Kirk Caldwell, Mayor of Honolulu, filed his annual financial disclosure form for calendar year 2015. He reported earning over $100,000 as Mayor. His spouse earned over $100,000 as Vice Chairman of Bank of Hawaii and between $50,000-$99,999 from rental property income. She also had interests in Bank of Hawaii, Park Center Building, and other properties. Caldwell reported being a director of Territorial Bancorp and having a mortgage with Territorial Savings Bank.
A comprehensive guide of practical planning solutions for business owners and individuals looking to leave California and maintain good financial standing.
This presentation and these materials are designed to provide information in regard to the subject matter
covered. This presentation and these materials are provided solely as a teaching tool, with the
understanding that Stephen Moskowitz, Moskowitz LLP, and the instructor are not engaged in rendering
legal, accounting, or other professional service and that they are not offering such advice in this
presentation and these accompanying materials.
A comprehensive guide of practical planning solutions for business owners and individuals looking to leave California and maintain good financial standing.
This presentation and these materials are designed to provide information in regard to the subject matter
covered. This presentation and these materials are provided solely as a teaching tool, with the
understanding that Stephen Moskowitz, Moskowitz LLP, and the instructor are not engaged in rendering
legal, accounting, or other professional service and that they are not offering such advice in this
presentation and these accompanying materials.
Young Professionals & Entrepreneurs Blog - InfographicsDillon Wright
Collection of 2015-2016 infographics for the Young Professionals & Entrepreneurs Blog published by Dillon Wright at www.wrightaccountingcpa.com and www.wrightaccountingblog.com
This personal tax and financial planning guide is intended to provide you with useful tax facts and planning
information that may help you with your 2016 tax planning. We encourage you to seek qualified tax
planning advice prior to implementing any tax planning strategies, to ensure you are following the options
appropriate to your unique circumstances.
www.charlottesville.orgCity of Charlottesville, Virginia.docxericbrooks84875
www.charlottesville.org
City of Charlottesville, Virginia
Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 2010
CITY OF CHARLOTTESVILLE, VIRGINIA
Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 2010
Prepared by
Department of Finance
DEPARTMENT OF FINANCE
Monica L. Brumfield
John A. Chisholm
Barbara Eyrse
Elnora L. Grooms
Kathy W. Hall
Khristina S. Hammill
Linda D. Harding
Gail E. Hassmer
Michael Heny
Teresa A. Kirkdoffer
Sharon O’Hare
Michaela Roberts
Beatrice M. Segal
Peggy J. Sprouse
Bernard Wray
CITY OF CHARLOTTESVILLE, VIRGINIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2010
TABLE OF CONTENTS
Exhibit or
Schedule Page
INTRODUCTORY SECTION
Letter of Transmittal 1
GFOA Certificate of Achievement for Excellence in Financial Reporting 10
City Organizational Chart 11
List of Elected and Appointed Officials 12
FINANCIAL SECTION
Independent Auditors' Report 13
Management's Discussion and Analysis 15
Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Assets A 30
Statement of Activities B 31
Fund Financial Statements:
Balance Sheet - Governmental Funds C 32
Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds D 34
Statement of Net Assets - Proprietary Funds E-1 36
Reconciliation of the Proprietary Funds Statement of Net Assets to the Statement
of Net Assets for Business-Type Activities E-2 37
Statement of Revenues, Expenses and Changes in Fund Net Assets - Proprietary
Funds E-3 38
Reconciliation of the Proprietary Funds Statement of Revenues, Expenses and
Changes in Fund Net Assets to the Statement of Activities E-4 39
Statement of Cash Flows - Proprietary Funds E-5 40
Statement of Fiduciary Net Assets - Fiduciary Funds F-1 41
Statement of Changes in Fiduciary Net Assets - Fiduciary Funds F-2 42
Notes to the Financial Statements 43
Required Supplementary Information:
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
Budget Basis - General Fund G 76
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
Budget Basis - Social Services Fund H 81
Schedule of Funding Progress and Employer Retirement
Contributions - Employee Retirement and Post-Employment Benefit Plans I 82
Note to Required Supplementary Information .
AnnuAl RepoRt 2010ChicosFAS.com
To Our Shareholders:
Our 2010 results built on the financial success we reestablished in the prior year:
Net sales increased 11.2 percent to $1.905 billion compared to $1.713 billion for the prior
year;
Comparable sales, including stores and direct-to-consumer, increased 8.3 percent on top of
the 7.6 percent increase for 2009; and
Net income equaled $115.4 million, or $0.64 per diluted share, a 64 percent increase on the
2009 net income of $69.6 million, or $0.39 per diluted share.
Excluding one-time impairment charges in both years, 2010 net income was $116.6 million, or $0.65
per diluted share, compared to net income of $79.2 million, or $0.44 per diluted share for 2009.
