STATE OF NEW MEXICO TAOS MUNICIPAL SCHOOLS TAOS CHARTER SCHOOL EXHIBIT H-1 STATEMENT OF NET POSITION JUNE 30, 2016

Size: px
Start display at page:

Download "STATE OF NEW MEXICO TAOS MUNICIPAL SCHOOLS TAOS CHARTER SCHOOL EXHIBIT H-1 STATEMENT OF NET POSITION JUNE 30, 2016"

Transcription

1 EXHIBIT H-1 STATEMENT OF NET POSITION JUNE 30, 2016 ASSETS Taos Charter School Friends of Taos Charter School Total Current assets: Cash and cash equivalents Investments Accounts receivable Due from other governments Inventories Total current assets Non-current assets: Capital assets, net Total non-current assets Total assets DEFERRED OUTFLOWS OF RESOURCES Deferred outflows related to pensions Total deferred outflows LIABILITIES Current liabilities: Accounts payable Compensated absences Accrued payroll Current portion of long term debt Total current liabilites Non-current liabilities: Non-current portion of long term debt Net pension liability Total non-current liabilities Total liabilities 330, , ,690 1,936,589 1,936,589 2,405, , ,927 70,599 70,599 1,992,407 1,992,407 2,063,006 74, ,348 89,192 89, , , , ,216 2,487, ,216 2,487, ,748 3,120, , ,927 70,599 70,599 1,992,407 1,992,407 2,063,006 DEFERRED INFLOWS OF RESOURCES Unavailable revenue Deferred Inflows related to pensions Total deferred inflows 45,906 45,906 45,906 45,906 NET POSITION Net investment in capital assets Restricted: Special Revenue Capital Projects Unrestricted Total net position 1,936, ,084 87,500 (1,546,879) 633, ,216 2,487, ,084 87, ,532 (1,383,347) 714,748 1,348,042 The accompanying notes are an integral part of these financial statements 235

2 EXHIBIT H-2 STATEMENT OF ACTIVITIES For the Net (Expenses) Functions/Programs Primary government: Governmental activities: Instruction Support Services Support Services Students Support Services lnstmction Support Seivlces General Administration Support Services School Administration Central Services Operalion and Maintenance of Plant Student Transportation Other Support Services Food Services Operations Bond Interest Paid Facilities, materials, supplies and other AmortlzaUon ~ Unallocated Expenses 1,252, ,503 4,735 21, ,083 59, ,836 61, ,436 Program Revenues Operating Grants Capital Grants Charges for and and Services Contributions Contributions 31, ,520 46, ,836 Revenue & Changes Anansl Charter School In Net Position (802,023) (116,503) (4,735) (21,013) (193,083) (59,572) (227,836) (14,923) (41,600) Component Unit Total governmental actlvllies 2,141,854 31, , ,836 (1,481,288) Component Unit: Friends of Taos Charter School 130, ,100 12,568 24,485 General revenues: State equalization guarantee Grant & contributions not reslricted Grants & contributions restricted Unrestricted investment earnings Miscellaneous income 1,485,123 66,337 1,496 Total general revenues Change In net position Net position - beginning Restatements Net position - beginning as restated Net position - ending 1,551,460 1,496 70,172 25, , ,439 (139,777) , , , ,748 The accompanying notes are an integral part of these financial statements 236

3 COMBINING BALANCE SHEET--GOVERNMENTAL FUNDS June 30, 2016 Operational Instructional Materials ASSETS Cash and cash equivalents 149,998 31,075 Accounts Receivable Federal State Inventories Due from Other Funds 44,033 TOTAL ASSETS 194,031 31,075 Food Services 13,001 13,001 IDEA- B Entitlement 6,500 6,500 LIABILITIES AND OTHER CREDITS Accounts Payable Due to Other Funds Accrued Payroll 70,599 TOTAL LIABILITIES 70,599 6,500 6,500 DEFERRED INFLOWS OF RESOURCES Unavailable Revenue TOTAL DEFFERED INFLOWS FUND BALANCE Nonspendable Restricted 31,075 Committed Assigned Unassigned 123,432 TOTAL FUND BALANCE 123,432 31,075 13,001 13,001 TOTAL LIABILITIES, DEFERRED INFLOWS AND FUND BALANCE 194,031 31,075 13,001 6,

4 EXHIBIT H GO Bond SEG Federal Student Library NM Reads to Private Direct Stimulus Golden Apple Fund Lead K-3 Grants SB ,378 96, ,035 2,008 2, (2,008) 145, (2,008) 145, ,

5 EXHIBIT H-3 CONTINUED COMBINING BALANCE SHEET--GOVERNMENTAL FUNDS June 30, 2016 Bond Building Public School Total ASSETS Cash and cash equivalents 87,500 Accounts Receivable Federal State Inventories Due from Other Funds TOTAL ASSETS 87,500 35,525 35, ,008 6, ,182 44, ,723 LIABILITIES AND OTHER CREDITS Accounts Payable Due to other Funds Accrued Payroll TOTAL LIABILITIES 35,525 35,525 44,033 70, ,632 DEFERRED INFLOWS OF RESOURCES Unavailable Revenue TOTAL DEFFERED INFLOWS FUND BALANCE Nonspendable Restricted 87,500 Committed Assigned Unassigned TOTAL FUND BALANCE 87, , , ,091 TOTAL LIABILITIES, DEFERRED INFLOWS AND FUND BALANCE 87,500 35, ,

