American Recovery & Reinvestment Act (ARRA) July 10, :00 a.m.
|
|
- Calvin Leo Hawkins
- 6 years ago
- Views:
Transcription
1 American Recovery & Reinvestment Act (ARRA) July 10, :00 a.m. 1
2 School Business Services DEB VESPA Division Administrator ( ) 2
3 Historic, one-time investment to stimulate economy & improve education Effective with the second General State Aid payment in April 2009, ARRA funds were distributed to school districts 3
4 Definitions ARRA American Recovery and Reinvestment Act of 2009 SFSF Program State Fiscal Stabilization Fund Program (ARRA General State Aid) ARRA Title I Funds ARRA IDEA Funds ARRA Capital Projects: Qualified School Construction Bonds (QSCB) Qualified Zone Academy Bonds (QZAB) Build America Bonds (BAB) 4
5 Payment of ARRA GSA Funds ISBE will be using SFSF funds to pay the final GSA payments in FY 2009 It is anticipated that the SFSF funds will be utilized to pay for approximately five GSA payments in FY 2010 All districts should have submitted an application and assurance statement for the ARRA-GSA funds by April 17, 2009 Districts will be required to report on the estimated number of jobs saved and/or created by SFSF funds. Guidance will be forthcoming Districts will be required to track and report on expenditures paid with ARRA funds 5
6 Application and Assurance Statement Districts are to administer and use the SFSF program funds in accordance with all applicable statutes, regulations, and applications Recipients cannot use SFSF funds for: Payment of maintenance costs; Stadiums or other facilities used for athletic contests, exhibitions or other events for which admission is charged to the general public; Purchase or upgrade of vehicles; Improvements of stand-alone facilities whose purpose is not the education of children such as central office administrative buildings; Financial assistance to students to attend private elementary or secondary schools unless the funds are used to provide special education and related services to children with disabilities as authorized by the IDEA Act; School modernization, renovation, or repair that is inconsistent with 6 State Law.
7 Emergency Accounting Rules Because of the tracking necessary for ARRA federal funds, emergency accounting rules were necessary to: Designate ARRA revenue districts receive Document ARRA expenditures paid via each type of ARRA revenue source 7
8 ISBE Emergency Rules Accounting Requirements for ARRA Revenues and Expenditures Emergency Rules and Regulations have been posted for accounting requirements and are located at: 8
9 New Rules are available here for viewing Rules can also be found at click on rules 9
10 ISBE Emergency Rules ARRA GSA funds received should have a revenue account/source code of 4850 and may be deposited into any fund except Working Cash Other NEW ARRA revenue account codes: Title I Low Income; Neglect, Private; Delinquent, Private; School Improvement (Part A); School Improvement (Part G) IDEA Part B, Preschool; IDEA Part B, Flow-Through 10
11 ISBE Emergency Rules Other NEW ARRA revenue account codes (cont.): Title IID, Technology-Formula; Title IID, Technology-Competitive 4862 McKinney-Vento Homeless Education 4863 Child Nutrition Equipment Assistance Impact Aid Formula Grants and Impact Aid Competitive Grants QZAB Tax Credits, QSCB Credits, BAB Tax Credits, and BAB Interest Reimbursement Designated for other ARRA revenues and must be specified These can be located in Table C of the Emergency Rules 11
12 ISBE Emergency Rules ARRA Expenditures must reflect Fund, Function, Object, and now a NEW fourth dimension -- revenue account code Fund Function Object Revenue Source Code XX XXXX XXX XXXX
13 ISBE Emergency Rules All funds must be expended in accordance to their respective purposes as authorized by the relevant federal law, regulation, and guidance In order to comply with the federal regulations, each district receiving funds under ARRA shall include in its annual financial report (AFR) a detailed schedule of its receipts and expenditures for each revenue source received Districts will need their auditors to audit the detailed schedule of receipts and expenditures Districts may now be required to have an A-133 Single Audit conducted. They should inquire with their auditor if this will be necessary for the audit of their Fiscal Year 2009 and if their auditor meets the necessary criteria to conduct A-133 audits 13
14 ISBE Emergency Rules A-133 Audit is required if: District expends $500,000 or more in total federal funds for a fiscal year This also includes the last five payments of the districts GSA as these are now considered federal funds. ISBE is anticipating approximately 200 additional districts will now be required to have an A-133 audit. Districts should be checking with their auditors to determine if they will need an A-133 audit and if their auditors qualify to conduct such an audit 14