We had another positive year in generating cash from operations. In order to return a portion of
our excess cash to shareholders, we initiated the company’s first quarterly cash dividend in March
2010, and raised the annual dividend rate 25 percent to $0.20 per share in February 2011. We also
began a $200 million share repurchase program in August 2010. Nevertheless, we ended fiscal year
2010 with a balance sheet showing $548.7 million in cash and marketable securities, no debt, and
inventories at a level consistent with the pace of our sales growth.
New store growth was a key contributor to our success in 2010. We opened a total of 79 new
stores, including 19 outlets and 2 frontline boutiques under the Chico’s brand, 13 frontline boutiques
and 4 outlets for White House | Black Market and 37 frontline and 4 outlets for Soma Intimates.
This year, we are targeting 100 - 110 net new boutique and outlet openings across our three brands.
The new store openings should include 12 to 15 new Chico’s boutiques, a portion of the estimated
75 potential locations in secondary markets across the U.S. identified for future Chico’s frontline
stores.
Our direct-to-consumer or DTC sales continue to post substantial gains. In 2010, DTC sales
increased 40 percent on top of the 39 percent increase in the prior year. DTC sales have benefitted
from the alignment of our web sites with each brand’s marketing to better drive customer interest
in our fashion apparel and accessories.
In 2010, our company, in conjunction with the highly regarded Great
Place to Work® Institute, began transforming into one in which our
associates place confidence in those they work for, have pride in the
work they do and enjoy the people with whom they work. In addition
to interacting with our National Store Support and Distribution
Centers’ associates on this endeavor, we are again conducting, as we
did last spring, our company-wide Most Amazing Store Tour. The Tour
enables our store management and sales associates to meet with
senior corporate management and exchange ideas on how to make
Chico’s FAS, Inc. a great place to work, learn and grow.
In closing, I would like to recognize Jeff Jones, who retired as chief operating officer in Ma.
AnnuAl RepoRt 2010ChicosFAS.com
To Our Shareholders:
Our 2010 results built on the financial success we reestablished in the prior year:
Net sales increased 11.2 percent to $1.905 billion compared to $1.713 billion for the prior
year;
Comparable sales, including stores and direct-to-consumer, increased 8.3 percent on top of
the 7.6 percent increase for 2009; and
Net income equaled $115.4 million, or $0.64 per diluted share, a 64 percent increase on the
2009 net income of $69.6 million, or $0.39 per diluted share.
Excluding one-time impairment charges in both years, 2010 net income was $116.6 million, or $0.65
per diluted share, compared to net income of $79.2 million, or $0.44 per diluted share for 2009.
We had another positive year in generating cash from operations. In order to return a portion of
our excess cash to shareholders, we initiated the company’s first quarterly cash dividend in March
2010, and raised the annual dividend rate 25 percent to $0.20 per share in February 2011. We also
began a $200 million share repurchase program in August 2010. Nevertheless, we ended fiscal year
2010 with a balance sheet showing $548.7 million in cash and marketable securities, no debt, and
inventories at a level consistent with the pace of our sales growth.
New store growth was a key contributor to our success in 2010. We opened a total of 79 new
stores, including 19 outlets and 2 frontline boutiques under the Chico’s brand, 13 frontline boutiques
and 4 outlets for White House | Black Market and 37 frontline and 4 outlets for Soma Intimates.
This year, we are targeting 100 - 110 net new boutique and outlet openings across our three brands.
The new store openings should include 12 to 15 new Chico’s boutiques, a portion of the estimated
75 potential locations in secondary markets across the U.S. identified for future Chico’s frontline
stores.
Our direct-to-consumer or DTC sales continue to post substantial gains. In 2010, DTC sales
increased 40 percent on top of the 39 percent increase in the prior year. DTC sales have benefitted
from the alignment of our web sites with each brand’s marketing to better drive customer interest
in our fashion apparel and accessories.
In 2010, our company, in conjunction with the highly regarded Great
Place to Work® Institute, began transforming into one in which our
associates place confidence in those they work for, have pride in the
work they do and enjoy the people with whom they work. In addition
to interacting with our National Store Support and Distribution
Centers’ associates on this endeavor, we are again conducting, as we
did last spring, our company-wide Most Amazing Store Tour. The Tour
enables our store management and sales associates to meet with
senior corporate management and exchange ideas on how to make
Chico’s FAS, Inc. a great place to work, learn and grow.
In closing, I would like to recognize Jeff Jones, who retired as chief operating officer in Ma.
This Statement and any applicable supporting schedules may be completed jointly by both married and unmarried Co-Borrowers if their assets and liabilities
are sufficiently joined so that the Statement can be meaningfully and fairly presented on a combined basis; otherwise, separate Statements and Schedules
are required. If the Co-Borrower section was completed about a non-applicant spouce or other person, this Statement and supporting schedules must be
completed by that spouce or other person also.
Here are the past H1B lottery results and your current chances of selection.
If you think that your organization or your potential employee qualifies for H1B cap exemption, our experienced lawyers make sure that you qualify.
Contact VisaPro at http://www.visapro.com/Contact-VisaPro/default.asp if you have any questions regarding the 2019 H1B Cap, or need help in filing the H1B petitions.