6 EXHIBIT H-4 RECONCILIATION OF THE BALANCE SHEET ALL GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION JUNE 30, 2016 Amounts reported for governmental activities in the statement of net position is different because: Fund Balances - total governmental funds Capital assets used in governmental activites are not financial resources and therefore are not reported in the funds Deferred outflows related to pensions not reported in the funds Net pension liability not reported in the funds Deferred inflows related to pensions not reported in the funds Net position of governmental activities 398,091 1,936, ,927 (1,992,407) (45,906) 633,294 The accompanying notes are an integral part of these financial statements 240

7 COMBINING STATEMENT OF S, EXPENSES AND CHANGES IN FUND BALANCE--GOVERNMENTAL FUNDS Instructional Operational Materials Food Services Federal Programs 46,093 State Programs 15,227 State Equalization 1,485,123 Service Revenues 29,898 1,409 Other revenue sources 66,337 TOTAL S 1,581,358 15,227 47,502 IDEA - B Entitlement 62,565 62,565 Current Instruction 992,419 9,969 Support Services Students 75,689 Support Services Instruction 3,580 Support Services General Administration 21,013 Support Services School Administration 193,083 Central Services 59,572 Operation and Maintenance of Plant 227,836 Food Services Operations 27,325 34,501 TOTAL 1,600,517 9,969 34,501 EXCESS (DEFICIENCY) OF OVER (19,159) 5,258 13,001 21,751 40,814 62,565 other Financing Sources (Uses) Proceeds from Bonds Transfers In (Out) Total Other Financing Sources NET CHANGE IN FUND BALANCE (19,159) 5,258 13,001 FUND BALANCE June 30, ,905 25,817 Restatements (314) June 30, 2015 as restated 142,591 25,817 FUND BALANCE June 30, ,432 31,075 13,001 (24,712) 24,

8 EXHIBIT H-5 SEG Federal Stimulus Golden Apple 2012 GO Bond Student Library Fund NM Reads to Lead K-3 Private Direct Grants SB-9 50, ,438 50, ,438 3,000 50,000 1,155 3,000 1,155 50,000 (3,000) (1,155) 150,438 3,000 3,000 (3,000) (3,000) (1,155) (3,000) 150, (853) 3,000 (5,403) 56 (853) 3,000 (5,403) 56 (2,008) ====== 145,

9 EXHIBIT H-5 CONTINUED COMBINING STATEMENT OF S, EXPENSES AND CHANGES IN FUND BALANCE--GOVERNMENTAL FUNDS Bond Building Public School Total Federal Programs State Programs 142,100 State Equalization Service Revenues Other revenue sources TOTAL S 142, , ,765 1,485,123 31,307 66,337 2,049,190 Current Instruction Support Services Students Support Services Instruction Support Services General Administration Support Services School Administration Central Services Operation and Maintenance of Plant Food Services Operations 75, ,100 TOTAL 75, ,100 EXCESS (DEFICIENCY) OF OVER (75,336) 1,077, ,503 4,735 21, ,083 59, ,836 61, ,436 1,979,143 70,047 Other Financing Sources (Uses) Proceeds from Bonds 162,836 Transfers In (Out) Total other Financing Sources 162, , ,836 NET CHANGE IN FUND BALANCE 87, ,883 FUND BALANCE June 30, 2015 Restatements June 30, 2015 as restated FUND BALANCE June 30, , ,810 24, , ,

10 EXHIBIT H-6 RECONCILIATION OF THE STATEMENT OF S,, AND CHANGES IN FUND BALANCE - ALL GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES For the Amounts reported for governmental activities in the statement of activities are different because: Net change in fund balance - total governmental funds 232,883 Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlays exceeded depreciation in the current year Depreciation Pension related expense Change in Net Position 13,000 (75,572) (100,139) 70,172 The accompanying notes are an integral part of these financial statements 244

11 EXHIBIT H-7 STATEMENT OF & --BUDGET (NON-GAAP) AND ACTUAL--GENERAL FUND--OPERATIONAL VARIANCE ORIGINAL ADJUSTED Favorable BUDGET BUDGET ACTUAL (Unfavorable) Fees 22,164 22,164 29,897 7,733 Interest Income Private Donations 46,714 46,714 66,337 19,623 Refunds Prior Year State Equalization 1,487,366 1,485,123 1,485,124 1 TOTAL 1,556,244 1,554,001 1,581,358 27,357 BUDGETED CASH BALANCE 222, ,138 TOTAL & CASH 1,778,382 1,776,139 Current Instruction 1,146,065 1,137,405 1,064,017 73,388 Support Services Support Services Students 81,558 85,667 75,689 9,978 Support Services Instruction 3,580 (3,580) Support Services General Administration 13,650 20,709 21,013 (304) Support Services School Administration 195, , ,083 4,358 Central Services 59,638 59,708 59, Operation and Maintenance of Plant 276, , ,836 20,045 Student Transportation Other Support Services F aod Services Operations 5,422 27,328 27,325 3 TOTAL 1,778,382 1,776,139 1,672, ,

12 EXHIBIT H-8 STATEMENT OF & --BUDGET (NON-GAAP) AND ACTUAL--GENERAL FUND--INSTRUCTIONAL MATERIALS ORIGINAL ADJUSTED BUDGET BUDGET Federal Programs State Programs 11,760 11,760 Local Programs TOTAL 11,160 11,780 ACTUAL VARIANCE Favorable (Unfavorable} 15,227 3,447 15,227 3,447 BUDGETED CASH BALANCE TOTAL & CASH 11,760 11,760 Current Instruction 11,780 11,780 Support Services Support Services Students Support Services Instruction Support Services General Administration Support Services School Administration Central Services Operation and Maintenance of Plant Student Transportation other Support Services Food Services Operations TOTAL 11,760 11,760 9,969 1,611 9,969 1,

