{"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\/fr\/city-hall\/mberp\/financial-statements\/","title":{"rendered":"\u00c9tats financiers"},"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=\"petit h\u00e9ros\" onerror=\"this.style.display='none'\" loading=\"lazy\" \/>\n\t<\/figure>\n<h1>\n\t\t\t\u00c9TATS FINANCIERS\t<\/h1>\n\t<nav id=\"breadcrumbs\" aria-label=\"Fil d&#039;Ariane\"><a href=\"https:\/\/www.miamibeachfl.gov\/fr\/\">Maison<\/a> &gt; <a href=\"https:\/\/www.miamibeachfl.gov\/fr\/city-hall\/\">l&#039;h\u00f4tel de ville<\/a> &gt; <a href=\"https:\/\/www.miamibeachfl.gov\/fr\/city-hall\/mberp\/\">MBERP \u2013 R\u00e9gime de retraite des employ\u00e9s de Miami Beach<\/a> &gt; <strong>Rapports d&#039;audit des r\u00e9gimes de retraite<\/strong><\/nav>\n\t<p><strong>\u00c9TATS FINANCIERS<\/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>Pour consulter les rapports d&#039;audit actuels et historiques du r\u00e9gime de retraite, veuillez consulter les liens ci-dessous\u00a0:<\/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\">\u00c9tats financiers de MBERP au 30 septembre 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\">\u00c9tats financiers de MBERP au 30 septembre 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\">\u00c9tats financiers de MBERP au 30 septembre 2023<\/a><\/li>\n<li><a href=\"https:\/\/www.miamibeachfl.gov\/wp-content\/uploads\/2024\/01\/MBERP-Financial-Statement-Sept-30-2022.pdf\">\u00c9tat financier du MBERP au 30 septembre 2022<\/a><\/li>\n<li><a href=\"https:\/\/www.miamibeachfl.gov\/wp-content\/uploads\/2022\/08\/The-Plan-Finanical-Statement-1.pdf\">\u00c9tat financier de MBERP au 30 septembre 2021<\/a><\/li>\n<li><a href=\"http:\/\/www.miamibeachfl.gov\/wp-content\/uploads\/2021\/07\/MBERP-Financial-Statement-Sept-30-2020.pdf\">\u00c9tat financier du MBERP au 30 septembre 2020<\/a><\/li>\n<li><a href=\"http:\/\/www.miamibeachfl.gov\/wp-content\/uploads\/2021\/01\/MBERP-Financial-Statement-Sept-30-2019.pdf\">\u00c9tat financier du MBERP au 30 septembre 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\">\u00c9tat financier du MBERP au 30 septembre 2018<\/a><\/li>\n<li><a href=\"http:\/\/www.miamibeachfl.gov\/wp-content\/uploads\/2018\/05\/MBERP-Financial-Statement-Spet.-30-2017.pdf\">\u00c9tat financier du MBERP au 30 septembre 2017<\/a><\/li>\n<li><a href=\"http:\/\/www.miamibeachfl.gov\/wp-content\/uploads\/2018\/03\/Miami-Beach-Issued-FS.pdf\">\u00c9tat financier du MBERP au 30 septembre 2016<\/a><\/li>\n<li><a title=\"\u00c9tats financiers du MBERP au 30 septembre 2015\" href=\"\/wp-content\/uploads\/2017\/08\/Miami-Beach-Retirement-System-2015-Issued-FS.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u00c9tat financier du MBERP au 30 septembre 2015<\/a><\/li>\n<li><a title=\"Plan de retraite des employ\u00e9s de Miami Beach publi\u00e9 FS 2014\" href=\"\/wp-content\/uploads\/2017\/08\/Miami-Beach-Employees_-Retirement-Plan-Issued-FS.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u00c9tat financier du MBERP au 30 septembre 2014<\/a><\/li>\n<li><a title=\"Plan de retraite des employ\u00e9s 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\">\u00c9tat financier de MBERP au 30 septembre 2013<\/a><\/li>\n<li><a title=\"Plan de retraite des employ\u00e9s 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\">\u00c9tat financier du MBERP au 30 septembre 2012<\/a><\/li>\n<li><a title=\"Plan de retraite des employ\u00e9s 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\">\u00c9tats financiers de MBERP au 30 septembre 2011<\/a><\/li>\n<li><a title=\"\u00c9tats financiers d\u00e9finitifs 09032010\" href=\"\/wp-content\/uploads\/2017\/08\/FINAL-Financial-Statements-09032010.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u00c9tats financiers de MBERP au 30 septembre 2010<\/a><\/li>\n<li><a title=\"\u00c9tats financiers du MBERP au 30 septembre 2009\" href=\"\/wp-content\/uploads\/2017\/08\/MBERP-Financial-Statements-Sept-30-2010.