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PENINSULA AIRPORT COMMISSION
TABLE OF CONTENTS
COMMISSION MEMBERS (UNAUDITED)
REPORT OF INDEPENDENT AUDITOR ............................................................................................. 1-3
MANAGEMENT’S DISCUSSION AND ANALYSIS (UNAUDITED) ............................................... 4-9
BASIC FINANCIAL STATEMENTS
Statement of Net Position .............................................................................................................................. 10-11
Statement of Revenue, Expenses, and Changes in Net Position ...................................................................... 12
Statement of Cash Flows ............................................................................................................................... 13-14
Notes to the Financial Statements ................................................................................................................. 15-34
REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED)
Schedule of Changes in Net Pension Liability (Asset) and Related Ratios ....................................................... 35
Schedule of Changes in Total Healthcare OPEB Liability and Related Ratios .................................................. 36
Schedule of Employer’s Share of Net Group Life Insurance OPEB Liability ...................................................... 37
Schedule of Employer Contributions .................................................................................................................. 38
Notes to Required Supplementary Information .................................................................................................. 39
SUPPLEMENTARY INFORMATION
Schedule of Operating Income ........................................................................................................................... 40
Schedule of Income (Loss) from Operations before Depreciation per Activity ................................................... 41
COMPLIANCE SECTION
Report of Independent Auditor on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Financial Statements Performed
in Accordance with Government Auditing Standards ................................................................................. 42-43
Schedule of Findings and Results..................................................................... ............................................ 44-47
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