星空无限传媒app

Introductory Section

• Letter of Transmittal
• Organizational Chart
• Roster of Officials
• Consultants, Independent Auditors and Advisors

Financial Section

Independent Auditor’s Report

Required Supplementary Information - Part I

Management’s Discussion and Analysis

Basic Financial Statements

A. District/Charter School/Renaissance School Project -Wide Financial Statements

• A-1 Statement of Net Position
• A-2 Statement of Activities

B. Fund Financial Statements

Governmental Funds:

B-1* Balance Sheet

B-2* Statement of Revenues, Expenditures, and Changes in Fund Balances

B-3 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities

Proprietary Funds:

Fiduciary Funds:

Notes to the Basic Financial Statements

Required Supplementary Information - Part II

C. Budgetary Comparison Schedules:

Notes to the Required Supplementary Information - Part II

Required Supplementary Information – Part III

L. Schedules Related to Accounting and Reporting for Pensions (GASB 68)

M. Schedules Related to Accounting and Reporting for Postemployment Benefits Other Than Pensions

Other Supplementary Information

D. School Based Budget Schedules (if applicable)

E. Special Revenue Fund:

F-1 Summary Schedule of Project Expenditures

F-2 Summary Schedule of Revenues, Expenditures and Changes in Fund Balance - Budgetary Basis

F-2(x) Schedule(s) of Project Revenues, Expenditures, Project Balance and Project Status - Budgetary Basis

Enterprise Fund:

• G-1 Combining Statement of Net Position
• G-2 Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets
• G-3 Combining Statement of Cash Flows

Internal Service Fund:

• G-4 Combining Statement of Net Position
• G-5 Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets
• G-6 Combining Statement of Cash Flows

H-1 Combining Statement of Fiduciary Net Position

H-2 Combining Statement of Changes in Fiduciary Net Position

I-1 Schedule of Serial Bonds

I-2 Schedule of Obligations under Leases

I-3 Debt Service Fund Budgetary Comparison Schedule

I-4 Schedule of Obligations Under Subscription-Based Information Technology Arrangements

Statistical Section (Unaudited)

• J-1 Net Position by Component
• J-2 Changes in Net Position
• J-3 Fund Balances - Governmental Funds
• J-4 Changes in Fund Balances - Governmental Funds
• J-5 General Fund Other Local Revenue by Source

• J-6 Assessed Value and Estimated Actual Value of Taxable Property
• J-7 Direct and Overlapping Property Tax Rates
• J-8 Principal Property Taxpayers**
• J-9 Property Tax Levies and Collections

**Private citizens should be listed as Individual Taxpayer 1, Individual Taxpayer 2, etc.

• J-10 Ratios of Outstanding Debt by Type
• J-11 Ratios of General Bonded Debt Outstanding
• J-12 Direct and Overlapping Governmental Activities Debt
• J-13 Legal Debt Margin Information

• J-14 Demographic and Economic Statistics
• J-15 Principal Employers

• J-16 Full-time Equivalent District Employees by Function/Program
• J-17 Operating Statistics
• J-18 School Building Information
• J-19 Schedule of Allowable Maintenance Expenditures by School Facility
• J-20 Insurance Schedule

Single Audit Section

• K-1 Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards
• K-2 Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133 and New Jersey OMB Circular Letter 04-04
• K-3 Schedule of Expenditures of Federal Awards, Schedule A
• K-4 Schedule of Expenditures of State Financial Assistance, Schedule B
• K-5 Notes to the Schedules of Awards and Financial Assistance
• K-6 Schedule of Findings and Questioned Costs
• K-7 Summary Schedule of Prior Audit Findings