13 EXHIBIT H-9 STATEMENT OF & --BUDGET (NON-GAAP) AND ACTUAL--SPECIAL FUND--FOOD SERVICES Original Adjusted Budget Budget Federal Programs State Programs Local Programs 35,071 TOTAL 35,071 Actual Variance Favorable (Unfavorable) 46,093 46,093 1,409 (33,662) 47,502 12,431 BUDGETED CASH BALANCE TOTAL & CASH 35,071 Cl,lrrent Instruction Support Services Support Services Students Support Services Instruction Support Services General Administration Support Services School Administration Central Services Operation and Maintenance of Plant Student Transportation other Support Services Food Services Operations 35,071 TOTAL 35,071 34, ,

14 EXHIBIT H-10 STATEMENT OF & --BUDGET (NON-GAAP) AND ACTUAL--SPECIAL FUND--IDEA-B ENTITLEMENT VARIANCE ORIGINAL ADJUSTED Favorable BUDGET BUDGET ACTUAL (Unfavorable) Federal Programs 56,066 62,565 80,777 18,212 State Programs Local Programs TOTAL 56,066 62,565 80,777 18,212 BUDGETED CASH BALANCE TOTAL & CASH 56,066 62,565 Current Instruction 22,066 22,066 21, Support Services Support Services Students 34,000 40,499 40,814 (315) Support Services Instruction Support Services General Administration Support Services School Administration Central Services Operation and Maintenance of Plant Student Transportation Other Support Services Food Services Operations TOTAL 56,066 62,565 62,

15 EXHIBIT H-11 STATEMENT OF & --BUDGET (NON-GAAP) AND ACTUAL--SPECIAL FUND--SEG STIMULUS VARIANCE ORIGINAL ADJUSTED Favorable BUDGET BUDGET ACTUAL (Unfavorable) Federal Programs State Programs Local Programs TOTAL BUDGETED CASH BALANCE TOTAL & CASH Current Instruction Support Services Support Services Students Support Services Instruction Support Services General Administration Support Services School Administration Central Services Operation and Maintenance of Plant Student Transportation other Support Services Food Services Operations TOTAL 249

16 EXHIBIT H-12 STATEMENT OF AND --BUDGET (NON-GAAP) AND ACTUAL--SPECIAL FUND--GOLDEN APPLE FOUNDATION Variance Original Adjusted Favorable Budget Budget Actual (Unfavorable) Federal Programs State Programs Local Programs 3,000 (3,000) TOTAL 3,000 (3,000) BUDGETED CASH BALANCE TOTAL & CASH 3,000 Current Instruction 3,000 3,000 Support Services Support Services Students Support Services Instruction Support Services General Administration Support Services School Administration Central Services Operation and Maintenance of Plant Student Transportation Other Support Services Food Services Operations TOTAL 3,000 3,

17 EXHIBIT H-13 STATEMENT OF & --BUDGET (NON-GAAP) AND ACTUAL--SPECIAL FUND GO BOND STUDENT LIBRARY FUND VARIANCE ORIGINAL ADJUSTED Favorable BUDGET BUDGET ACTUAL (Unfavorable) Federal Programs State Programs 4,729 4,992 (4,992) Local Programs TOTAL 4,729 4,992 (4,992) BUDGETED CASH BALANCE TOTAL & CASH 4,729 4,992 Current Instruction Support Services Support Services Students Support Services Instruction 4,729 4,992 1,155 3,837 Support Services General Administration Support Services School Administration Central Services Operation and Maintenance of Plant Student Transportation other Support Services Food Services Operations TOTAL 4,729 4,992 1,155 3,

18 EXHIBIT H-14 STATEMENT OF & --BUDGET (NON-GAAP) AND ACTUAL--SPECIAL FUND--NM READS TO LEAD K-3 VARIANCE ORIGINAL ADJUSTED Favorable BUDGET BUDGET ACTUAL (Unfavorable) Federal Programs State Programs 50,000 50,000 50,000 Local Programs TOTAL 50,000 50,000 50,000 BUDGETED CASH BALANCE 'TOTAL & CASH 50,000 50,000 Current Instruction 50,000 50,000 50,000 Support Services Support Services Students Support Services Instruction Support Services General Administration Support Services School Administration Central Services Operation and Maintenance of Plant Student Transportation Other Support Services Food Services Operations TOTAL 50,000 50,000 50,

19 EXHIBIT H-15 STATEMENT OF & --BUDGET (NON-GAAP) AND ACTUAL--SPECIAL FUND--PRIVATE DIRECT GRANTS VARIANCE ORIGINAL ADJUSTED Favorable BUDGET BUDGET ACTUAL (Unfavorable) Federal Programs State Programs Local Programs 3,000 (3,000) TOTAL 3,000 (3,000) BUDGETED CASH BALANCE TOTAL & CASH 3,000 Current Instruction 3,000 3,000 Support Services Support Services Students Support Services Instruction Support Services General Administration Support Services School Administration Central Services Operation and Maintenance of Plant Student Transportation Other Support Services Food Services Operations TOTAL 3,000 3,

