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审计长bet356英国在线 files Fiscal Year 2021 Annual Comprehensive Financial Report

An image of the cover art of the Annual Comprehensive Financial Report - Fiscal Year Ending June 30, 2021

今天, 联邦审计长 威廉·麦克纳马拉 announced the filing of the Commonwealth’s Annual Comprehensive Financial Report (ACFR) for Fiscal Year 2021, 截至6月30日的这段时间, 2021.

在ACFR上发表的研究结果包括:

查看acfr

的ACFR includes an auditors’ report prepared by the Commonwealth’s independent auditors, 班(CliftonLarsonAllen).

目前ACFR的备案是, 在某种程度上, affected by the extraordinary circumstances surrounding state finance during Fiscal Year 2021, including unprecedented unemployment insurance compensation expenditures, 以及历史性的联邦资金流入.  The 审计长bet356英国在线 and has worked with CLA and with departments experiencing challenges with this financial accounting to ensure a complete and accurate report.

主计长威廉·麦克纳马拉说, “The ability to produce the Annual Comprehensive Financial Report is a year-round effort involving the 审计长bet356英国在线 and financial and administrative professionals across the Commonwealth of 质量achusetts.  I would like to express my gratitude to the Statewide Chief Financial Reporting Officer Pauline Lieu and her staff on the Statewide Financial Reporting Team, as well as the 审计长bet356英国在线’s Statewide General Accounting Team for their diligent work and professionalism.  另外, I would like to thank everyone at the 审计长bet356英国在线 for their contributions to this effort, our partners at Commonwealth departments and agencies, 以及CLA富有洞察力的团队.  The aggregate effort and expertise of everyone involved has produced a report that I believe accurately and completely portrays the state of the Commonwealth’s finances.”

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的ACFR, previously referred to as the Comprehensive Annual Financial Report, is prepared in accordance with Generally Accepted Accounting Principles in the United States of America, as defined for 政府ernments by the Government Accounting Standards Board.

The objective of the ACFR is to provide a clear financial picture of the 政府ernment of the Commonwealth of 质量achusetts as a single, 统一的入口, in a format that makes the report easily compared to other states. 的ACFR incorporates activity from over 150 departments, 包括各个机构, 董事会, 和佣金, 25所高等教育机构, 政府的司法和立法部门, 宪法的bet356英国在线, 以及41个独立的, 独立的公共机构.

This report presents the Commonwealth’s financial information on two bases of accounting, 每一种都有不同的用途:

  1. The fund perspective statements present 政府ernmental operations on a modified accrual basis of accounting, 或者“基金视角”, which shows how the Commonwealth is able to meet its short-term obligations through “currently available resources”.
  2. The 政府ernment-wide perspective combines all 政府ernment and business-type activities in a statement of net position and a statement of activities, presenting all functions on a full accrual basis of accounting, including long-term assets such as capital assets and long-term liabilities such as debt and retiree pensions and health insurance benefits.
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The 联邦审计署 of 质量achusetts is an independent and apolitical overseer of 政府ernmental and other funding sources, totaling more than $94 billion in revenue and $95 billion in spending in Fiscal Year 2021.  除了, the 审计长bet356英国在线 oversees the Commonwealth’s expenditure, 工资管理, 以及主要的审计职能.

作为公众信任的管理者, we aspire to inspire confidence by maintaining our core principles: clarity, 完整性, 和问责制.

The powers and obligations of the 审计长bet356英国在线 are generally dictated by M.G.L. c. 7A.

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