Young Professionals & Entrepreneurs Blog - InfographicsDillon Wright
Collection of 2015-2016 infographics for the Young Professionals & Entrepreneurs Blog published by Dillon Wright at www.wrightaccountingcpa.com and www.wrightaccountingblog.com
This personal tax and financial planning guide is intended to provide you with useful tax facts and planning
information that may help you with your 2016 tax planning. We encourage you to seek qualified tax
planning advice prior to implementing any tax planning strategies, to ensure you are following the options
appropriate to your unique circumstances.
www.charlottesville.orgCity of Charlottesville, Virginia.docxericbrooks84875
www.charlottesville.org
City of Charlottesville, Virginia
Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 2010
CITY OF CHARLOTTESVILLE, VIRGINIA
Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 2010
Prepared by
Department of Finance
DEPARTMENT OF FINANCE
Monica L. Brumfield
John A. Chisholm
Barbara Eyrse
Elnora L. Grooms
Kathy W. Hall
Khristina S. Hammill
Linda D. Harding
Gail E. Hassmer
Michael Heny
Teresa A. Kirkdoffer
Sharon O’Hare
Michaela Roberts
Beatrice M. Segal
Peggy J. Sprouse
Bernard Wray
CITY OF CHARLOTTESVILLE, VIRGINIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2010
TABLE OF CONTENTS
Exhibit or
Schedule Page
INTRODUCTORY SECTION
Letter of Transmittal 1
GFOA Certificate of Achievement for Excellence in Financial Reporting 10
City Organizational Chart 11
List of Elected and Appointed Officials 12
FINANCIAL SECTION
Independent Auditors' Report 13
Management's Discussion and Analysis 15
Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Assets A 30
Statement of Activities B 31
Fund Financial Statements:
Balance Sheet - Governmental Funds C 32
Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds D 34
Statement of Net Assets - Proprietary Funds E-1 36
Reconciliation of the Proprietary Funds Statement of Net Assets to the Statement
of Net Assets for Business-Type Activities E-2 37
Statement of Revenues, Expenses and Changes in Fund Net Assets - Proprietary
Funds E-3 38
Reconciliation of the Proprietary Funds Statement of Revenues, Expenses and
Changes in Fund Net Assets to the Statement of Activities E-4 39
Statement of Cash Flows - Proprietary Funds E-5 40
Statement of Fiduciary Net Assets - Fiduciary Funds F-1 41
Statement of Changes in Fiduciary Net Assets - Fiduciary Funds F-2 42
Notes to the Financial Statements 43
Required Supplementary Information:
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
Budget Basis - General Fund G 76
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
Budget Basis - Social Services Fund H 81
Schedule of Funding Progress and Employer Retirement
Contributions - Employee Retirement and Post-Employment Benefit Plans I 82
Note to Required Supplementary Information .
AnnuAl RepoRt 2010ChicosFAS.com
To Our Shareholders:
Our 2010 results built on the financial success we reestablished in the prior year:
Net sales increased 11.2 percent to $1.905 billion compared to $1.713 billion for the prior
year;
Comparable sales, including stores and direct-to-consumer, increased 8.3 percent on top of
the 7.6 percent increase for 2009; and
Net income equaled $115.4 million, or $0.64 per diluted share, a 64 percent increase on the
2009 net income of $69.6 million, or $0.39 per diluted share.
Excluding one-time impairment charges in both years, 2010 net income was $116.6 million, or $0.65
per diluted share, compared to net income of $79.2 million, or $0.44 per diluted share for 2009.
We had another positive year in generating cash from operations. In order to return a portion of
our excess cash to shareholders, we initiated the company’s first quarterly cash dividend in March
2010, and raised the annual dividend rate 25 percent to $0.20 per share in February 2011. We also
began a $200 million share repurchase program in August 2010. Nevertheless, we ended fiscal year
2010 with a balance sheet showing $548.7 million in cash and marketable securities, no debt, and
inventories at a level consistent with the pace of our sales growth.
New store growth was a key contributor to our success in 2010. We opened a total of 79 new
stores, including 19 outlets and 2 frontline boutiques under the Chico’s brand, 13 frontline boutiques
and 4 outlets for White House | Black Market and 37 frontline and 4 outlets for Soma Intimates.
This year, we are targeting 100 - 110 net new boutique and outlet openings across our three brands.
The new store openings should include 12 to 15 new Chico’s boutiques, a portion of the estimated
75 potential locations in secondary markets across the U.S. identified for future Chico’s frontline
stores.
Our direct-to-consumer or DTC sales continue to post substantial gains. In 2010, DTC sales
increased 40 percent on top of the 39 percent increase in the prior year. DTC sales have benefitted
from the alignment of our web sites with each brand’s marketing to better drive customer interest
in our fashion apparel and accessories.
