2025 Audited Financial Statement
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, 2025 and 2024 TABLE OF CONTENTS Independent Auditors’ Report……………………………………………………………………………..1 Management’s Discussion and Analysis………………………………………………………………….4 Financial Statements: Statements of Net Position……………………………………………………………………………..10 Statements of Revenues, Expenses and Changes in Net Position……………………………………....11 Statements of Cash Flows…………………………………………………...……………………….....12 Notes to the Financial Statements……………………………………………………………………...13 Required Supplementary Information: Schedule of the System’s Proportionate Share of Net Pension Liability………………………………..24 Schedule of the System’s Contributions………………………………………………………………..25 Supplementary Information: Statement of Revenues and Expenses per Division……………………………………………………26 Government Auditing Standards: Independent Auditors’ Report on Internal Control Over Financial Reporting and On Compliance and Other Matters Based on an Audit of Financial Sta …
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