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VILLAGE OF GOWANDA, NEW YORK TABLE OF CONTENTS FOR THE YEAR ENDED MAY 31, 2025 PAGE Independent Auditors' Report Management's Discussion and Analysis Basic Financial Statements: Balance Sheets - Governmental Funds 13 Statements of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds. 14 Notes to Basic Financial Statements 15 Required Supplementary Information: Schedule of the Village's: Proportionate Shares of the Net Pension Asset / Liability - Employees’ Retirement System 34 Schedule of Village's Contributions - Employees' Retirement System 35 Schedule of the Village's Proportionate Shares of the Net Pension Asset / Liability - Police and Fire Retirement System 36 Schedule of Village's Contributions - Police and Fire Retirement System 37 Statement of Revenues, Expenditures, and Changes in Fund Baiances - Budget and Actual - General Fund 38 Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Water Fund 39 Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Sewer Fund 40 Federal Awards Information Schedule of Expenditures of Federal Awards 42 Notes to Schedule of Expenditures of Federal Awards 43 Independent Auditors’ Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 45° Independent Auditors’ Report on Compliance for Each Major _ Program and on Internal Control over Compliance Required by the Uniform Guidance 47 Schedule of Findings and Questioned Costs 49