In 2010, our company, in conjunction with the highly regarded Great
Place to Work® Institute, began transforming into one in which our
associates place confidence in those they work for, have pride in the
work they do and enjoy the people with whom they work. In addition
to interacting with our National Store Support and Distribution
Centers’ associates on this endeavor, we are again conducting, as we
did last spring, our company-wide Most Amazing Store Tour. The Tour
enables our store management and sales associates to meet with
senior corporate management and exchange ideas on how to make
Chico’s FAS, Inc. a great place to work, learn and grow.
In closing, I would like to recognize Jeff Jones, who retired as chief operating officer in Ma.
AnnuAl RepoRt 2010ChicosFAS.com
To Our Shareholders:
Our 2010 results built on the financial success we reestablished in the prior year:
Net sales increased 11.2 percent to $1.905 billion compared to $1.713 billion for the prior
year;
Comparable sales, including stores and direct-to-consumer, increased 8.3 percent on top of
the 7.6 percent increase for 2009; and
Net income equaled $115.4 million, or $0.64 per diluted share, a 64 percent increase on the
2009 net income of $69.6 million, or $0.39 per diluted share.
Excluding one-time impairment charges in both years, 2010 net income was $116.6 million, or $0.65
per diluted share, compared to net income of $79.2 million, or $0.44 per diluted share for 2009.
We had another positive year in generating cash from operations. In order to return a portion of
our excess cash to shareholders, we initiated the company’s first quarterly cash dividend in March
2010, and raised the annual dividend rate 25 percent to $0.20 per share in February 2011. We also
began a $200 million share repurchase program in August 2010. Nevertheless, we ended fiscal year
2010 with a balance sheet showing $548.7 million in cash and marketable securities, no debt, and
inventories at a level consistent with the pace of our sales growth.
New store growth was a key contributor to our success in 2010. We opened a total of 79 new
stores, including 19 outlets and 2 frontline boutiques under the Chico’s brand, 13 frontline boutiques
and 4 outlets for White House | Black Market and 37 frontline and 4 outlets for Soma Intimates.
This year, we are targeting 100 - 110 net new boutique and outlet openings across our three brands.
The new store openings should include 12 to 15 new Chico’s boutiques, a portion of the estimated
75 potential locations in secondary markets across the U.S. identified for future Chico’s frontline
stores.
Our direct-to-consumer or DTC sales continue to post substantial gains. In 2010, DTC sales
increased 40 percent on top of the 39 percent increase in the prior year. DTC sales have benefitted
from the alignment of our web sites with each brand’s marketing to better drive customer interest
in our fashion apparel and accessories.
In 2010, our company, in conjunction with the highly regarded Great
Place to Work® Institute, began transforming into one in which our
associates place confidence in those they work for, have pride in the
work they do and enjoy the people with whom they work. In addition
to interacting with our National Store Support and Distribution
Centers’ associates on this endeavor, we are again conducting, as we
did last spring, our company-wide Most Amazing Store Tour. The Tour
enables our store management and sales associates to meet with
senior corporate management and exchange ideas on how to make
Chico’s FAS, Inc. a great place to work, learn and grow.
In closing, I would like to recognize Jeff Jones, who retired as chief operating officer in Ma.
This Statement and any applicable supporting schedules may be completed jointly by both married and unmarried Co-Borrowers if their assets and liabilities
are sufficiently joined so that the Statement can be meaningfully and fairly presented on a combined basis; otherwise, separate Statements and Schedules
are required. If the Co-Borrower section was completed about a non-applicant spouce or other person, this Statement and supporting schedules must be
completed by that spouce or other person also.
Here are the past H1B lottery results and your current chances of selection.
If you think that your organization or your potential employee qualifies for H1B cap exemption, our experienced lawyers make sure that you qualify.
Contact VisaPro at http://www.visapro.com/Contact-VisaPro/default.asp if you have any questions regarding the 2019 H1B Cap, or need help in filing the H1B petitions.
Financial Management Quiz 1Please follow all instructions .docxAKHIL969626
Financial Management Quiz 1
Please follow all instructions very carefully. You need to return your answers to me no later than 12:00 noon on
Friday, October 14. If you respond after that time, you cannot get a grade higher than a B regardless of how many you
get correct. I will try to remember to send out a reminder in advance.
You may submit your answers in any of the following ways:
Mark up the quiz itself, scan it, and email it to me (do not use RED ink).
Fill out the answer sheet that is attached as a Word document and email it to me.
Make your own Excel or Word answer sheet and email it to me (do not use RED font).
Put your answers in the body of an email message (do not use RED font).
When you send me your email, please send it to [email protected] All
attachments must be in Word, Excel, or pdf, and must include your name.
Note that a multiple-choice question can have only ONE answer.
For each of the following, select TRUE or FALSE
1. The Internal Revenue Service is the department of the United States Government
responsible for passing tax laws.
TRUE FALSE
2. Of all the people involved in the creation and analysis of financial reports, the one least
likely to be presenting financial statements to the board of directors is the bookkeeper.
TRUE FALSE
3. Two major forms of accounting are cash basis and accrual basis. If the terms "accounts
receivable" or "accounts payable" appear on your balance sheet, you are using
the accrual basis of accounting.
