{"id":29233,"date":"2017-08-11T00:13:16","date_gmt":"2017-08-11T00:13:16","guid":{"rendered":"http:\/\/www.miamibeachfl.gov\/government\/related-resources\/internal-audit-reports\/"},"modified":"2026-05-13T16:18:49","modified_gmt":"2026-05-13T20:18:49","slug":"financial-statements","status":"publish","type":"page","link":"https:\/\/www.miamibeachfl.gov\/es\/city-hall\/mberp\/financial-statements\/","title":{"rendered":"Estados financieros"},"content":{"rendered":"<figure itemscope itemtype=\"https:\/\/schema.org\/ImageObject\">\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.miamibeachfl.gov\/wp-content\/uploads\/2022\/07\/hero-small.jpg\" alt=\"ocean drive art deco buildings\" height=\"211\" width=\"2395\" title=\"h\u00e9roe peque\u00f1o\" onerror=\"this.style.display='none'\" loading=\"lazy\" \/>\n\t<\/figure>\n<h1>\n\t\t\tESTADOS FINANCIEROS\t<\/h1>\n\t<nav id=\"breadcrumbs\" aria-label=\"Pan rallado\"><a href=\"https:\/\/www.miamibeachfl.gov\/es\/\">Hogar<\/a> &gt; <a href=\"https:\/\/www.miamibeachfl.gov\/es\/city-hall\/\">Ayuntamiento<\/a> &gt; <a href=\"https:\/\/www.miamibeachfl.gov\/es\/city-hall\/mberp\/\">MBERP \u2013 Plan de Jubilaci\u00f3n para Empleados de Miami Beach<\/a> &gt; <strong>Informes de auditor\u00eda de pensiones<\/strong><\/nav>\n\t<p><strong>ESTADOS FINANCIEROS<\/strong><\/p>\n<p>The Miami Beach Employees&#8217; Retirement Plan (MBERP) auditor&#8217;s reports or financial statements are formal opinions, or disclaimers, issued by the Plan&#8217;s\u00a0 independent external auditor as a result of an external audit or evaluation performed annually of the Plan.\u00a0 The report is subsequently provided to the Plan&#8217;s Board of Trustees for review and adoption.\u00a0 Included in the report is the independent auditor&#8217;s report, management&#8217;s discussion and analysis and the financial statements.\u00a0 Included in the financial statements are the statements of plan net assets, statements of changes in plan net assets and the notes to financial statements.<\/p>\n<p>Para consultar los informes de auditor\u00eda actuales e hist\u00f3ricos del sistema de pensiones, consulte los enlaces a continuaci\u00f3n:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.miamibeachfl.gov\/wp-content\/uploads\/2026\/05\/2025-Financial-Statements-Miami-Beach-Employees-Retirement-Plan-FY-Ending-9-30-2025-Final-Approved-by-Board-4.14.2026.pdf\">Estados financieros de MBERP al 30 de septiembre de 2025 <\/a><\/li>\n<li><a href=\"https:\/\/www.miamibeachfl.gov\/wp-content\/uploads\/2025\/12\/2024-Financial-Statements-Miami-Beach-Employees-Retirement-Plan-002.pdf\">Estados financieros de MBERP al 30 de septiembre de 2024 <\/a><\/li>\n<li><a href=\"https:\/\/www.miamibeachfl.gov\/wp-content\/uploads\/2025\/04\/2023-Financial-Statements-Miami-Beach-Employees-Retirement-Plan.pdf\">Estados financieros de MBERP al 30 de septiembre de 2023<\/a><\/li>\n<li><a href=\"https:\/\/www.miamibeachfl.gov\/wp-content\/uploads\/2024\/01\/MBERP-Financial-Statement-Sept-30-2022.pdf\">Estados financieros de MBERP al 30 de septiembre de 2022<\/a><\/li>\n<li><a href=\"https:\/\/www.miamibeachfl.gov\/wp-content\/uploads\/2022\/08\/The-Plan-Finanical-Statement-1.pdf\">Estados financieros del MBERP al 30 de septiembre de 2021<\/a><\/li>\n<li><a href=\"http:\/\/www.miamibeachfl.gov\/wp-content\/uploads\/2021\/07\/MBERP-Financial-Statement-Sept-30-2020.pdf\">Estados financieros de MBERP al 30 de septiembre de 2020<\/a><\/li>\n<li><a href=\"http:\/\/www.miamibeachfl.gov\/wp-content\/uploads\/2021\/01\/MBERP-Financial-Statement-Sept-30-2019.pdf\">Estados financieros de MBERP al 30 de septiembre de 2019<\/a><\/li>\n<li><a href=\"http:\/\/www.miamibeachfl.gov\/wp-content\/uploads\/2019\/04\/Miami-Beach-Emp-Retirement-Issued-FS-2018-1.pdf\">Estados financieros de MBERP al 30 de septiembre de 2018<\/a><\/li>\n<li><a href=\"http:\/\/www.miamibeachfl.gov\/wp-content\/uploads\/2018\/05\/MBERP-Financial-Statement-Spet.