20 EXHIBIT H-16 STATEMENT OF AND --BUDGET (NON-GAAP) AND ACTUAL--SPECIAL FUND--SB-9 Original Adjusted Budget Budget Federal Programs State Programs 5,405 Local Programs TOTAL 5,405 Actual Variance Favorable (Unfavorable) 153, , , ,102 BUDGETED CASH BALANCE TOTAL & CASH 5,405 Current Instruction Support Services Support Services Students Support Services Instruction Support Services General Administration Support Services School Administration Central Services Operation and Maintenance of Plant Student Transportation Other Support Services Food Services Operations 5,405 TOTAL 5,405 5,405 5,

21 EXHIBIT H-17 STATEMENT OF & --BUDGET (NON-GAAP) AND ACTUAL--CAPITAL PROJECTS FUND--BOND BUILDING Bond Proceeds State Sources Earnings from Investments TOTAL ORIGINAL BUDGET ADJUSTED BUDGET 162, ,836 ACTUAL 162, ,836 VARIANCE Favorable (Unfavorable) BUDGETED CASH BALANCE TOTAL S & CASH 162,836 Administration Capital outlay TOTAL 162, ,836 75,336 87,500 75,336 87,

22 EXHIBIT H-18 STATEMENT OF & -- BUDGET (NON-GAAP) AND ACTUAL--CAPITAL PROJECT FUND- PUBLIC SCHOOL CAPITAL OUTLAY STATE State Sources Earnings from Investments TOTAL Original Budget Adjusted Budget 142, ,100 Variance Favorable Actual (Unfavorable) 106,575 (35,525) 106,575 (35,525) BUDGETED CASH BALANCE TOTAL CASH & 142,100 Facilities Acquisition and Construction TOTAL 142, , , ,

23 FRIENDS OF EXHIBIT H-19 STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2016 Cash flows from operating activites Cash received from customers Donations and other income Interest Cash payments for supplies and maintenance Net cash (used) by operating activites 142,100 12,568 3,673 (90,825) 67,516 Cash flows from financing activities Loan principal payments Loan interest payments Loan proceeds Net cash provided by noncapital financing activities Cash flows from investing activities Investments in marketable securities Earnings from investments Net cash provided by capital and related financing activities Increase (decrease) in cash and cash equivalents Cash and cash equivalents - beginning of year Cash and cash equivalents - end of year (91,046) 1,854 (89,192) (21,676) 96,016 74,340 Reconcilliation of net operating revenues (expenses) to net cash (used) by operations Operating Income (Loss) Adjusments to reconcile operating income (loss) to net cash (used) by operations Depreciation Changes in assets and liabilities: Receivables other assets Net cash (used) by operating activities 25,981 18,374 23,683 (522) 67,516 The accompanying notes are an integral part of these financial statements 257

STATE OF NEW MEXICO TAOS MUNICIPAL SCHOOLS EXHIBIT G-1 ANANSI CHARTER SCHOOL

STATE OF NEW MEXICO TAOS MUNICIPAL SCHOOLS EXHIBIT G-1 ANANSI CHARTER SCHOOL EXHIBIT G-1 STATEMENT OF NET POSITION JUNE 30, 2016 ASSETS Friends of Anansi Charter Anansi Charter School School Total assets: Cash and cash equivalents $ 114,108 $ 48,600 $ 162,708 Recievables 160,975

More information

STATE OF NEW MEXICO ALBUQUERQUE MUNICIPAL SCHOOL DISTRICT NO. 12 LOS PUENTES CHARTER SCHOOL STATEMENT OF NET POSITION June 30, 2017

STATE OF NEW MEXICO ALBUQUERQUE MUNICIPAL SCHOOL DISTRICT NO. 12 LOS PUENTES CHARTER SCHOOL STATEMENT OF NET POSITION June 30, 2017 Exhibit A-1 STATE OF NEW MEXICO STATEMENT OF NET POSITION Governmental Activities Component Unit ASSETS AND DEFERRED OUTFLOWS OF RESOURCES Current assets Cash and cash equivalents $ 429,985 $ 77,899 Receivables,

More information

MURRAY COUNTY BOARD OF EDUCATION STATEMENT OF NET POSITION JUNE 30, 2017

MURRAY COUNTY BOARD OF EDUCATION STATEMENT OF NET POSITION JUNE 30, 2017 MURRAY COUNTY BOARD OF EDUCATION STATEMENT OF NET POSITION EXHIBIT "A" GOVERNMENTAL ACTIVITIES ASSETS Cash and Cash Equivalents $ 30,073,091.54 Investments 328,287.50 Receivables, Net Interest - Taxes

More information

NET POSITION Investment in capital assets 48,284 Restricted 892,777 Unrestricted (Deficit) (1,517,841)

NET POSITION Investment in capital assets 48,284 Restricted 892,777 Unrestricted (Deficit) (1,517,841) Statement of Net Position June 30, 2015 ASSETS AND DEFERRED OUTFLOWS Current assets: Cash $ 2,448,901 Receivables Due from other governments 74,340 Prepaid expenses 5,025 Total current assets 2,528,266

More information

SOUTH VALLEY ACADEMY (A COMPONENT UNIT OF ALBUQUERQUE MUNICIPAL SCHOOL DISTRICT NO. 12) STATEMENT OF NET POSITION JUNE 30, 2018

