2024 Audited Financial Statement
VIRGIN ISLANDS PUBLIC BROADCASTING SYSTEM (A Compo11ent Unit of the Govemme11t of the U11ited States Virgi11 Islands) INDEPENDENT AUDITORS' REPORT AND AUDITED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 and 2023 BERT SMITH & CO. CERTIFIED PU6UC ACCOUNTANTS & MANAGEMENT CONSULTANTS VIRGIN ISLANDS PUBLIC BROADCASTING SYSTEM (A Component Unit of the Government of the United States Virgin Islands) INDEPENDENT AUDITORS’ REPORT AND AUDITED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 and 2023 TABLE OF CONTENTS Independent Auditors’ Report……………………………………………………………………………..1 Management’s Discussion and Analysis………………………………………………………………….5 Financial Statements: Statements of Net Position……………………………………………………………………………..12 Statements of Revenues, Expenses and Changes in Net Position……………………………………....13 Statements of Cash Flows…………………………………………………...……………………….....14 Notes to the Financial Statements……………………………………………………………………...16 Required Supplementary Information: Schedule of the System’s Proportionate Share of Net Pension Liability………………………………..28 Schedule of the System’s Contributions…………………………………………………………… …
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