TRUE FALSE
EXTRA CREDIT: Briefly explain "deferred income," giving an example from the world of the
performing arts.
For each of the following, select the best answer from a-d.
4. Which of the following statements is FALSE?
a. Your organization borrows $2,500,000 at an annual rate of 6%. If you pay no principal during
life of the loan, the annual interest cost on the loan is $150,000.
b. "Fixed assets" is another term for cash, accounts receivable, and other similar items of
property.
c. According to the textbook, a "Benefit Corporation" is not a tax-exempt nonprofit entity,
but it does include a social goal as well as a profit motive.
d. The bylaws of an organization specify which officers must be part of the organization's
governance. Another item that should be part of the bylaws is how many members of
the board of directors make up a quorum.
Page 1 of 4
5. Which of the following is TRUE?
a. On a Form 990, an organization's assets are divided into current assets and
non-current assets.
b. If a nonprofit has $1,500,000 in pledges receivable, and $500,000 of that amount is due
in the next 12 months, then $1,000,000 of the pledges will be counted in the
calculation of the organization's current ratio.
c. The most common kind of investments that nonprofits own are intended to produce
positive investment return. The earnings on investments, like a profit that comes
from having more operating revenue than expenses, are not subject to Federal income tax ...
Fo r t h e F i s c a l Ye a r e n d e d S e p te m b e r .docxlmelaine
Fo r t h e F i s c a l Ye a r e n d e d S e p te m b e r 3 0, 2 0 1 7
C i t y o f Au st i n , Texa s
Co m p re h e n s i ve A n n u a l F i n a n c i a l Re p o r t
F ro n t cove r p h o to g ra p hy p rov i d e d by S h u t te r sto c k .co m a n d p u rc h a s e d by t h e C i t y o f Au st i n
A b ove p h o to g ra p hy p rov i d e d by S h u t te r sto c k .co m a n d p u rc h a s e d by t h e C i t y o f Au st i n
Comprehensive
Annual
Financial
Report
City of Austin,
Texas
For the year ended
September 30, 2017
Prepared by:
Controller’s Office
Elaine Hart, CPA
Chief Financial Officer
Greg Canally
Deputy Chief Financial Officer
Diana Thomas, CPA
Controller
Members of the Government Finance Officers Association
of the United States and Canada
City Council
Steve Adler
Mayor
Term expires January 2019
Kathie Tovo
Mayor Pro Tem (District 9)
Term expires January 2019
Council Members District Term expiration
Ora Houston 1 January 2019
Delia Garza 2 January 2021
Sabino “Pio” Renteria 3 January 2019
Gregorio “Greg” Casar 4 January 2021
Ann Kitchen 5 January 2019
Jimmy Flannigan 6 January 2021
Leslie Pool 7 January 2021
Ellen Troxclair 8 January 2019
Alison Alter 10 January 2021
Spencer Cronk
City Manager
Exhibit Page
Letter of Transmittal -- i
City Organization Chart -- xi
Certificate of Achievement -- xii
Independent Auditors' Report -- 1
Management's Discussion and Analysis (Unaudited) -- 4
Basic Financial Statements
Government-wide Financial Statements:
Statement of Net Position A-1 18
Statement of Activities A-2 20
Fund Financial Statements:
Governmental Funds Balance Sheet B-1 22
Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position B-1.1 23
Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances B-2 24
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and
Changes in Fund Balances to the Statement of Activities B-2.1 25
Proprietary Funds Statement of Net Position C-1 26
Proprietary Funds Statement of Revenues, Expenses, and Changes in Fund Net Position C-2 32
Proprietary Funds Statement of Cash Flows C-3 34
Fiduciary Funds Statement of Fiduciary Net Position D-1 40
Fiduciary Funds Statement of Changes in Fiduciary Net Position D-2 41
Notes to Basic Financial Statements:
Note 1 Summary of Significant Accounting Policies -- 42
Note 2 Pooled Investments and Cash -- 55
Note 3 Investments and Deposits -- 56
Note 4 Property Taxes -- 61
Note 5 Capital Assets and Infrastructure -- 62
Note 6 Debt and Non-Debt Liabilities -- 70
Note 7 Retirement Plans -- 89
Note 8 Other Postemployment Benefits -- 96
Note 9 Derivative Instruments -- 98
Note 10 Deficits in Fund Balances and Net Position -- 103
Note 11 Interfund Balances and Transfers -- 104
Note 12 Selected Revenues -- 105
Note 13 Tax Abatements - ...
Similar to Mayor Caldwell's 2015 Financial Disclosure Form (20)
Gov. Ige sent a letter to California Congresswoman Anna Eshoo in response to her August 2020 request for information about Hawaii's pandemic response.
https://www.civilbeat.org/2020/08/california-congresswoman-wants-answers-on-hawaiis-virus-response-effort/
Audit of the Department of the Honolulu Prosecuting Attorney’s Policies, Proc...Honolulu Civil Beat
This audit was conducted pursuant to Resolution 19-255,
requesting the city auditor to conduct a performance audit of the Honolulu Police Department and the Department of the Prosecuting Attorney’s policies and procedures related to employee misconduct.
