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File #: ID 25-106    Version: 1 Name:
Type: Action Item Status: Agenda Ready
File created: 1/13/2025 In control: City Council
On agenda: 1/30/2025 Final action: 1/30/2025
Title: Submission for informational purposes of the Annual Comprehensive Financial Reports ("ACFR") regarding the financial activities of the City of Fresno Retirement Systems for the Fiscal Year Ending June 30, 2024
Sponsors: Retirement Department
Attachments: 1. Fiscal Year Total Fund Annual Returns, 2. History of Employees System Active Members and Retirees, 3. History of Fire and Police System Active Members and Retirees, 4. ACFR Highlights 06302024 Final, 5. Employees Retirement System_ACFR FY2024, 6. Fire & Police Retirement System_ACFR FY2024
REPORT TO THE CITY COUNCIL


FROM: CITY OF FRESNO RETIREMENT BOARDS

BY: ROBERT T. THELLER, Retirement Administrator
City of Fresno Retirement Office

SUBJECT
Title
Submission for informational purposes of the Annual Comprehensive Financial Reports ("ACFR") regarding the financial activities of the City of Fresno Retirement Systems for the Fiscal Year Ending June 30, 2024

Body
RECOMMENDATION

The Retirement Boards have reviewed and approved the attached Annual Comprehensive Financial Reports for the fiscal year ended June 30, 2024, and recommend that the City Council receive and accept the reports for informational purposes.

EXECUTIVE SUMMARY

The Retirement Boards are pleased to submit the Annual Comprehensive Financial Reports ("ACFR") for the fiscal year ended June 30, 2024, to the City Council for informational purposes to keep the City Council informed and provide knowledge of the Retirement Systems' activities during the past fiscal year.

BACKGROUND

ACFR Information
The Retirement Boards, at their meeting on December 11, 2024, approved the attached Annual Comprehensive Financial Reports ("ACFR") for the fiscal year ended June 30, 2024. At that meeting, the Boards directed the Retirement Administrator to submit each ACFR to the City Council, Mayor, and City Manager and to keep the City informed on the activities of the Retirement Systems.

The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Fresno Retirement Systems for each of their Annual Comprehensive Financial Reports for the fiscal year ended June 30, 2023. To receive a Certificate of Achievement award, a government must publish an easily readable and efficiently organized annual comprehensive financial report. These reports must satisfy both generally accepted accounting principles and applicable legal requirements.

The two City of Fresno Retirement Boards, which oversee t...

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