-30-2017.pdf\">Estados financieros de MBERP al 30 de septiembre de 2017<\/a><\/li>\n<li><a href=\"http:\/\/www.miamibeachfl.gov\/wp-content\/uploads\/2018\/03\/Miami-Beach-Issued-FS.pdf\">Estados financieros de MBERP al 30 de septiembre de 2016<\/a><\/li>\n<li><a title=\"Estado financiero de MBERP al 30 de septiembre de 2015\" href=\"\/wp-content\/uploads\/2017\/08\/Miami-Beach-Retirement-System-2015-Issued-FS.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Estados financieros de MBERP al 30 de septiembre de 2015<\/a><\/li>\n<li><a title=\"Plan de Jubilaci\u00f3n de los Empleados de Miami Beach Emitido FS 2014\" href=\"\/wp-content\/uploads\/2017\/08\/Miami-Beach-Employees_-Retirement-Plan-Issued-FS.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Estados financieros de MBERP al 30 de septiembre de 2014<\/a><\/li>\n<li><a title=\"Plan de Jubilaci\u00f3n de Empleados de Miami Beach Finan_ P_E_ 9_30_13\" href=\"\/wp-content\/uploads\/2017\/08\/Miami-Beach-Employees-Retirement-Plan-Finan.-P.E.-9.30.13.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Estados financieros de MBERP al 30 de septiembre de 2013<\/a><\/li>\n<li><a title=\"Plan de Jubilaci\u00f3n de Empleados de Miami Beach Finan_ P_E_ 9_30_12\" href=\"\/wp-content\/uploads\/2017\/08\/Miami-Beach-Employees-Retirement-Plan-Finan.-P.E.-9.30.12.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Estados financieros de MBERP al 30 de septiembre de 2012<\/a><\/li>\n<li><a title=\"Plan de Jubilaci\u00f3n de Empleados de Miami Beach Financial PE 9.30.11\" href=\"\/wp-content\/uploads\/2017\/08\/Miami-Beach-Employee-Retirement-Plan-Financial-P.E.-9.30.11.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Estados financieros de MBERP al 30 de septiembre de 2011<\/a><\/li>\n<li><a title=\"Estados Financieros FINALES 09032010\" href=\"\/wp-content\/uploads\/2017\/08\/FINAL-Financial-Statements-09032010.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Estados financieros de MBERP al 30 de septiembre de 2010<\/a><\/li>\n<li><a title=\"Estados financieros de MBERP al 30 de septiembre de 2009\" href=\"\/wp-content\/uploads\/2017\/08\/MBERP-Financial-Statements-Sept-30-2010.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Estados financieros de MBERP al 30 de septiembre de 2009<\/a><\/li>\n<li><a title=\"Estados financieros del MBERP al 30 de septiembre de 2008\" href=\"\/wp-content\/uploads\/2017\/08\/MBERP-Financial-Statements-Sept-30-2008.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Estados financieros de MBERP al 30 de septiembre de 2008<\/a><\/li>\n<li><a title=\"Estados financieros de MBERP al 30 de septiembre de 2007\" href=\"\/wp-content\/uploads\/2017\/08\/MBERP-Financial-Statements-Sept-30-2007.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Estados financieros de MBERP al 30 de septiembre de 2007<\/a><\/li>\n<li><a title=\"Estados financieros del MBERP al 30 de septiembre de 2006\" href=\"\/wp-content\/uploads\/2017\/08\/MBERP-Financial-Statements-Sept-30-2006.