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u00c9tats financiers de MBERP au 30 septembre 2009<\/a><\/li>\n<li><a title=\"\u00c9tats financiers du MBERP au 30 septembre 2008\" href=\"\/wp-content\/uploads\/2017\/08\/MBERP-Financial-Statements-Sept-30-2008.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u00c9tats financiers de MBERP au 30 septembre 2008<\/a><\/li>\n<li><a title=\"\u00c9tats financiers du MBERP au 30 septembre 2007\" href=\"\/wp-content\/uploads\/2017\/08\/MBERP-Financial-Statements-Sept-30-2007.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u00c9tats financiers de MBERP au 30 septembre 2007<\/a><\/li>\n<li><a title=\"\u00c9tats financiers du MBERP au 30 septembre 2006\" href=\"\/wp-content\/uploads\/2017\/08\/MBERP-Financial-Statements-Sept-30-2006.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u00c9tats financiers de MBERP au 30 septembre 2006<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n\t\tAcc\u00e9der \u00e0\u2026\t\t\t\n\t\t\t\t\t<ul id=\"menu-mberp\"><li id=\"menu-item-363202\"><a href=\"\/fr\/city-hall\/mberp\/actuarial-valuation\/\">\u00c9valuation actuarielle<\/a><\/li>\n<li id=\"menu-item-363203\"><a href=\"\/fr\/city-hall\/mberp\/agendas-minutes\/\">Ordres du jour<\/a><\/li>\n<li id=\"menu-item-363204\"><a href=\"\/fr\/city-hall\/mberp\/board-of-trustees\/\">Conseil d&#039;administration<\/a><\/li>\n<li id=\"menu-item-363207\"><a href=\"\/fr\/city-hall\/mberp\/internal-audit-reports\/\">Rapports d&#039;audit des r\u00e9gimes de retraite<\/a><\/li>\n<li id=\"menu-item-363208\"><a href=\"\/fr\/city-hall\/mberp\/quarterly-investment-report\/\">Rapport d&#039;investissement trimestriel<\/a><\/li>\n<li id=\"menu-item-363209\"><a href=\"\/fr\/city-hall\/mberp\/retiree-benefit-links\/\">Liens vers les avantages sociaux pour les retrait\u00e9s<\/a><\/li>\n<li id=\"menu-item-363210\"><a href=\"\/fr\/city-hall\/mberp\/national-retirement-benefit\/\">Prestation de retraite<\/a><\/li>\n<li id=\"menu-item-363211\"><a href=\"\/fr\/city-hall\/mberp\/the-plan\/\">Le plan<\/a><\/li>\n<li id=\"menu-item-386061\"><a href=\"https:\/\/www.pensiontechnologygroup.com\/miamibeach\">Portail libre-service pour la retraite<\/a><\/li>\n<li id=\"menu-item-386610\"><a href=\"https:\/\/www.miamibeachfl.gov\/fr\/city-hall\/mberp\/additional-information\/\">Informations de contact suppl\u00e9mentaires du MBERP<\/a><\/li>\n<li id=\"menu-item-386611\"><a href=\"https:\/\/www.miamibeachfl.gov\/fr\/city-hall\/mberp\/audit-report\/\">Portefeuille de fonds<\/a><\/li>\n<li id=\"menu-item-386612\"><a href=\"https:\/\/www.miamibeachfl.gov\/fr\/city-hall\/mberp\/fl-chapter-112-664\/\">Chapitre 112.664 de la FL<\/a><\/li>\n<li id=\"menu-item-386613\"><a href=\"https:\/\/www.miamibeachfl.gov\/fr\/city-hall\/mberp\/meeting-calendar\/\">Calendrier des r\u00e9unions<\/a><\/li>\n<li id=\"menu-item-386614\"><a href=\"https:\/\/www.miamibeachfl.gov\/fr\/city-hall\/mberp\/investment-policy\/\">Politique d&#039;investissement<\/a><\/li>\n<li id=\"menu-item-386615\"><a href=\"\/fr\/city-hall\/mberp\/other-links\/\">Autres liens<\/a><\/li>\n<\/ul>\t\n\t<div class=\"page-navigation\"><a class=\"prev-page\" href=\"https:\/\/www.miamibeachfl.gov\/fr\/city-hall\/fire-police-pension\/actuarial-information\/fact-sheet\/\">\u2190 Fiche d&#039;information sur le r\u00e9sum\u00e9 actuariel<\/a> <a class=\"next-page\" href=\"https:\/\/www.miamibeachfl.gov\/fr\/residents\/community-events-and-perks\/mep-what-is-it\/\">Plan des \u00e9v\u00e9nements majeurs \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\/fr\/city-hall\/mberp\/financial-statements\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\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\/fr\/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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