15 Accumulated Interest Since the ARRA GSA payments are considered federal funds, ISBE is asking for guidance as to whether these funds can accumulate interest. Until this guidance is received, it is recommended that districts reflect ARRA GSA revenues were used to pay for allowable expenditures and reflect local revenue as invested. 15
16 ISBE Emergency Rules Fiscal Year 2009 Issues Districts may be required to amend their budgets Budgets To Amend or Not?? If a district is expending ARRA funds in FY 2009 and these expenditures are not budgeted in the current budget, a budget amendment will be necessary If a district is expending ARRA funds in FY 2009 and the total expenditures in any fund is more than their current budget, a budget amendment will be necessary If a district is expending just ARRA GSA, most probably the expenditures are already budgeted, the total expenditures in any fund will not increase and a budget amendment will not be necessary If a district is expending ARRA Title I, ARRA IDEA, etc. most probably the expenditures are not budget, the total expenditures will increase and a budget amendment will be necessary this includes flow-through funds from a special education cooperative 16
17 ISBE Emergency Rules For Fiscal Years 2010 and 2011 For FY 2010 and 2011 Budgets Districts will be required to document expenditures with fund, function, object, and revenue account code for ARRA expenditures within their detailed ledger reports ISBE budget is not expected to change as ISBE does not collect expenditures to the fourth dimension revenue account code For FY 2010 and 2011 AFR The 2010 and 2011 AFR will include the ARRA schedule of receipts and expenditures to document revenue and expenditures of ARRA funds The schedule is part of the district s audit An A-133 Single Audit may be necessary 17
18 ISBE Emergency Rules For FY 2012 Budget For Fiscal Year 2012 Districts will be required to document expenditures with fund, function, object, and revenue account code for ARRA expenditures within their detailed ledger reports as ARRA Funds can be obligated and expended through September ISBE budget is not expected to change as ISBE does not collect expenditures to the fourth dimension revenue account code For FY 2012 AFR The 2012 AFR will include the ARRA schedule of receipts and expenditures to document revenue and expenditures of ARRA funds The schedule is part of the district s audit An A-133 Single Audit may be necessary 18
19 Bond Options Qualified Zone Academy Bonds (QZAB) Were first authorized in 1997 by amendment of the Internal Revenue Code of The governing language explicitly designates state education agencies as the authority to allocate the individual state volume caps. Each calendar year, beginning with 1998 the national volume cap (the amount of bonds that can be so designated nationally for QZAB purposes) was $400 million and allocated among the states based upon poverty counts. With the ARRA, the national volume cap was increased to $1.4 billion for each of calendar years 2009 and To qualify for an allocation by the state education agency (ISBE in the case of ILL) there are curriculum design requirements, eligibility requirements, and a private business contribution requirement. The bonds issued can be used for repairs, renovations, curriculum development, or teacher training relative to a Zone Academy, but cannot be used for new construction. 19
20 Bond Options Qualified School Construction Bonds (QSCB) Is a new designation for bonds authorized for the first time through the ARRA. The national volume caps are $11 billion for each of 2009 and The legislation is an amendment to the Internal Revenue Code of Unlike QZAB s, virtually any school district or joint agreement is eligible to apply and receive an allocation from the State. After receiving an allocation of the state s volume cap, an issuing district designating a bond issue or part of a bond issue as QSCB s would make principal payments on the bonds, but the bond holders would receive federal income tax credits in lieu of interest payments. The proceeds of such bonds can be used for new construction as well as repairs, renovations, etc. 20
