主计长bet356英国在线提交2023财政年度年度综合财务报告
Today, 联邦审计长威廉·麦克纳马拉宣布提交联邦年度综合财务报告(ACFR) 2023, the period that ended June 30, 2023. Among the major highlights published in the ACFR:
- 政府基金总资产负债表反映的基金总结余为19美元.截至2023年6月30日,净增长了1亿美元.085 billion from the beginning of the fiscal year. This reflects $93.8890亿美元的收入和其他融资来源,而92亿美元.803 billion in expenditures and other financing uses.
- “全政府”或“初级政府”总净头寸(包括失业保险的商业类型活动), paid family and medical leave, and higher education) stood at a deficit of $63.645 billion as of June 30, 2023; this is a decrease in the amount of deficit of $3.875 billion. 造成这一赤字的主要原因包括联邦为马萨诸塞州交通部(MassDOT)拥有的道路/桥梁资产发行的债务。, 国家当局和市政当局的基本补助金和支出, 应付马萨诸塞州学校建设管理局债务/补助金, and unfunded pension and retiree health benefits.
- 联邦政府活动的流动资产减少了3美元.438 billion during Fiscal Year 2023, 主要是由于联邦支付$2,手头现金减少.由于第62F章对2022财年税收收入的法定限制,美国政府将退还8790亿美元.
- 联邦政府活动养恤金负债净额(扣除延期付款)减少了3.98亿美元,事务厅负债净额减少了1美元.061 billion,
- 基层政府财政总收入减少7.02亿美元,同比减少6.9%.8%, to $91.029 billion. 这一减少主要是由于联邦失业保险大流行病救济收入的下降, 部分被投资收益的增加所抵消.
- Primary government spending totaled $87.153 billion, a 4.6% increase from the previous fiscal year. 导致支出增加的因素包括2美元.650 billion or 12.医疗补助费用增加了0%,也就是8.5亿美元.增加了2%的早期和中等教育支出,增加了3美元.478 billion or 11.2% increase in public safety and security spending.
The full report can be found online at http://zehlpc.akdesignworks.net/annual-comprehensive-financial-reports/.
ACFR包括由英联邦独立审计员编写的审计员报告, CLA (CliftonLarsonAllen, LLP).
Said Comptroller William McNamara, “年度综合财务报告显示,马萨诸塞州联邦在2023财年结束时财务状况良好. 该报告还表明,本财政年度所有必需的交易和转移都已忠实执行并准确报告. I thank Assistant Comptroller & Chief Financial Reporting Officer Pauline Lieu, 副首席财务报告官Tamia Buckingham, Senior Advisor Howard Merkowitz, 以及全州财务报告小组的工作人员. Their peerless commitment to factual, accurate, 对国家财政状况的详细报告证明了他们的专业精神和技能. 我还要赞扬bet356官网首页在马萨诸塞州联邦各部门的财政和行政bet356英国在线的合作伙伴, 谁整年与bet356官网首页的bet356英国在线合作,安全准确地开展英联邦的业务.”
About the Annual Comprehensive Financial Report
ACFR是按照美国公认会计原则编制的, 由政府会计准则委员会为政府制定.
ACFR的目标是提供马萨诸塞联邦政府作为一个整体的清晰的财政情况, unified entry, 以一种易于与其他州进行比较的格式. ACFR包括来自150多个部门的活动, including the various agencies, boards, and commissions, the 25 institutions of higher education, the judicial and legislative branches of government, constitutional offices, as well as 41 separate, independent public authorities.
这份报告在两个会计基础上介绍了英联邦的财务信息, each serving a different purpose:
- The fund perspective statements 现行政府运作采用改良权责发生制会计, or “fund perspective”, 这表明英联邦是如何通过“现有资源”来履行其短期义务的。.
- The government-wide perspective 将所有政府和企业类型的活动合并在一份财务净额表和一份财务活动表中, 在权责发生制会计基础上展示所有职能, 包括长期资产,如资本资产和长期负债,如债务和退休人员养老金和健康保险福利.
About the Office of the Comptroller
马萨诸塞州联邦审计长bet356英国在线(CTR)是一个独立的非政治性机构,负责监督联邦的金融体系, preparing the annual financial reporting, and managing the external single audit process. In addition, CTR oversees the Commonwealth’s general ledger, payroll and vendor management, trains state employees on risk mitigation, and operates the Commonwealth’s financial system.
As stewards of the public trust, bet356官网首页渴望通过保持bet356官网首页的核心原则:清晰来激发信心, integrity, and accountability.
审计署的权力和义务一般由M.G.L. c. 7A.
联邦审计长是威廉·麦克纳马拉(William McNamara),他曾担任20届联邦审计长th Comptroller since February 2020.