Data relating to community or districts operating position including bond ratings (Moody's and S&P's), certified free cash, municipal debt analysis, and a financial flexibility analysis based on data submitted by cities and towns. Data in these reports are based on Moody's and Standard & Poor's rating agencies, and cities and towns submission of their balance sheet and Schedule A (annual financial report).
offered by
Debt and Other Financial Indicators
Real-time and Gateway public reports relating to a community's operating position.
Table of Contents
Bond ratings issued by Moody's and Standard & Poor's
Municipal Certified Free Cash
Remaining, unrestricted funds from operations of the prior FY including unexpended free cash from the prior year, actual receipts in excess of revenue estimates shown on the tax recap. sheet, and unspent amounts in budget line-items. Unpaid property taxes and certain deficits reduce the amount that can be certified.
An equity account reflecting the accumulated earnings of an enterprise fund, which may be used for capital improvements, reimburse the general fund for prior year subsidies, reduce user fee, or provide for enterprise fund deficits.
The free cash calculation form provides details of the factors used in determining the free cash certified amount based on the community’s balance sheet as of June 30.
Fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for any lawful purpose.
Regional School Excess and Deficiency Funds, 2009 to present
This is the amount by which cash, accounts receivable, and other assets exceed a regional school district's liabilities and reserves.
The free cash calculation form provides details of the factors used in determining the excess & deficiency certified amount based on the school district's balance sheet as of June 30.
Other Taxing Districts Certified Free Cash, FY2003 to present
Remaining, unrestricted funds from operations of the prior FY including unexpended free cash from the prior year, actual receipts in excess of revenue estimates shown on the tax recap. sheet, and unspent amounts in budget line-items. Unpaid property taxes and certain deficits reduce the amount that can be certified.
The free cash calculation form provides details of the factors used in determining the free cash certified amount based on the districts balance sheet as of June 30.