21 Bond Options Build America Bonds (BAB) Build America Bonds (BAB s) are also tax credit bonds, but they are taxable bonds rather than tax-exempt bonds, and they are not subject to a national or state volume cap. Any school district or joint agreement issuing bonds for construction type purposes can choose to designate the issue or part of the issue as BAB s. There are then two options. One option involves paying taxable interest equal to 65% of the interest due to the bond holders and filing paperwork with the IRS such that the bond holder is eligible to claim the remaining 35% of the interest due as a tax credit. Under the other option, the district would pay the full amount of interest due on the bonds and then file a form with the IRS to receive a reimbursement check from the IRS equal to 35% of the interest paid. 21
22 Bond Options Specific guidance on these bond programs is available from the IRS at the following web address: Applications are being developed, watch Superintendent s Weekly Message and ISBE website at: 22
23 Funding & Disbursement Services LARRY SMITH Principal Consultant ( ) 23
24 ARRA funds may lead to additional audit requirements A-133 audits are required for entities with Federal expenditures of $500,000 or more from all sources (direct and indirect) ARRA funds are Federal and must be included in determining if entity meets $500,000 threshold Many districts/joint agreements previously exempt may now be required to have an A-133 audit 24
25 25
26 AUDITOR REQUIREMENTS GOVERNMENT AUDITING STANDARDS Auditors performing school district audits and A-133 audits must meet requirements under Government Auditing Standards: Meet appropriate state licensing requirements Are independent from personal, external and organizational impairments Have a record of responsible work Have received a positive external quality control (peer) review within the last three years Submit the peer review report and acceptance letter to ISBE Have adequate qualifications, including experience with the type of entity being audited Have completed required continuing professional education Have not been suspended or debarred from performing government audits Have not been the object of any disciplinary action during the past three years 26
27 ARRA Funds Auditor Requirements - Peer Review Each audit organization should have an appropriate internal quality control system in place and undergo an external quality control review (peer review). Government Auditing Standards requires any CPA firm that performs governmental audits to have a quality control review once every three years by an organization not affiliated with their firm. 27
28 ARRA Funds - Requirements for Auditors CPA firms that perform school district audits must be qualified under Government Auditing Standards per ISBE rules; if the firm is qualified under Government Auditing Standards, it should be qualified to do an A-133 audit A-133 audits submitted using a non-qualified auditor may be rejected by ISBE Additional information on A-133 audits and requirements for CPA firms performing A-133 audits is available at:
29 How much Federal aid did we receive? 29
30 ARRA REVENUE CODES AND CFDA NUMBERS PROGRAM NAME REV CODE CFDA ARRA CODE ARRA CFDA General State Aid Education Stabilization Fund * General State Aid Govt. Services Stabilization Fund ** Title I Low Income Title I Neglected Private Title I Delinquent Private Title I School Improvement (Part A) Title I School Improvement 1003(g) IDEA Part B Preschool IDEA Part B Flowthrough Title II D Technology Formula Title II D Technology Competitive McKinney-Vento Homeless Education Child Nutrition Equipment Assistance N/A N/A N/A N/A * Begins in FY 2009 ** Begins in FY
31 Federal Grantor/Pass-Through Grantor/ CFDA ISBE Project # Receipts/Revenues Expenditure/Disbursements 4 Obligations/ Final Program or Cluster Title and Number 2 (1st 8 digits) Year Year Year Year Encumb. Status Budget Major Program Designation or Contract # 3 7/1/07-6/30/08 7/1/08-6/30/09 7/1/07-6/30/08 7/1/08-6/30/09 (A) (B) (C) (D) (E) (F) (G) (H) (I) US DEPARTMENT OF EDUCATION Passed through Illinois State Board of Education ARRA - GSA - Education Stabilization Fund (M) , ,623 $ 476,623 Title II - Teacher Quality ,000 2,179 5,179 $ 5,179 5,179 Title II - Teacher Quality ,390 46,646 $ 46,646 50,000 Drug Free Schools - Formula , $ 1,723 1,723 Drug Free Schools - Formula ,819 4,419 1,400 $ 5,819 5,000 Federal - Spec. Ed. - IDEA - Room & Board EC 1,854 1,854 $ 1,854 Title I - Low Income (M) , ,298 28,390 $ 179, ,688 Title I - Low Income (M) , ,731 3,818 $ 192, ,000 ARRA Title I - Low Income (M) ,540 15, ,673 $ 167, ,540 TOTAL, US DEPT. OF EDUCATION $ 186,907 $ 881,304 $ 159,093 $ 761,637 $ 156,891 $ 1,077,621 31