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Estados financieros de MBERP al 30 de septiembre de 2006<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n\t\tNavegar a\u2026\t\t\t\n\t\t\t\t\t<ul id=\"menu-mberp\"><li id=\"menu-item-363202\"><a href=\"\/es\/city-hall\/mberp\/actuarial-valuation\/\">Valoraci\u00f3n actuarial<\/a><\/li>\n<li id=\"menu-item-363203\"><a href=\"\/es\/city-hall\/mberp\/agendas-minutes\/\">Agendas<\/a><\/li>\n<li id=\"menu-item-363204\"><a href=\"\/es\/city-hall\/mberp\/board-of-trustees\/\">Junta directiva<\/a><\/li>\n<li id=\"menu-item-363207\"><a href=\"\/es\/city-hall\/mberp\/internal-audit-reports\/\">Informes de auditor\u00eda de pensiones<\/a><\/li>\n<li id=\"menu-item-363208\"><a href=\"\/es\/city-hall\/mberp\/quarterly-investment-report\/\">Informe trimestral de inversiones<\/a><\/li>\n<li id=\"menu-item-363209\"><a href=\"\/es\/city-hall\/mberp\/retiree-benefit-links\/\">Enlaces sobre beneficios para jubilados<\/a><\/li>\n<li id=\"menu-item-363210\"><a href=\"\/es\/city-hall\/mberp\/national-retirement-benefit\/\">Prestaci\u00f3n por jubilaci\u00f3n<\/a><\/li>\n<li id=\"menu-item-363211\"><a href=\"\/es\/city-hall\/mberp\/the-plan\/\">El plan<\/a><\/li>\n<li id=\"menu-item-386061\"><a href=\"https:\/\/www.pensiontechnologygroup.com\/miamibeach\">Portal de autoservicio para la jubilaci\u00f3n<\/a><\/li>\n<li id=\"menu-item-386610\"><a href=\"https:\/\/www.miamibeachfl.gov\/es\/city-hall\/mberp\/additional-information\/\">Informaci\u00f3n de contacto adicional de MBERP<\/a><\/li>\n<li id=\"menu-item-386611\"><a href=\"https:\/\/www.miamibeachfl.gov\/es\/city-hall\/mberp\/audit-report\/\">Cartera de fondos<\/a><\/li>\n<li id=\"menu-item-386612\"><a href=\"https:\/\/www.miamibeachfl.gov\/es\/city-hall\/mberp\/fl-chapter-112-664\/\">Cap\u00edtulo 112.664 de Florida<\/a><\/li>\n<li id=\"menu-item-386613\"><a href=\"https:\/\/www.miamibeachfl.gov\/es\/city-hall\/mberp\/meeting-calendar\/\">Calendario de reuniones<\/a><\/li>\n<li id=\"menu-item-386614\"><a href=\"https:\/\/www.miamibeachfl.gov\/es\/city-hall\/mberp\/investment-policy\/\">Pol\u00edtica de inversi\u00f3n<\/a><\/li>\n<li id=\"menu-item-386615\"><a href=\"\/es\/city-hall\/mberp\/other-links\/\">Otros enlaces<\/a><\/li>\n<\/ul>\t\n\t<div class=\"page-navigation\"><a class=\"prev-page\" href=\"https:\/\/www.miamibeachfl.gov\/es\/city-hall\/fire-police-pension\/actuarial-information\/fact-sheet\/\">\u2190 Hoja informativa del resumen actuarial<\/a> <a class=\"next-page\" href=\"https:\/\/www.miamibeachfl.gov\/es\/residents\/community-events-and-perks\/mep-what-is-it\/\">Plan de eventos importantes \u2192<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>FINANCIAL STATEMENTS Home &gt; City Hall &gt; MBERP &#8211; Miami Beach Employee Retirement Plan &gt; Pension Audit Reports FINANCIAL STATEMENTS [&hellip;]<\/p>\n","protected":false},"author":222,"featured_media":0,"parent":28734,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_searchwp_excluded":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Financial Statements - City of Miami Beach<\/title>\n<meta name=\"description\" content=\"%\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.miamibeachfl.gov\/es\/city-hall\/mberp\/financial-statements\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Financial Statements\" \/>\n<meta property=\"og:description\" content=\"%\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.miamibeachfl.gov\/es\/city-hall\/mberp\/financial-statements\/\" \/>\n<meta property=\"og:site_name\" content=\"City of Miami Beach\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/cityofmiamibeach\" \/>\n<meta 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