SOUTH VALLEY ACADEMY (A COMPONENT UNIT OF ALBUQUERQUE MUNICIPAL SCHOOL DISTRICT NO. 12) STATEMENT OF NET POSITION JUNE 30, 2018 (A COMPONENT UNIT OF ALBUQUERQUE MUNICIPAL SCHOOL DISTRICT NO. 12) STATEMENT OF NET POSITION JUNE 30, 2018 ASSETS AND DEFERRED OUTFLOWS OF RESOURCES ASSETS Current assets: Cash and cash equivalents Receivables,

More information

STATE OF NEW MEXICO PUBLIC EDUCATION DEPARTMENT Sandoval Academy for Bilingual Education Statement of Net Position June 30, 2016

STATE OF NEW MEXICO PUBLIC EDUCATION DEPARTMENT Sandoval Academy for Bilingual Education Statement of Net Position June 30, 2016 Statement of Net Position ASSETS Current Assets: Cash and Cash Equivalents $ 39,743 Prepaid Expenditures 3,747 Receivables Due from Government 24,373 Total Current Assets 67,863 LIABILITIES Current Liabilities:

More information

8,094 62,686 70,780 70, ,261 55,715 39,619 95,334 1,030,533 1,030,533 1,125,867 23,744 6,178 (865,748) (859,570)

8,094 62,686 70,780 70, ,261 55,715 39,619 95,334 1,030,533 1,030,533 1,125,867 23,744 6,178 (865,748) (859,570) Statement of Net Position June 30, 2016 ASSETS AND DEFERRED OUTFLOWS Current Assets: Cash and Cash Equivalents Receivables Due from Other Governments Total Current Assets 8,094 62,686 70,780 Total Assets

More information

Town of Carrboro, North Carolina Balance Sheet Governmental Funds June 30, 2016

Town of Carrboro, North Carolina Balance Sheet Governmental Funds June 30, 2016 Balance Sheet Governmental June 30, 2016 Major Grants Revolving Bond Capital Administration General Fund Loan Fund Fund Projects Fund Fund ASSETS Cash and cash equivalents $ 14,749,029 $ 493,234 $ 1,623,198

More information

Statement of Net Position (Deficit) June 30, 2017

Statement of Net Position (Deficit) June 30, 2017 13 CITY and BOROUGH OF JUNEAU Statement of Net Position (Deficit) June 30, 2017 Primary Government School District Governmental Business type Component Activities Activities Totals Unit ASSETS AND DEFERRED

More information

Governmental Activities

Governmental Activities Statement of Net Position June 30, 2015 Activities Business-type Activities Total Component Unit Housing and Community Services Agency Assets Current assets Cash and Investments $ 164,721,343 $ 25,551,358

More information

COUNTY OF MARQUETTE, MICHIGAN ALL INTERNAL SERVICE FUNDS COMBINING STATEMENT OF NET POSITION. December 31, 2013

COUNTY OF MARQUETTE, MICHIGAN ALL INTERNAL SERVICE FUNDS COMBINING STATEMENT OF NET POSITION. December 31, 2013 ALL INTERNAL SERVICE FUNDS COMBINING STATEMENT OF NET POSITION December 31, 2013 Negaunee Other Post- Service Center Employment Technology Fund Benefits Fund Total ASSETS Current Assets: Cash and equivalents

More information

TOWN OF FAIR HAVEN, VERMONT AUDIT REPORT

TOWN OF FAIR HAVEN, VERMONT AUDIT REPORT AUDIT REPORT FOR THE YEAR ENDED JUNE 30, 2018 FOR THE YEAR ENDED JUNE 30, 2018 TABLE OF CONTENTS Independent Auditor s Report 1-2 Management s Discussion and Analysis 3-9 Basic Financial Statements: Government-Wide

More information

BASIC FINANCIAL STATEMENTS. Page Government-wide Financial Statements Statement of Net Position Statement of Activities...

BASIC FINANCIAL STATEMENTS. Page Government-wide Financial Statements Statement of Net Position Statement of Activities... BASIC FINANCIAL STATEMENTS Page Government-wide Financial Statements Statement of Net Position... 16 Statement of Activities... 17 Fund Financial Statements Governmental Funds... 19 Proprietary Funds...

More information

STATE OF NEW MEXICO BLOOMFIELD MUNICIPAL SCHOOL DISTRICT NO. 6 ANNUAL FINANCIAL REPORT JUNE 30, 2016

STATE OF NEW MEXICO BLOOMFIELD MUNICIPAL SCHOOL DISTRICT NO. 6 ANNUAL FINANCIAL REPORT JUNE 30, 2016 STATE OF NEW MEXICO ANNUAL FINANCIAL REPORT JUNE 30, 2016 (This page intentionally left blank.) INTRODUCTORY SECTION STATE OF NEW MEXICO TABLE OF CONTENTS FOR THE YEAR ENDED JUNE 30, 2016 INTRODUCTORY

More information

COLLEGE OF SOUTHERN NEVADA STATEMENTS OF NET POSITION Unaudited

COLLEGE OF SOUTHERN NEVADA STATEMENTS OF NET POSITION Unaudited Financial Statements For the Years Ended June 30, 2017 and 2016 STATEMENTS OF NET POSITION Foundation 2017 2016 2017 2016 ASSETS Current Assets Cash and cash equivalents $ 7,156,000 $ 8,936,000 $ 53,000

More information

CITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2017

CITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2017 CITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2017 ASSETS DEBT TAX GENERAL SERVICE INCREMENT Cash and investments $ 28,910,771 $ 19,469,062 $ 2,460,350 Taxes receivable 58,841,748