32 Federal Grantor/Pass-Through Grantor/ CFDA ISBE Project # Receipts/Revenues Expenditure/Disbursements 4 Obligations/ Final Program or Cluster Title and Number 2 (1st 8 digits) Year Year Year Year Encumb. Status Budget Major Program Designation or Contract # 3 7/1/07-6/30/08 7/1/08-6/30/09 7/1/07-6/30/08 7/1/08-6/30/09 (A) (B) (C) (D) (E) (F) (G) (H) (I) US DEPARTMENT OF AGRICULTURE Passed Through Illinois State Board of Education Commodities (Non-Cash) N/A 6,348 6,348 Dept. of Defense Fresh Fruits and Vegetables N/A ARRA - Child Nutrition Equipment Assistance ,500 2,500 $ 2,500 Fresh Fruits and Vegetables (Cash) ,955 6,955 $ 6,955 National School Lunch Program ,557 16,919 65, $ 65,476 National School Lunch Program ,647 63,315 $ 63,315 School Breakfast Program ,890 1,534 14,424 $ 14,424 School Breakfast Program ,450 15,089 $ 15,089 Child and Adult Care Food Program ,226 3,226 $ 3,226 Child and Adult Care Food Program ,850 2,850 $ 2,850 TOTAL, US DEPT. OF AGRICULTURE $ 61,447 $ 109,286 $ 79,499 $ 101,541 $ - $ 181,040 TOTAL FEDERAL AWARDS $ 248,354 $ 990,590 $ 238,592 $ 863,178 $ 156,891 $ 1,258,661 32
33 Federal Grantor/Pass-Through Grantor/ CFDA ISBE Project # Receipts/Revenues Expenditure/Disbursements 4 Obligations/ Final Program or Cluster Title and Number 2 (1st 8 digits) Year Year Year Year Encumb. Status Budget Major Program Designation or Contract # 3 7/1/07-6/30/08 7/1/08-6/30/09 7/1/07-6/30/08 7/1/08-6/30/09 (A) (B) (C) (D) (E) (F) (G) (H) (I) US DEPARTMENT OF AGRICULTURE Passed Through Illinois State Board of Education ARRA - Child Nutrition Equipment Assistance ,500 2,500 $ 2,500 N/A National School Lunch Program (Cash) ,557 16,919 65, $ 65,476 N/A National School Lunch Program (Cash) ,647 63,315 $ 63,315 N/A School Breakfast Program (Cash) ,890 1,534 14,424 $ 14,424 N/A School Breakfast Program (Cash) ,450 15,089 $ 15,089 N/A Fresh Fruits and Vegetables (Cash) ,955 6,955 $ 6,955 N/A Summer Food Program (Cash) ,647 4,647 $ 4,647 N/A Fresh Fruits and Vegetables (Non-Cash) N/A N/A National School Lunch Program (Non-Cash) ,080 5,080 $ 5,080 N/A School Breakfast Program (Non-Cash) ,268 1,268 $ 1,268 N/A TOTAL, US DEPT. OF AGRICULTURE $ 61,447 $ 107,857 $ 79,499 $ 100,112 $ - $ 178,754 TOTAL FEDERAL AWARDS $ 61,447 $ 107,857 $ 79,499 $ 100,112 $ - $ 178,754 33
34 SEFA List Subrecipients of ARRA Funds Of the Federal Awards received by XXXX, the following grant amounts were provided to subrecipients: PROGRAM TITLE SUBRECIPIENT NAME ANYTOWN CUSD #1 ARRA-TITLE I LOW INCOME ANYTOWN CUSD #1 ARRA-McKINNEY-VENTO HOMELESS CFDA NUMBER AMOUNT PROVIDED TO SUBRECIPIENTS $25,384 $10,896 ANYTOWN SPECIAL EDUCATION DISTRICT IDEA PART B FLOWTHROUGH ARRA-IDEA PART B FLOWTHROUGH $8,963 $9,847 34
35 Funding and Disbursement Services (217)
36 ISBE continues to get guidance from the USDE every day. Please watch our website at and the Superintendent s Weekly Message for up to the minute guidelines for ARRA funds. We will be passing this guidance on to you as quickly as we received it. 36
37 ARRA Resources ISBE ARRA Webpage: Illinois ARRA Webpage: ED ARRA webpage: 37
38 At click here to review the Superintendent s Weekly Messages and archived messages At click here to receive more information on ARRA Funds 38
39 Questions 39
American Recovery and Reinvestment Act of 2009 Question and Answer May 1 Webinar
American Recovery and Reinvestment Act of 2009 Question and Answer May 1 Webinar TRACKING OF ARRA DOLLARS Q: If I am the member of a coop, is the coop responsible for the separate tracking of the ARRA
More informationThe School District of Palm Beach County, Florida. Single Audit Reports in Accordance with OMB Circular A-133 Fiscal Year Ended June 30, 2014
The School District of Palm Beach County, Florida Single Audit Reports in Accordance with OMB Circular A-133 Table of Contents Independent Auditor s Report on Internal Control Over Financial Reporting
More informationCenter City Public Charter Schools, Inc. OMB Circular A-133 Supplementary Financial Report Year Ended June 30, 2015
Center City Public Charter Schools, Inc. OMB Circular A-133 Supplementary Financial Report Year Ended June 30, 2015 Contents Independent Auditor s Report on Internal Control Over Financial Reporting and
More informationAmerican Recovery and Reinvestment Act (ARRA) Funding Questions & Answers
American Recovery and Reinvestment Act (ARRA) Funding Questions & Answers Index I. General Information II. Title I Part A Funds A. Carryover Limitation B. Supplement Not Supplant C. Maintenance of Effort
More informationKalamazoo Public Schools. Federal Awards Supplemental Information June 30, 2016
Federal Awards Supplemental Information June 30, 2016 Contents Independent Auditor's Reports: Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance 1 Report on Internal
More informationMAINE SCHOOL ADMINISTRATIVE DISTRICT NO. 11. Reports Required by Government Auditing Standards and OMB Circular A-133
Reports Required by Government Auditing Standards and OMB Circular A-133 For the Year Ended June 30, 2015 Reports Required by Government Auditing Standards and OMB Circular A-133 For the Year Ended June
