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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) ............................................... 4-8
BASIC FINANCIAL STATEMENTS
Statement of Net Position ................................................................................................................................ 9-10
Statement of Revenues, Expenses, and Changes in Net Position ..................................................................... 11
Statement of Cash Flows ............................................................................................................................... 12-13
Notes to the Financial Statements ................................................................................................................. 14-34
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
Schedule of Expenditures of Federal Awards .................................................................................................... 42
Notes to the Schedule of Expenditures of Federal Awards ................................................................................ 43
Schedule of Passenger Facility Charge Revenues and Expenditures............................................................... 44
Notes to the Schedule of Passenger Facility Charges ....................................................................................... 45
Report of the 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 ................................................................................. 46-47
Report of Independent Auditor on Compliance for the Major Federal Program
and on Internal Control over Compliance Required by the Uniform Guidance ............................................. 48-49
Schedule of Findings and Questioned Costs ................................................................................................ 50-52
Report of Independent Auditor on Compliance for the Passenger Facility Charge
Program and on Internal Control over Compliance Required by the Passenger Facility
Charge Audit Guide for Public Agencies ..................................................................................................... 53-54
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