More information

$ 444, ,844 12,538 94,691 3,007 1,328,921

$ 444, ,844 12,538 94,691 3,007 1,328,921 STATEMENT OF NET POSITION DECEMBER 31, 2015 ASSETS: Cash and cash equivalents Cash and cash equivalents - restricted Certificate of deposit Accounts receivable Loans receivable, net Total assets DEFFERRED

More information

CITY OF SHELTON, CONNECTICUT ANNUAL FINANCIAL REPORT. June 30, 2017

CITY OF SHELTON, CONNECTICUT ANNUAL FINANCIAL REPORT. June 30, 2017 ANNUAL FINANCIAL REPORT June 30, 2017 TABLE OF CONTENTS Page Number FINANCIAL SECTION Independent Auditor s Report 1-2 Management s Discussion and Analysis 3a-3g Basic Financial Statements: Government-Wide

More information

STATE OF NEW MEXICO BLOOMFIELD MUNICIPAL SCHOOL DISTRICT NO. 6 ANNUAL FINANCIAL REPORT

STATE OF NEW MEXICO BLOOMFIELD MUNICIPAL SCHOOL DISTRICT NO. 6 ANNUAL FINANCIAL REPORT STATE OF NEW MEXICO ANNUAL FINANCIAL REPORT (This page intentionally left blank.) INTRODUCTORY SECTION STATE OF NEW MEXICO FOR THE YEAR ENDED JUNE 30, 2015 TABLE OF CONTENTS INTRODUCTORY SECTION Table

More information

BASIC FINANCIAL STATEMENTS. Government Wide Financial Statements

BASIC FINANCIAL STATEMENTS. Government Wide Financial Statements BASIC FINANCIAL STATEMENTS Government Wide Financial Statements This page intentionally left blank. - 14 - STATEMENT OF NET POSITION JUNE 30, 2014 ASSETS Governmental Activities Business-type Activities

More information

Financial Statements (Unaudited) June 30, 2015

Financial Statements (Unaudited) June 30, 2015 Financial Statements (Unaudited) June 30, 2015 STATEMENTS OF NET POSITION (in $1,000s) June 30, 2015 Component Units 2015 2015 ASSETS Current Assets Cash and cash equivalents $ 5,777 $ 44,501 Short-term

More information

STATE OF NEW MEXICO. JEMEZ MOUNTAIN SCHOOL DISTRICT No. 53 ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2016

STATE OF NEW MEXICO. JEMEZ MOUNTAIN SCHOOL DISTRICT No. 53 ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2016 STATE OF NEW MEXICO JEMEZ MOUNTAIN SCHOOL DISTRICT No. 53 ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2016 INTRODUCTORY SECTION INTRODUCTORY SECTION Table of Contents Official Roster STATE OF

More information

Governmental Funds Balance Sheet

Governmental Funds Balance Sheet Governmental Funds Balance Sheet June 30, 2014 with comparative total amounts for 2013 and 2012 Roaded Service General Area Sales Tax ASSETS Equity in central treasury $ 13,650,143 7,348,741 - Receivables,

More information

THE SCHOOL BOARD OF MIAMI-DADE COUNTY, FLORIDA NON-MAJOR GOVERNMENTAL FUNDS COMBINING BALANCE SHEET JUNE 30, 2016 (amounts expressed in thousands)

THE SCHOOL BOARD OF MIAMI-DADE COUNTY, FLORIDA NON-MAJOR GOVERNMENTAL FUNDS COMBINING BALANCE SHEET JUNE 30, 2016 (amounts expressed in thousands) THE SCHOOL BOARD OF MIAMIDADE COUNTY, FLORIDA NONMAJOR GOVERNMENTAL FUNDS COMBINING BALANCE SHEET JUNE 30, 2016 (amounts expressed in thousands) Total Nonmajor Special Revenue Funds ASSETS Cash and cash

More information

BASIC FINANCIAL STATEMENTS- FUND FINANCIAL STATEMENTS

BASIC FINANCIAL STATEMENTS- FUND FINANCIAL STATEMENTS BASIC FINANCIAL STATEMENTS- FUND FINANCIAL STATEMENTS AE (This Page Intentionally Left Blank) 31 Balance Sheet Governmental Funds June 30, 2017 Teeter ASSETS AND DEFERRED OUTFLOWS OF Flood Debt RESOURCES:

More information

BASIC FINANCIAL STATEMENTS

BASIC FINANCIAL STATEMENTS BASIC FINANCIAL STATEMENTS 29 City of Grand Junction STATEMENT OF NET POSITION December 31, 2017 Component Primary Government Unit Governmental Activities Business-type Activities Total Downtown Development

More information

CITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2015

CITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2015 CITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2015 ASSETS DEBT TAX GENERAL SERVICE INCREMENT Cash and investments $ 24,534,410 $ 1,846,644 $ 482,630 Taxes receivable 57,786,569 29,876,286

More information

INTERNAL SERVICE FUNDS

INTERNAL SERVICE FUNDS INTERNAL SERVICE FUNDS are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of a governmental unit, or to other governmental

More information

ASSETS Current Assets: Cash $ 235,623 Receivables Due from Other Governments 187,337 Deposits 11,428 Total Current Assets 434,388

ASSETS Current Assets: Cash $ 235,623 Receivables Due from Other Governments 187,337 Deposits 11,428 Total Current Assets 434,388 Statement of Net Position June 30, 2014 ASSETS Current Assets: Cash $ 235,623 Receivables Due from Other Governments 187,337 Deposits 11,428 Total Current Assets 434,388 Noncurrent Assets: Capital Assets