More information2-Page Summary: Revenues, Expenses, Fund Balances
3 4 5 6 7 8 9 3 4 5 6 7 8 9 3 4 5 6 7 8 9 3 3 3 33 34 35 36 37 38 39 4 4 4 43 44 45 46 -Page Summary: Revenues, Expenses, Fund Balances A B C D E F G H I J K L Begin entering data on EstRev 5- and EstExp
More informationBOARD OF EDUCATION OF CARROLL COUNTY, MARYLAND REPORT ON SINGLE AUDIT YEAR ENDED JUNE 30, 2018
BOARD OF EDUCATION OF CARROLL COUNTY, MARYLAND REPORT ON SINGLE AUDIT YEAR ENDED JUNE 30, 2018 BOARD OF EDUCATION OF CARROLL COUNTY, MARYLAND TABLE OF CONTENTS YEAR ENDED JUNE 30, 2018 INDEPENDENT AUDITORS
More informationZ:\My Documents\Budget \FINAL Form 50-36_FY18-19_dated_ for BOE Approval /17/2018
Page BUDGET SUMMARY Page 3 4 5 6 7 8 9 3 4 5 6 7 8 9 3 4 5 6 7 8 9 3 3 3 33 34 35 36 37 38 39 4 4 4 43 44 45 46 A B C D E F G H I J K L Begin entering data on EstRev 5- and EstExp -7 tabs. () () (3) (4)
More informationZ:\Physical E\bhs15\District\Fiscal services\budgetsum 2-3.xls 2/20/2015
Page BUDGET SUMMARY Page 3 4 5 6 7 8 9 3 4 5 6 7 8 9 3 4 5 6 7 8 9 3 3 3 33 34 35 36 37 38 39 4 4 4 43 44 45 46 A B C D E F G H I J K L Begin entering data on EstRev 5- and EstExp -7 tabs. () () (3) (4)
More informationKIPP DC and Affiliates. OMB Circular A-133 Supplementary Financial Report Year Ended June 30, 2015
OMB Circular A-133 Supplementary Financial Report OMB Circular A-133 Supplementary Financial Report Contents Independent Auditor s Report on Internal Control Over Financial Reporting and on Compliance
More informationYEO & YEO CPAs & BUSINESS CONSULTANTS
Single Audit Report June 30, 2018 YEO & YEO CPAs & BUSINESS CONSULTANTS Table of Contents Page Single Audit Report Report on Internal Control Over Financial Reporting and on Compliance and Other Matters
More informationLEA Federal Grantor/ Federal Pass Through Subfund Pass-Through Grantor/ CFDA Grantor's Federal Code Program Title Number Number Expenditures
THE SCHOOL DISTRICT OF GREENVILLE COUNTY GREENVILLE, SOUTH CAROLINA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2015 LEA Federal Grantor/ Federal Pass Through Subfund Pass-Through Grantor/
More informationTOWN OF WRENTHAM, MASSACHUSETTS
INDEPENDENT AUDITORS REPORT AS REQUIRED BY OMB CIRCULAR A-133 AND GOVERNMENT AUDITING STANDARDS AND RELATED INFORMATION FOR THE YEAR ENDED JUNE 30, 2011 INDEPENDENT AUDITORS REPORT AS REQUIRED BY OMB CIRCULAR
More informationDrug Free: SC School Climate Initiative Y 15-CP ,543 -
THE SCHOOL DISTRICT OF GREENVILLE COUNTY GREENVILLE, SOUTH CAROLINA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2016 LEA Federal Grantor/ Federal Pass Through Expenditures Subfund Pass-Through
More informationBALDWIN-WHITEHALL SCHOOL DISTRICT NOTES TO FINANCIAL STATEMENTS YEAR ENDING JUNE 30, 2011 NOTE 11 OTHER POST-EMPLOYMENT BENEFITS CONTINUED techniques that are designed to reduce the effects of short-term
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2017
Accounting Basis: X Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 6 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2019
Accounting Basis: X Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 8 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2017
Accounting Basis: X Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 6 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2018
Accounting Basis: X Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 7 - June
More informationLapeer Community Schools of Lapeer County. Federal Awards Supplemental Information June 30, 2017
Federal Awards Supplemental Information June 30, 2017 Contents Independent Auditor's Reports: Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance 1 Report on Internal
More informationCompliance and Federal Awards Section
Compliance and Federal Awards Section RICHARDSON INDEPENDENT SCHOOL DISTRICT Exhibit J-3 FUND BALANCE AND CASH FLOW CALCULATION WORKSHEET GENERAL FUND AS OF JUNE 30, 2014 UNAUDITED Data Control Code Explanation
More informationBEDFORD CENTRAL SCHOOL DISTRICT. Required Audit Reports Under Uniform Guidance June 30, 2018
BEDFORD CENTRAL SCHOOL DISTRICT Required Audit Reports Under Uniform Guidance June 30, 2018 CONTENTS Page Independent Auditor s Report on Internal Control over Financial Reporting and on Compliance and
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2013
Accounting Basis: X Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, - June
More informationZ:\Board Reports by Year\ \September 24, 2012\Mundelein ESD 75 SDB2013FORM 9/24/2012
Page BUDGET SUMMARY Page 3 4 5 6 7 8 9 3 4 5 6 7 8 9 3 4 5 6 7 8 9 3 3 3 33 34 35 36 37 38 39 4 4 4 43 44 45 46 A B C D E F G H I J K L Begin entering data on EstRev 5- and EstExp -7 tabs. () () (3) (4)