Audit of the Honolulu Police Department’s Policies, Procedures, and ControlsHonolulu Civil Beat
The audit objectives were to:
1. Evaluate the effectiveness of HPD’s existing policies, procedures, and controls to identify and respond to complaints or incidents concerning misconduct, retaliation, favoritism, and abuses of power by its management and employees;
2. Evaluate the effectiveness of HPD's management control environment and practices to correct errors and prevent any misconduct, retaliation, favoritism, and abuses of power by its
management and employees; and
3. Make recommendations to improve HPD’s policies, procedures, and controls to minimize and avoid future managerial and operational breakdowns caused by similar misconduct.
03062024_First India Newspaper Jaipur.pdfFIRST INDIA
Find Latest India News and Breaking News these days from India on Politics, Business, Entertainment, Technology, Sports, Lifestyle and Coronavirus News in India and the world over that you can't miss. For real time update Visit our social media handle. Read First India NewsPaper in your morning replace. Visit First India.
CLICK:- https://firstindia.co.in/
#First_India_NewsPaper
‘वोटर्स विल मस्ट प्रीवेल’ (मतदाताओं को जीतना होगा) अभियान द्वारा जारी हेल्पलाइन नंबर, 4 जून को सुबह 7 बजे से दोपहर 12 बजे तक मतगणना प्रक्रिया में कहीं भी किसी भी तरह के उल्लंघन की रिपोर्ट करने के लिए खुला रहेगा।
01062024_First India Newspaper Jaipur.pdfFIRST INDIA
Find Latest India News and Breaking News these days from India on Politics, Business, Entertainment, Technology, Sports, Lifestyle and Coronavirus News in India and the world over that you can't miss. For real time update Visit our social media handle. Read First India NewsPaper in your morning replace. Visit First India.
CLICK:- https://firstindia.co.in/
#First_India_NewsPaper
El Puerto de Algeciras continúa un año más como el más eficiente del continente europeo y vuelve a situarse en el “top ten” mundial, según el informe The Container Port Performance Index 2023 (CPPI), elaborado por el Banco Mundial y la consultora S&P Global.
El informe CPPI utiliza dos enfoques metodológicos diferentes para calcular la clasificación del índice: uno administrativo o técnico y otro estadístico, basado en análisis factorial (FA). Según los autores, esta dualidad pretende asegurar una clasificación que refleje con precisión el rendimiento real del puerto, a la vez que sea estadísticamente sólida. En esta edición del informe CPPI 2023, se han empleado los mismos enfoques metodológicos y se ha aplicado un método de agregación de clasificaciones para combinar los resultados de ambos enfoques y obtener una clasificación agregada.
Here is Gabe Whitley's response to my defamation lawsuit for him calling me a rapist and perjurer in court documents.
You have to read it to believe it, but after you read it, you won't believe it. And I included eight examples of defamatory statements/
An astonishing, first-of-its-kind, report by the NYT assessing damage in Ukraine. Even if the war ends tomorrow, in many places there will be nothing to go back to.
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1. OFFICE OF THE CITY CLERK City and
‘%~F’ County of Honolulu Honolulu Hale DISCLOSURE OF FINANCIAL INTERESTS
Honolulu, Hawaii 9681 3-3077 PUBLIC DISCLOSURE FORM
Telephone: 768-3810
FORCALENDARYEAR 201b ~
(PRINT OR TYPE CLEARLY) ~
Pi) q
NAME Kirk William Caidwell POSITION/ELECTIVE OFFICE Mayor
DEPARTMENT/AGENCY Office of the Mayor a
NAME OF SPOUSE Donna Tanoue
Check the appropriate box and fill in any applicable dates:
D INITIAL STATEMENT: Date on which you assumed office or began employment in this position________________ You must file within twenty (20) working days after this date disclosing financial
interests held during the preceding calendar year.
~ ANNUAL STATEMENT: You are required to file not later than January 31 of each year disclosing all
financial interests held during the preceding year.
D LEAVING OFFICE STATEMENT: You are leaving or have left your office on ________ and mustfile a statement within ten (10) working days of that date You must disclose financial interests held
during the preceding calendar year
D CANDIDATE STATEMENT: You must file no later than ten (10) working days after the deadline for filingas a candidate for office disclosing interests held during the calendar year preceding the due date of the
statement.
VERIFICATION
I declare that I have used all reasonable diligence in preparing this form, that I have reviewed Item Nos. 1
through 9 and to the best of my knowledge the information provided in this form is true and correct.
Date , 20__/ ~ Sig na~J ~‘
findsfrm Rev. 06/19/14
2. C C
GENERAL INSTRUCTIONS
All questions must be answered in regard to yourself, your spouse, and all dependent children. Use
Abbreviations:
“F”for filer
“SP” forspouse
“DC” for dependent children
“JT” for joint interests of the filer and filer’s spouse
All items on the form must be completed. If you have no information to disclose under a particular item, check
“None”. If additional space is required to complete an item, check “Additional sheets attached”. Make a copy of your
completed financial discjosure form for your records for future reference.
