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Hingham Massachusetts, Incorporated 1635, History & Pride
 

Town Government &
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Comprehensive Annual Financial Report (CAFR)

210 Central Street
Hingham, MA 02043-2759
Phone 781-741-1470
FAX 781-741-1454
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Tues 8:30am-7:00pm
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Historical CAFR Listing:

2014 CAFR in a single file

  • 2014 CAFR in a single file (1.35 MB, PDF) Adobe Acrobat Document
    Information in the CAFR has not been updated for developments subsequent to the date of the independent auditor's report.

2014 CAFR by Section

Introductory Section : The introductory section consists of pages 1 - 12, which includes:


Financial Section - The Complete Financial Section consists of pages 13-99, which includes:

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  • Independent Auditor's Report 15-17 (PDF)
  • Management’s Discussion and Analysis (unaudited) 18-27 (PDF)
  • Basic Financial Statements: (PDF)
    • Statement of Net Assets 29
    • Statement of Activities 30
    • Governmental Funds – Balance Sheet 32
    • Reconciliation of the Governmental Funds Balance Sheet Total Fund Balances to the Statement of Net Assets 33
    • Governmental Funds – Statement of Revenues, Expenditures and Changes in Fund Balances 34
    • Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 35
    • Proprietary Funds – Statement of Net Assets 36
    • Proprietary Funds – Statement of Revenues, Expenses and Changes in Fund Net Assets 37
    • Proprietary Funds – Statement of Cash Flows 38
    • Fiduciary Funds – Statement of Fiduciary Net Assets 39
    • Fiduciary Funds – Statement of Changes in Fiduciary Net Assets 40
    • Notes to Basic Financial Statements 41
  • Required Supplementary Information: (PDF)
    • General Fund – Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual 75
    • Other Postemployment Benefit Plan Schedule of Funding Progress and Employer Contributions 79
    • Other Postemployment Benefit Plan Actuarial Methods and Assumptions 81
    • Notes to Required Supplementary Information 82
  • Combining Statements: (PDF)
    • Nonmajor Funds 86
    • Fiduciary Funds 96

  • Statistical Section - The Complete Statistical Section consists of pages 99-128, which includes:

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    • Statistical Section
      • Net Position by Component 100
      • Changes in Net Position 101
      • Fund Balances, Governmental Funds 102
      • Changes in Fund Balances, Governmental Funds  103
      • General Fund Revenues by Source 104
      • General Fund Expenditures by Function 105
      • General Fund Tax Revenue by Source 106
      • General Fund Balance Compared to Annual Expenditures  107
      • Real Estate Tax Levies and Collections 108
      • Assessed and Estimated Equal Value of Taxable Property 109
      • Assessed Value of Taxable Property by Classification 110
      • Property Tax Rates  111
      • Principal Taxpayers 112
      • Ratios of Outstanding Debt and General Bonded Debt  113
      • Computation of Legal Debt Margin  114
      • Computation of Overlapping Debt 115
      • Ratio of Annual Debt Service for General Bonded Debt to Total General Fund Expenditures 116
      • Demographic Statistics 117
      • Population Changes 118
      • School Enrollment Statistics 119
      • Median Age, Median Family Income, and Per Capita Income 120
      • Unemployment Rates 121
      • Building Permits and Construction Activity 122
      • Principal Employers 122
      • Number of Employees per Function of Government 124
      • Capital Assets Statistics by Function/Program 125
      • Operating Indicators by Function/Program 125
      • Free Cash and Stabilazation Fund Balances 126