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2018
Accounting Basis: Cash x Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 7 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2016
Accounting Basis: X Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 5 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2018
Accounting Basis: Cash x Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 7 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2019
Accounting Basis: x Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 8 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2018
Accounting Basis: x Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 7 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2018
Accounting Basis: x Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 7 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2018
Accounting Basis: X Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 7 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2017
Accounting Basis: x Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 6 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2018
Accounting Basis: x Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 7 - June
More informationWinnebago Community Unit School District No. 323 Winnebago, Illinois
Winnebago Community Unit School District No. 323 Winnebago, Illinois Annual Financial Report June 3, 217 Winnebago Community Unit School District No. 323 Year Ended June 3, 217 Table of Contents Independent
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2017
Accounting Basis: X Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 6 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2016
Accounting Basis: X Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 5 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2019
Accounting Basis: x Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 8 - June
More informationRIVERSIDE ELEMENTARY SCHOOL DISTRICT NO.2 SINGLE AUDIT REPORTING PACKAGE FOR THE YEAR ENDED JUNE 30, 2014
RIVERSIDE ELEMENTARY SCHOOL DISTRICT NO.2 SINGLE AUDIT REPORTING PACKAGE FOR THE YEAR ENDED JUNE 30, 2014 This page intentionally left blank. RIVERSIDE ELEMENTARY SCHOOL DISTRICT NO.2 SINGLE AUDIT REPORTING
More informationMinneapolis Public Schools Special District No. 1. Reports on Government Auditing Standards, Uniform Guidance, and Legal Compliance.
Reports on Government Auditing Standards, Uniform Guidance, and Legal Compliance June 30, 2018 Table of Contents Schedule of Expenditures of Federal Awards 1 Notes to the Schedule of Expenditures of Federal
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2019
Accounting Basis: Cash X Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 8 - June
More informationAdams 14. Preliminary Budget. Adams County School District East 60 th Avenue Commerce City, CO 80022
Adams 14 Preliminary Budget Adams County School District 14 5291 East 60 th Avenue Commerce City, CO 80022 1 RESOLUTION NUMBER 18-005 BOARD OF EDUCATION ADAMS COUNTY SCHOOL DISTRICT 14 APPRORIATION RESOLUTION
More informationSpecial Purpose Audit Reports
Special Purpose Audit Reports For Fiscal Year Ended June 30, 2016 South Washington County Schools Independent School District No. 833 Cottage Grove, Minnesota INDEPENDENT SCHOOL DISTRICT NO. 833 SOUTH
More informationSCHOOL DISTRICT BUDGET FORM * July 1, 2011 and ending June 30, 2012
Accounting Basis: x Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, - June
More informationSouth Mississippi County School District No. 57
South Mississippi County School District No. 57 Mississippi County, Arkansas Regulatory Basis Financial Statements and Other Reports June 30, 2010 LEGISLATIVE JOINT AUDITING COMMITTEE TABLE OF CONTENTS
More informationSCHOOL DISTRICT BUDGET FORM * July 1, 2011 and ending June 30, 2012
Accounting Basis: Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, - June 3,
More informationG:\Budget \ISBE\Budget\ _B19 SD U46.xlsx 9/26/2018
Page BUDGET SUMMARY Page 3 4 5 6 7 8 9 3 4 5 6 7 8 9 3 4 5 6 7 8 9 3 3 3 33 34 35 36 37 38 39 4 4 4 43 44 45 46 47 49 5 5 5 53 L Begin entering data on EstRev 5- and EstExp -7 tabs. () () (3) (4) (5) (6)
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2019
Accounting Basis: X Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 8 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2018
Accounting Basis: x Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 7 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, 2018 June 30, 2019
Accounting Basis: x Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 8 June
More information7 Revenue from cities and counties , , 7. Cont Cont Cont.