Disclosures need not be made by exact dollar amounts but may be reported by “range of value”. You may
indicate the value of a reportable interest by using the appropriate letter from the following codes:
A. Less than $1,000 E. $50,000 -$99,999 I. $300,000 -$399,999 M. $700,000 -$799,999
B. $1,000 -$9,999 F. $100,000 -$149,999 J. $400,000 -$499,999 N. $800,000 -$899,999
C. $10,000 -$24,999 G. $150,000 -$199,999 K. $500,000 -$599,999 0. $900,000 -$999,999
D. $25,000 -$49,999 H. $200,000- $?99,999 L. $600,000 -$699,999 P. At least $1,000,000
1. INCOME. Only report compensation earned for services rendered equal to $1,000 a year or more from
any employment including, but not limited to, income from the City, retirement, social security, and
deferred compensation. Do not report interest, dividends, alimony, property settlements, or child support
payments. Individual items of compensation that constitute a portion of the gross income of a business or
profession need not be disclosed. Report income from rental property here.
D None ~ Additional sheets attached
Recipient Employer/Source Position/Service Rendered When Annual Income
F City and County Mayor 2015 G
of Honolulu
530 S. King St.
Honolulu, HI
96813
findsfrm Rev. 06/19/14
3. C
1. INCOME (continued)
RECIPIENT EMPLOYER/SOURCE POSITION/SERVICE WHEN ANNUAL
RENDERED INCOME
SP Bank of Hawaii Corporation I Vice Chairman 2015 M
Bank of Hawaii
P.O. Box 2900
Honolulu, HI 96846
SP Bank of Hawaii Director 2015
SP Bank of Hawaii Foundation President and Director 2015 $0
P.O. Box 2900
Honolulu, HI 96846
SP BOH Community Development Community Advisory Board 2015 $0
Enterprise, Inc.
SP Park Center Building Income from rental property 2015 C
3538 Waialae Avenue
Honolulu, HI 96816
SP Honolulu Tower Income from rental property 2015 B
60 N. Beretania Street, #1505
Honolulu, HI 96817
SP Kuakini Medical Plaza Income from rental property 2015 B
321 N. Kuakini Street, #701
Honolulu, HI 96817
Page 3a
Findsfrm Rev. 06/19/14 2015— Annual Statement
4. C
2. CREDITORS. Do not report any debts of less than $3,000. Do not report debts that arise out of retail
installment transactions for the purchase of consumer goods, whatever the amount. Do report a secured
obligation such as a home mortgage or a car loan. Do report student loans.
LI None Additional sheets attached
Person(s) Incurring
Debt Creditor Original Loan Amount Amount Outstanding
JT Territorial Savings P L
Bank
1132 Bishop Street
#2200
Honolulu, HI
96813
3. OWNERSHIP OR INTERESTS IN BUSINESSES IN THE STATE. Only report ownerships or
beneficial interests having a value of $5,000 or more or equal to 10% or more of ownership of businesses
incorporated, regulated, or licensed to carry on business in HawaH. Do not report accounts in federal or state
regulated financial institutions, mutual insurance policies, or individual items in a mutual fund or blind
trust, if the fund or trust is disclosed under this item.
UNone ~ Additional sheets attached
Business Name and
Owner(s) Address Nature of Business Percentage of Interest Value of Interest
F Territorial Financial Less than 1% of 0
Bancorp Inc. Services outstanding
1132 Bishop common stock.
Street, #2200
Honolulu, HI
96813
findsfrm Rev. 06/19/14
5. C
3. OWNERSHIP OR INTERESTS IN BUSINESSES IN THE STATE (Eontinued)
OWNER(S) BUSINESS NAME AND NATURE OF PERCENTAGE OF VALUE OF
ADDRESS BUSINESS INTEREST INTEREST
SP Bank of Hawaii Corporation Financial services Less than 1% of p
P.O. Box 2900 outstanding common
Honolulu, HI 96846 stock
SP Park Center Building Commercial office 10.25% partnership G
3538 Waialae Avenue building interest
Honolulu, HI 96816
JT KSP Equities 1, LLC Solar power Less than 1% interest Activity ended
550 Paiea Street, Suite 236 partnership in partnership in Tax Year
Honolulu, HI 96819 2014
SP Bank of Hawaii Corporation Financial services Less than 1% of B
Custodian P.O. Box 2900 outstanding common
for DC Honolulu, HI 96846 stock
(Hawaii Uniform
Transfers to
Minors_Ad)
SP Hawaiian Electric Industries, Inc. Utility and financial Less than 1% of C
Custodian 900 Richards Street services outstanding common
for DC Honolulu, HI 96813 stock
(Hawaii Uniform
Transfers to
Minors_Act)
Page 4a
Findsfrm Rev. 06/19/ 14 2015— Annual Statement
6. C
4. OWNERSHIP OR INTERESTS TRANSFERRED. Only report transfers of ownerships or interests in
businesses incorporated, regulated, or licensed to carry on business in Hawaii during this past year.
