":\"The report includes an Independent Auditor’s Report and Management’s Discussion and Analysis to frame the financial results.\"},{\"question\":\"Which financial statement areas are presented in the report?\",\"answer\":\"It presents government-wide statements and fund financial statements, including governmental funds, proprietary funds, and fiduciary funds, followed by detailed notes and supplementary schedules.\"}]","City of Berkley Annual Comprehensive Financial Report - Year Ended June 30, 2025 - Independent Auditors Report and Financial Statements | PDF",1791842493,43]