More information

Noncurrent Liabilities: Long Term Debt 7,585,868 Net Pension Liability 4,032,746 Total Noncurrent Liabilities 11,618,614

Noncurrent Liabilities: Long Term Debt 7,585,868 Net Pension Liability 4,032,746 Total Noncurrent Liabilities 11,618,614 Statement of Net Position June 30, 2016 ASSETS AND DEFERRED OUTFLOWS Current Assets: Cash and Cash Equivalents $ 42,194 Receivables Due from Other Governments 534,531 Total Current Assets 576,725 Noncurrent

More information

ROANOKE RAPIDS GRADED SCHOOL DISTRICT Roanoke Rapids, North Carolina. Financial Statements For the Fiscal Year Ended June 30, 2017

ROANOKE RAPIDS GRADED SCHOOL DISTRICT Roanoke Rapids, North Carolina. Financial Statements For the Fiscal Year Ended June 30, 2017 ROANOKE RAPIDS GRADED SCHOOL DISTRICT Roanoke Rapids, North Carolina Financial Statements For the Fiscal Year Ended June 30, 2017 TABLE OF CONTENTS Exhibit Page No. Independent Auditors Report... 1 Management

More information

State of New Mexico Santa Rosa Consolidated Schools. Annual Financial Report June 30, 2016

State of New Mexico Santa Rosa Consolidated Schools. Annual Financial Report June 30, 2016 Annual Financial Report June 30, 2016 De'Aun Willoughby CPA, PC Certified Public Accountant Clovis, New Mexico 1 Table of Contents For the Year Ended June 30, 2016 Page Official Roster 6 Independent Auditor's

More information

STATE OF NEW MEXICO Exhibit A-1 SAMPLE SCHOOL DISTRICT (Page 1 of 2) STATEMENT OF NET POSITION JUNE 30, 2016 ASSETS

STATE OF NEW MEXICO Exhibit A-1 SAMPLE SCHOOL DISTRICT (Page 1 of 2) STATEMENT OF NET POSITION JUNE 30, 2016 ASSETS Exhibit A-1 (Page 1 of 2) STATEMENT OF NET POSITION Governmental Activities Component Unit ASSETS Cash and cash equivalents $ 2,537,709 $ 63,522 Receivables (net of allowance for uncollectibles) 287,340

More information

Montour School District

Montour School District Montour School District Single Audit June 30, 2015 TABLE OF CONTENTS Independent Auditor's Report Management s Discussion and Analysis i Financial Statements: Government-Wide Financial Statements: Statement

More information

City of Tombstone, Arizona Financial Statements. Year Ended June 30, 2016

City of Tombstone, Arizona Financial Statements. Year Ended June 30, 2016 City of Tombstone, Arizona Financial Statements Year Ended June 30, 2016 CONTENTS Page INDEPENDENT AUDITOR S REPORT 1 MANAGEMENT S DISCUSSION AND ANALYSIS (MD&A) (Required Supplementary Information) 5

More information

COLUMBIA SCHOOL DISTRICT. Audited Financial Statements For the Year Ended June 30, 2016

COLUMBIA SCHOOL DISTRICT. Audited Financial Statements For the Year Ended June 30, 2016 Audited Financial Statements TABLE OF CONTENTS INDEPENDENT AUDITOR S REPORT 1 MANAGEMENT S DISCUSSION AND ANALYSIS 4 BASIC FINANCIAL STATEMENTS 13 Government-wide Financial Statements Exhibit A Statement

More information

COMBINED FINANCIAL STATEMENTS

COMBINED FINANCIAL STATEMENTS COMBINED FINANCIAL STATEMENTS COMBINED BALANCE SHEET - ALL FUND TYPES, ACCOUNT GROUPS AND DISCRETELY PRESENTED COMPONENT UNITS SEPTEMBER 30, 1999 PROPRIETARY GOVERNMENTAL FUND TYPES FUND TYPES SPECIAL

More information

SWEETWATER COUNTY, WYOMING

SWEETWATER COUNTY, WYOMING FINANCIAL AND COMPLIANCE REPORT JUNE 30, 2017 CONTENTS INDEPENDENT AUDITOR S REPORT 1 and 2 MANAGEMENT S DISCUSSION AND ANALYSIS 3-11 (Required Supplementary Information) BASIC FINANCIAL STATEMENTS Government-Wide

More information

100 Bry Street Monroe, Louisiana Phone: (318)

100 Bry Street Monroe, Louisiana Phone: (318) 100 Bry Street Monroe, Louisiana 71201 Phone: (318) 432-5000 www.opsb.net NOTICE OF FILING OF UNAUDITED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2018 NAME OF ISSUER: EAST OUACHITA PARISH

More information

State of New Mexico Springer Municipal Schools. Annual Financial Report June 30, 2016

State of New Mexico Springer Municipal Schools. Annual Financial Report June 30, 2016 Annual Financial Report June 30, 2016 De'Aun Willoughby CPA, PC Certified Public Accountant Clovis, New Mexico Table of Contents Official Roster 5 Independent Auditor's Report.. 6-8 Basic Financial Statements