PART I - REVENUE All Funds (1000-8999) Section A - From Local Sources Objects 1 Property Taxes 11000-11199 2 General Sales or gross receipts tax 11200-11299 3 Public Utility Taxes N/A 4 Individual and
More informationGUAM DEPARTMENT OF EDUCATION (A LINE AGENCY OF THE GOVERNMENT OF GUAM) SINGLE AUDIT REPORTS
(A LINE AGENCY OF THE GOVERNMENT OF GUAM) SINGLE AUDIT REPORTS YEAR ENDED SEPTEMBER 30, 2016 SINGLE AUDIT REPORTS CONTENTS PAGE Part I. Part II. Independent Auditors Report on Internal Control Over Financial
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2017
Accounting Basis: x Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 06 - June
More information24 day of September, 20 18,
ILLINOIS STATE BOARD OF EDUCATION School Business Services Division Accounting Basis: SCHOOL DISTRICT BUDGET FORM * x Cash July, 8 - June 3, 9 Accrual Date of Amended Budget: (MM/DD/YY) Unbalanced budget,
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2015
Accounting Basis: X Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 4 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2016
Accounting Basis: Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 5 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2019
Accounting Basis: X Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 8 - June
More informationFederal Single Audit and State Single Audit. of the. Town of East Haven, Connecticut. Year Ended June 30, 2016
Federal Single Audit and State Single Audit of the Town of East Haven, Connecticut Year Ended June 30, 2016 Town of East Haven, Connecticut Table of Contents Federal Single Audit Schedule of Expenditures
More informationCITY OF NORWICH, CONNECTICUT
FEDERAL SINGLE AUDIT REPORT JUNE 30, 2014 FEDERAL SINGLE AUDIT REPORT JUNE 30, 2014 TABLE OF CONTENTS Independent Auditors Report on Compliance for Each Major Federal Program; Report on Internal Control
More informationFRIENDSHIP PUBLIC CHARTER SCHOOL, INC. REPORT ON FINANCIAL STATEMENTS (with supplementary information and reports required by OMB Circular A-133)
REPORT ON FINANCIAL STATEMENTS (with supplementary information and reports required by OMB Circular A-133) YEARS ENDED JUNE 30, 2013 AND 2012 1 C O N T E N T S Page Independent auditor s report... 3-4
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2018
Accounting Basis: x Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 7 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2019
Accounting Basis: X Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 8 - June
More informationCOMPREHENSIVE ANNUAL FINANCIAL REPORT. Compliance and Controls
COMPREHENSIVE ANNUAL FINANCIAL REPORT Compliance and Controls 193 Independent Auditor s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2019
Accounting Basis: X Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 08 - June
More informationMIRACLE EDUCATIONAL SYSTEMS, INC. dba NORTHWEST PREPARATORY ACADEMY (A NON PROFIT ORGANIZATION) Financial Statements and Additional Information
MIRACLE EDUCATIONAL SYSTEMS, INC. dba NORTHWEST PREPARATORY ACADEMY (A NON PROFIT ORGANIZATION) Financial Statements and Additional Information For the Fiscal Year Ended August 31, 2011 With Comparative
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2016
Accounting Basis: X Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 5 - June
More informationWest Village Academy. Federal Awards Supplemental Information June 30, 2014
Federal Awards Supplemental Information June 30, 2014 Contents Independent Auditor's Reports: Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133 1 Report on Internal Control
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2018
Accounting Basis: X Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 7 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2016
Accounting Basis: X Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 5 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2011
Accounting Basis: x Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, - June
More informationPARK CITY SCHOOL DISTRICT COMPLIANCE REPORTS. Year Ended June 30, 2018
PARK CITY SCHOOL DISTRICT COMPLIANCE REPORTS Year Ended June 30, 2018 TABLE OF CONTENTS Page Schedule of Expenditures of Federal Awards 1 Notes to Schedule of Expenditures of Federal Awards 2 Independent
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2011
Accounting Basis: Cash x Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2014
Accounting Basis: x Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 3 - June
More informationFiscal Year 2017 Budget
Charleston, South Carolina Fiscal Year 2017 Budget www.ccsdschools.com Presented By: Glenn A. Stiegman, Jr. Chief Financial Officer For Fiscal Year Beginning July 1, 2016 (THIS PAGE INTENTIONALLY LEFT
More informationTOWN OF MANSFIELD, MASSACHUSETTS
INDEPENDENT AUDITORS REPORT AS REQUIRED BY OMB CIRCULAR A-133 AND GOVERNMENT AUDITING STANDARDS AND RELATED INFORMATION FOR THE YEAR ENDED JUNE 30, 2014 INDEPENDENT AUDITORS REPORT AS REQUIRED BY OMB CIRCULAR
More informationPENNOYER SCHOOL DISTRICT #79, County of,
ILLINOIS STATE BOARD OF EDUCATION School Business Services Division Accounting Basis: SCHOOL DISTRICT BUDGET FORM * X Cash July, 7 - June 3, 8 Accrual Date of Amended Budget: (MM/DD/YY) District Name:
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2013
Accounting Basis: Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, - June 3,
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2018
Accounting Basis: X Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 07 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2018
Accounting Basis: x Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 07 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2018
Accounting Basis: X Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 7 - June
More informationCity of Norwalk, Connecticut. Federal and State Compliance Reports Year Ended June 30, 2018
City of Norwalk, Connecticut Federal and State Compliance Reports Year Ended June 30, 2018 Contents Reports Required by the Federal Single Audit Act and Uniform Guidance Report on compliance for each major
More informationCaddo Hills School District No. 28
Caddo Hills School District No. 28 Montgomery County, Arkansas Regulatory Basis Financial Statements and Other Reports June 30, 2017 LEGISLATIVE JOINT AUDITING COMMITTEE TABLE OF CONTENTS JUNE 30, 2017
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2015
Accounting Basis: X Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 4 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2018
Accounting Basis: x Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 7 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2018
Accounting Basis: x Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 7 - June
More informationAccounting Basis: City: Phone Number: Fax Number: Batavia, IL IL. License Number: Expiration Date:
Due to ROE on October 5th Due to ISBE on November 5th SD/JA X School District Joint Agreement ILLINOIS STATE BOARD OF EDUCATION School Business Services Division North First Street, Springfield, Illinois
More informationMinneapolis Public Schools Special District No. 1. Reports on Government Auditing Standards, Uniform Guidance and Legal Compliance.
