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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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Historical CAFR Listing:

2013 CAFR in a single file

  • 2013 CAFR in a single file (1 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.

2013 CAFR by Section

Introductory Section : The introductory section consists of pages 1 - 11, which includes:


Financial Section - The Complete Financial Section consists of pages 13-102, 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 79
    • Other Postemployment Benefit Plan Schedule of Funding Progress and Employer Contributions 81
    • Other Postemployment Benefit Plan Actuarial Methods and Assumptions 85
    • Notes to Required Supplementary Information 87
  • Combining Statements: (PDF)
    • Nonmajor Funds 90
    • Fiduciary Funds 100

Statistical Section - The Complete Statistical Section consists of pages 101-128, which includes:

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  • Statistical Section
    • Net Position by Component 104
    • Changes in Net Position 105
    • Fund Balances, Governmental Funds 106
    • Changes in Fund Balances, Governmental Funds  107
    • General Fund Revenues by Source 108
    • General Fund Expenditures by Function 109
    • General Fund Tax Revenue by Source 110
    • General Fund Balance Compared to Annual Expenditures  111
    • Real Estate Tax Levies and Collections 112
    • Assessed and Estimated Equal Value of Taxable Property 113
    • Assessed Value of Taxable Property by Classification 114
    • Property Tax Rates  115
    • Principal Taxpayers 116
    • Ratios of Outstanding Debt and General Bonded Debt  117
    • Computation of Legal Debt Margin  118
    • Computation of Overlapping Debt 119
    • Ratio of Annual Debt Service for General Bonded Debt to Total General Fund Expenditures 120
    • Demographic Statistics 121
    • Population Changes 122
    • School Enrollment Statistics 123
    • Median Age, Median Family Income, and Per Capita Income 124
    • Unemployment Rates 125
    • Building Permits and Construction Activity 126
    • Principal Employers 127
    • Number of Employees per Function of Government 128
    • Capital Assets Statistics by Function/Program 129
    • Operating Indicators by Function/Program 130
    • Free Cash and Stabilazation Fund Balances 131