BOROUGH OF SOMERVILLE

TABLE OF CONTENTS

Exhibits Page
PART IV Supplementary Data
Combined Balance Sheet - All Funds as of December 31, 2022 131
Comparative Statements of Operations and Changes in Fund Balance -
Current Fund
132
Comparative Statements of Operations and Changes in Fund Balance -
Sewer Utility Operating Fund
133
Comparative Statements of Operations and Changes in Fund Balance -
Parking Utility Operating Fund
134
Comparative Schedule of Tax Rate Information 135
Comparison of Tax Levies and Collection Currently 135
Delinquent Taxes and Tax Title Liens 136
Property Acquired by Tax Title Lien Liquidation 136
Comparison of Sewer Utility Levies and Collections 136
Comparative Schedule of Fund Balances 136
Officials in Office and Surety Bonds 138
PART V General Comments and Recommendations
General Comments and Recommendations 139
Recommendations and Acknowledgment 146