Reports on Government Auditing Standards, Uniform Guidance and Legal Compliance June 30, 2016 Table of Contents Schedule of Expenditures of Federal Awards 1 Notes to the Schedule of Expenditures of Federal
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2016
Accounting Basis: x Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 5 - June
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2018
Accounting Basis: x Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 7 - June
More informationTOWN OF FOXBOROUGH, MASSACHUSETTS AUDITORS REPORT AS REQUIRED BY OMB CIRCULAR A-133 AND GOVERNMENT AUDITING STANDARDS AND RELATED INFORMATION
AUDITORS REPORT AS REQUIRED BY OMB CIRCULAR A-133 AND GOVERNMENT AUDITING STANDARDS AND RELATED INFORMATION FOR THE YEAR ENDED JUNE 30, 2005 AUDITORS REPORT AS REQUIRED BY OMB CIRCULAR A-133 AND GOVERNMENT
More informationDERRICK THOMAS ACADEMY KANSAS CITY, MISSOURI FINANCIAL STATEMENTS TOGETHER WITH INDEPENDENT AUDITORS' REPORT
KANSAS CITY, MISSOURI FINANCIAL STATEMENTS TOGETHER WITH INDEPENDENT AUDITORS' REPORT FOR THE YEAR ENDED JUNE 30, 2009 TABLE OF CONTENTS INDEPENDENT AUDITORS' REPORT... 1 FINANCIAL STATEMENTS: Statement
More informationGUAM DEPARTMENT OF EDUCATION (A LINE AGENCY OF THE GOVERNMENT OF GUAM) SINGLE AUDIT REPORTS
(A LINE AGENCY OF THE GOVERNMENT OF GUAM) SINGLE AUDIT REPORTS YEAR ENDED SEPTEMBER 30, 2014 SINGLE AUDIT REPORTS CONTENTS PAGE Part I. Part II. Independent Auditors Report on Internal Control Over Financial
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2017
Accounting Basis: x Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 6 - June
More informationTOWN OF WINDSOR, CONNECTICUT. FEDERAL AND STATE FINANCIAL AND COMPLIANCE REPORTS Fiscal Year Ended June 30, 2011
FEDERAL AND STATE FINANCIAL AND COMPLIANCE REPORTS Fiscal Year Ended June 30, 2011 FEDERAL AND STATE FINANCIAL AND COMPLIANCE REPORTS TABLE OF CONTENTS REPORTS REQUIRED BY THE FEDERAL SINGLE AUDIT ACT
More informationKIPP Austin Public Schools, Inc. Financial Statements and Single Audit Reports for the year ended June 30, 2016
Financial Statements and Single Audit Reports for the year ended June 30, 2016 Table of Contents Page Independent Auditors Report 1 Financial Statements: Statements of Financial Position as of June 30,
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2012
Accounting Basis: x Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, - June
More informationSchool District 2 Coding & Claims. PRESENTED BY: Mike Arnold
School District 2 Coding & Claims PRESENTED BY: Mike Arnold Why? 1. Consistency code consistently for budgeting purposes. This also applies to revenue codes 2. Data for legislature & federal government
More informationSCHOOL DISTRICT BUDGET FORM * July 1, June 30, 2014
Accounting Basis: X Cash Accrual Date of Amended Budget: District Name: District RCDT No: ILLINOIS STATE BOARD OF EDUCATION School Business Services Division SCHOOL DISTRICT BUDGET FORM * July, 3 - June
More informationGAHANNA-JEFFERSON CITY SCHOOL DISTRICT FRANKLIN COUNTY, OHIO
GAHANNA-JEFFERSON CITY SCHOOL DISTRICT FRANKLIN COUNTY, OHIO Reports Issued Pursuant to Government Auditing Standards and OMB Circular A-133 For the year ended June 30, 2008. Board of Education Gahanna
More informationTOWN OF BRUNSWICK, MAINE. Reports Required by Government Auditing Standards and the Uniform Guidance. For the Year Ended June 30, 2018
Reports Required by Government Auditing Standards and the Uniform Guidance For the Year Ended June 30, 2018 Reports Required by Government Auditing Standards and the Uniform Guidance For the year ended
More information