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LVCVA Financial Transparency

Financial Reports and Filings


Comprehensive Annual Financial Reports (CAFR)


The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the LVCVA for its Comprehensive Annual Financial Report for the year ended June 30, 2016. This Certificate of Achievement is a prestigious award recognizing conformance with the highest standards for the preparation of state and local government financial reports.


To be awarded the Certificate of Achievement, a governmental unit must publish an easily readable and efficiently organized comprehensive annual financial report whose contents conform to the program standards. The CAFR must satisfy both generally accepted accounting principles and applicable legal requirements.


A Certificate of Achievement is valid for a period of one year only. The LVCVA has received this award for the past 33 consecutive years (fiscal years ended 1984 - 2016.


At the November 14, 2017 Las Vegas Convention & Visitors Authority (LVCVA) Board of Directors meeting the Fiscal Year 2017 Comprehensive Annual Financial Report (CAFR) was approved and distributed. In January 2018, additional information was received from Nevada Public Employees’ Retirement System (Nevada PERS) after the Fiscal Year 2017 LVCVA CAFR was issued clarifying the need for additional implementation of the Governmental Accounting Standards Board (GASB) Statement No. 82, Pension Issues – an amendment of GASB Statement No. 67, No. 68 and No. 73. At the February 13, 2018 LVCVA Board of Directors meeting, restated financial statements were approved and should be used. The primary impact to the previously reported government wide financial statements for FY 2017, increased expenses by $700 thousand which is a 0.2% increase, decreased beginning Net Position by $5.7 million and as of June 30, 2017, decreased Deferred Resources Related to Pension and Net Position – Unrestricted –Other by $6.4 million each. The prior FY 2017 CAFR should not be relied upon.




Popular Annual Financial Report (PAFR)


The Popular Annual Financial Report summarizes the LVCVA's financial activities and performance results in a format specifically designed to be readily accessible and easily understandable to the general public and other interested parties without a background in public finance. The PAFR is an unaudited report and presented on a non-GAAP basis. It is a condensed and simplified presentation that does not include all the required financial presentations or notes to the financial statements. It is intended to simplify, but not to replace the CAFR. The LVCVA has received the Award for Outstanding Achievement in Popular Annual Financial Reporting for its June 30, 2016 PAFR from the Government Finance Officers Association (GFOA).



For Continuing SEC Disclosures (for the year ended June 30, 2016), please see the Municipal Securities Rulemaking Board’s EMMA® website.


Budget Documents


Annual Budgets


The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Distinguished Budget Presentation Award to the LVCVA for its annual budget for the fiscal year beginning July 1, 2016. To receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, an operations guide, a financial plan, and a communicative device. The award is valid for a period of one year only. The LVCVA has received this award for the past 28 consecutive years.






The Budget in Brief summarizes the LVCVA's adopted budget for each fiscal year. It is a condensed version of the budget book in a concise format to make it easier to review. It is not intended to replace the budget book, but provide a high level overview about all funds of the LVCVA.  



Performance Summaries


Quarterly Budget & Statistical Reports




Statutorily Required Reports





Quarterly Economic Reports




Budget Schedules Forms 31 & 32




Annual Indebtedeness, Contemplated Debt & CIP




Lobbyist Information




Audit Committee: Internal Audit Reports




Visitors Statistics



Service Employees International Union, Collective Bargaining Agreement



Policies and Other Investor Information





Contact Information


Contact the Finance Department