What this page is—and is not
This page highlights discrepancies that may matter to the public. It is not a complete catalog of every typo, audit finding, or accounting adjustment. Entries can be revised, resolved, or removed when stronger records show that two figures were measuring different things.
Highest-priority items
LSSD FY2023: MD&A differs from the audited statement by $3,136,861
The public-facing summary and audited Statement of Activities report materially different annual and ending net-position figures.
Needs clarification
LSSD FY2025: $577,225 stabilization-reserve adjustment
The prior-year published statement already showed the asset and restricted net position, yet the later report increased beginning net position by the same amount. A full reconciliation is needed.
Needs clarification
Lebanon Housing Authority FY2024: unexplained negative $648,000 adjustment
The report does not identify the accounting error, accounts affected, or reporting period corrected.
Needs clarification
JECDB FY2025: calculation, classification, and pension-schedule errors
The report contains incorrect percentages, current-versus-long-term liability classification problems, and pension ratios that do not match the displayed figures.
Needs correction
How an entry is evaluated
- What Document A says.
- What Document B or another section says.
- The exact numerical, date, label, or version difference.
- Possible innocent explanations.
- Whether the difference changes the public conclusion.
- What record or correction would resolve it.
Important boundary
Auditor findings—such as material adjustments, budget violations, weak internal controls, or segregation-of-duties problems—are serious, but they are not the same thing as a typo, conflicting table, or unexplained revision inside the published report.