Finance Documents

Audited Financial Statements

View Audited Financial Statements in the Archive Center.

Lexington's Bond Rating

• January 2023 - Official Statement (PDF)
• January 2023 - Moody's Credit Rating Report (PDF)
• January 2022 - Official Statement (PDF)
• January 2022 - Moody's Credit Rating Report (PDF)

Actuarial Valuations and GASB Reports

Lexington Retirement System- Government Accounting Standards Board (GASB) 67 & 68 Reports 

View GASB 67 and 68 Reports in the Archive Center.

Lexington Retirement System- Actuarial Valuations

Actuarial Valuation as of January 1, 2021

Other Post-Employment Benefits (OPEB) - Government Accounting Standards Board (GASB) 74 & 75 Reports

GASB 74 & 75 Report- FY 2019
GASB 74 & 75 Report- FY 2020
GASB 74 & 75 Report- FY 2021