Reports

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Annual Financial Reports

The Annual Comprehensive Financial Report is the official audited financial statements for city funds. It is prepared in accordance with the financial reporting requirements prescribed by the Governmental Accounting Standards Board and Government Finance Officers Association guidelines for presentation and content.

Quarterly Financial Reports

The Quarterly Financial Report is an analysis of the unaudited financial status of the city's major funds. The reports provide an analysis of each fund's revenues, expenditures, and fund balance during the fiscal year.

Fiscal Year	First Quarter	Second Quarter	Third Quarter	Fourth Quarter
FY 2023-24	FY 2023-24 Q1 Report FY2023-24 Q1 Presentation	FY 2023-24 Q2 Report FY 2023-24 Q2 Presentation	FY 2023-24 Q3 Report FY 2023-24 Q3 Presentation
FY 2022-23	Not Applicable	FY 2022-23 Q2 Report FY 2022-23 Q2 Presentation	FY 2022-23 Q3 Report FY 2022-23 Q3 Presentation	Not Applicable
FY 2021-22	Not Applicable	FY 2021-22 Q2 Report FY 2021-22 Q2 Presentation	FY 2021-22 Q3 Report FY 2021-22 Q3 Presentation	Not Applicable
FY 2020-21	Not Applicable	FY 2020-21 Q2 Report FY 2020-21 Q2 Presentation	FY 2020-21 Q3 Report FY 2020-21 Q3 Presentation	Not Applicable
FY 2019-20	Not Applicable	FY 2019-20 Q2 Report FY 2019-20 Q2 Presentation	FY 2019-20 Q3 Report FY 2019-20 Q3 Presentation	FY 2019-20 Q4 Report FY 2019-20 Q4 Presentation
FY 2018-19	Not Applicable	FY 2018-19 Q2 Report FY 2018-19 Q2 Presentation	FY 2018-19 Q3 Report FY 2018-19 Q3 Presentation	FY 2018-19 Q4 Report FY 2018-19 Q4Presentation

Actuarial Reports

These reports present the results of the end of each fiscal year actuarial valuation of the Pension Plan for employees.

PERS Miscellaneous Actuarial Reports

These reports present the results of the end of each fiscal year actuarial valuation of the Pension Plan for Miscellaneous Employees of the city. The actuarial valuation was prepared by the California Public Employees' Retirement System using data as of the close of each fiscal year. The purpose of the report is to set forth the assets and accrued liabilities of this plan and determine the required employer contribution rate for each upcoming fiscal year.

PERS Safety Actuarial Reports

These reports present the results of the end of each fiscal year actuarial valuation of the Pension Plan for Safety Employees of the City of Folsom. The actuarial valuation was prepared by the California Public Employees' Retirement System using data as of the close of each fiscal year. The purpose of the report is to set forth the assets and accrued liabilities of this plan and determine the required employer contribution rate for each upcoming fiscal year.

Actuarial Retiree Health Liability Reports

The Actuarial Retiree Health Liability Report provides information to enable the City of Folsom to manage the costs and liabilities associated with its retiree health benefits and to provide information to enable the city to communicate the financial implications of retiree health benefits to internal financial staff, the city council, employee groups, and other affected parties to provide information needed to comply with Governmental Accounting Standards Board Accounting Standards 75 related to "other postemployment benefits."