121 None E Additional sheets attached
Ownership or Interest Date of Transfer
5. FIDUCIARY POSITIONS. Fiduciary positions include, but are not limited to, officerships, directorships, or
positions as trustee in any business or organization, whether or not operated for profit. Fiduciary positions
also include being a majority shareholder in a small or closely held corporation. Be sure to report fiduciary
positions in non-profit corporations.
fl None 21 Additional sheets attached
Name & Address of Business or Annual
Position Holder Organization Term of Office Compensation
Director F Territorial Bancorp Inc. and Territorial H
Territorial Savings Bank Bancorp Inc.
1132 Bishop Street, #2200 Term: 2013-
Honolulu, HI 96813 2016
Territorial
Savings Bank
Term: (1-year
term - 2015)
6. CREDITOR INTERESTS IN INSOLVENT BUSINESS worth $5,000 or more.
~j None DAdditional sheets attached
Name & Address of
Holder Business Nature of Business Value
findsfrm Rev. 06/19/14
7. C
5. FIDUCIARY POSITIONS (continued)
POSITION HOLDER NAME AND ADDRESS OF TERM OF OFFICE ANNUAL
. BUSINESS OR ORGANIZATION COMPENSATION
Candidate F Friends of Kirk Caidwell N/A None
dba Kirk Caidwell for Mayor
P.O. Box 61208
Honolulu, HI 96839
Advisory Board F Mental Health America of Hawaii 2015 None
Member 1124 Fort Street Mall, Suite 205
Honolulu, HI 96813
Co-Trustee SP Roy Toshiro Tanoue Revocable Trust 2015 None
and Majorie Hisako Tanoue
Revocable Trust
Consumer SP Consumer Financial Protection 2012 — 2015 None
Advisory Board Bureau (appointed to 2-year
Member 1275 First Street, N.E. term, which ended in
Washington, D.C. 20002 September 2014.
CFPB Director
extended term for an
additional year, which
ended in October
‘ 2015.)
Director SP Kaneohe Ranch Management Limited 2015 None
1199 Auloa Road (one-year term,
Kailua, HI 96734 subject to annual
election)
Trustee SP Honolulu Museum of Aft 2014— 2017 None
900 5. Beretania Street
Honolulu, HI 96814
Page 5a
Findsfrm Rev. 06/19/14 2015— Annual Statement
8. C C
7. CLIENTS PERSONALLY REPRESENTED BEFORE CITY AGENCIES. Only report representation for
which you have received compensation during the preceding calendar year. Do not report representation
involving ministerial matters. Ministerial matters’ do not require discretionary authority and do not need
to be disclosed.
121 None []Additional sheets attached
Representative Client City Agency Nature of Representation
8. REAL PROPERTY OWNED. Only report real property owned. Report the value of the property in any
reasonable manner, such as assessed value. You are not required to report the tax map key number and
street address for your personal residence or the personal residence of your spouse 9r dependent
children; if you choose not to report the tax map key number and street address, identify instead as
‘personal residence.”
LNone RiAdditional sheets attached
Owner(s) Tax Map Key Number & Street Address Value Year Obtained
JT Personal Residence P 2004
9.. REAL PROPERTY TRANSFERRED. Only report real property transferred in the City and County of
Honolulu during the preceding calendar year. For this item, indicate the actual amount of the transaction,
even if it is less than the value (as in the case of a gift). You are not required to report the tax map key
number and street address for your personal residence or the personal residence of your spouse or
dependent children; if you choose not to report the tax map key number and street address, identify
instead as “personal residence.”
ENone DAdditional sheets attached
Seller/Donor Buyer/Donee Date Price Tax Map Key Number & Street Address
findsfrm Rev. 06/19/14
9. c -
8. REAL PROPERTY OWNED (continued)
OWNER TAX MAP KEY NUMBER & STREET ADDRESS VALUE YEAR OBTAXNED
SP TMK 1-3-3-5-84 2016 Total Property 2001, 2004 and
Parcel No. 330050840000 Assessed Value: P 2009
Park Center Building
3538 Waialae Avenue SP has 10.25% interest
Honolulu, HI 96816 in this property: H
SP TMK 1-1-7-5-11 CPR 140 2016 Total Property 1999 and 2000
Parcel No. 170050110140 Assessed Value: I
Honolulu Tower
60 N. Beretania Street, #1505 SP has 25% interest in
Honolulu, HI 96817 this property: E
SP TMK 1-1-7-17-28 HPR 39 2016 Total Property 2001, 2002 and
Parcel No. 170170280039 Assessed Value: I 2008
Kuakini Medical Plaza
321 N. Kuakini Street, Unit 701 SP has 12.5% interest
Honolulu, HI 96817 in this property: D
Page 6a
Findsfrm Rev. 06/19/14 2015 —Annual Statement