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■� z <br />Notes to Basic Financial Statements (pg 43 to 89) <br />■ Should be read in conjunction with the basic financial statements. <br />■ Redevelopment dissolution — subsequent event — Note 18C (page 87 - 88) <br />Of the 3 possible consequence, we now (January 2012) know that #2 is now in <br />effect — ABx1 26 is valid; ABx1 27 not valid. <br />■ OPEB (Other post employment benefits) — retiree healthcare benefits — pg <br />84 <br />❑ Increase of $467K <br />❑ Ending OPEB liabilities $1.41VI <br />■ Cash and investments — note 2 — page 49 <br />■ Long -term debt — note 7 — page 62 <br />■ Implementation of new GASB 54 — table on page 77 <br />Maze & Associates, CPAs 11 <br />