More information

CITY OF BARRE, VERMONT AUDIT REPORT AND REPORTS ON COMPLIANCE AND INTERNAL CONTROL JUNE 30, 2017

CITY OF BARRE, VERMONT AUDIT REPORT AND REPORTS ON COMPLIANCE AND INTERNAL CONTROL JUNE 30, 2017 AUDIT REPORT AND REPORTS ON COMPLIANCE AND INTERNAL CONTROL AUDIT REPORT TABLE OF CONTENTS Page # Independent Auditor s Report 1-4 Basic Financial Statements: Statement of Net Position Exhibit A 5 Statement

More information

STATE OF NEW MEXICO CLOVIS MUNICPAL SCHOOLS ANNUAL FINANCIAL REPORT JUNE 30, 2011

STATE OF NEW MEXICO CLOVIS MUNICPAL SCHOOLS ANNUAL FINANCIAL REPORT JUNE 30, 2011 STATE OF NEW MEXICO CLOVIS MUNICPAL SCHOOLS ANNUAL FINANCIAL REPORT JUNE 30, 2011 (This page intentionally left blank.) INTRODUCTORY SECTION (This page intentionally left blank.) ANNUAL FINANCIAL REPORT

More information

STATE OF NEW MEXICO CITY OF GALLUP ANNUAL FINANCIAL REPORT JUNE 30, 2014

STATE OF NEW MEXICO CITY OF GALLUP ANNUAL FINANCIAL REPORT JUNE 30, 2014 STATE OF NEW MEXICO CITY OF GALLUP ANNUAL FINANCIAL REPORT JUNE 30, 2014 This page is intentionally left blank 2 INTRODUCTORY SECTION 3 STATE OF NEW MEXICO Table of Contents June 30, 2014 Exhibit Page

More information

State of New Mexico Dexter Consolidated Schools. Annual Financial Report June 30, 2016

State of New Mexico Dexter Consolidated Schools. Annual Financial Report June 30, 2016 Annual Financial Report June 30, 2016 De'Aun Willoughby CPA, PC Certified Public Accountant Clovis, New Mexico Table of Contents For the Year Ended June 30, 2016 Official Roster 6 Independent Auditor's

More information

STATE OF NEW MEXICO GALLUP-MCKINLEY COUNTY SCHOOLS ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, (With Auditors Report Thereon)

STATE OF NEW MEXICO GALLUP-MCKINLEY COUNTY SCHOOLS ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, (With Auditors Report Thereon) STATE OF NEW MEXICO GALLUP-MCKINLEY COUNTY SCHOOLS ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2016 (With Auditors Report Thereon) INTRODUCTORY SECTION STATE OF NEW MEXICO GALLUP-MCKINLEY COUNTY

More information

HUNTLEY SIGMON & ASSOCIATES CPAs, PLLC H S & A Certified Public Accountants

HUNTLEY SIGMON & ASSOCIATES CPAs, PLLC H S & A Certified Public Accountants HUNTLEY SIGMON & ASSOCIATES CPAs, PLLC H S & A Certified Public Accountants WILKES COUNTY BOARD OF EDUCATION WILKES, NORTH CAROLINA ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2015 CERTIFIED PUBLIC

More information

TROY SCHOOL DISTRICT No. 287 Troy, Idaho Audited Financial Statements For the Year Ended June 30, 2013

TROY SCHOOL DISTRICT No. 287 Troy, Idaho Audited Financial Statements For the Year Ended June 30, 2013 TROY SCHOOL DISTRICT No. 287 Audited Financial Statements For the Year Ended June 30, 2013 315 S Almon P.O. Box 9043 Moscow, Idaho 83843 1543 208 882 5547 Fax 208 882 3724 www.haydenross.com TROY SCHOOL

More information

The following document was not prepared by the Office of the State Auditor, but was prepared by and submitted to the Office of the State Auditor by a

The following document was not prepared by the Office of the State Auditor, but was prepared by and submitted to the Office of the State Auditor by a The following document was not prepared by the Office of the State Auditor, but was prepared by and submitted to the Office of the State Auditor by a private CPA firm. The document was placed on this web

More information

CHARTER TOWNSHIP OF COMMERCE OAKLAND COUNTY, MICHIGAN FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2016 AND INDEPENDENT AUDITORS REPORT

CHARTER TOWNSHIP OF COMMERCE OAKLAND COUNTY, MICHIGAN FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2016 AND INDEPENDENT AUDITORS REPORT OAKLAND COUNTY, MICHIGAN FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2016 AND INDEPENDENT AUDITORS REPORT C O N T E N T S PAGE INDEPENDENT AUDITORS REPORT 1-2 MANAGEMENT'S DISCUSSION AND ANALYSIS

More information

CITY OF CHEYENNE FINANCIAL & COMPLIANCE REPORT

CITY OF CHEYENNE FINANCIAL & COMPLIANCE REPORT CITY OF CHEYENNE FINANCIAL & COMPLIANCE REPORT Cheyenne, Wyoming Year Ended Prepared by City Treasurer s Office This page is intentionally left blank 2 City of Cheyenne Financial and Compliance Report

More information

School District of the Menomonie Area Menomonie, Wisconsin

School District of the Menomonie Area Menomonie, Wisconsin Menomonie, Wisconsin Financial Statements With Supplementary Financial Information Year Ended June 30, 2016 Financial Statements With Supplementary Financial Information Year Ended June 30, 2016 Table

More information

State of New Mexico Pojoaque Valley Schools

State of New Mexico Pojoaque Valley Schools State of New Mexico ANNUAL FINANCIAL REPORT For the Year Ended June 30, 2018 THIS PAGE INTENTIONALLY LEFT BLANK - 2 - Introductory Section - 3 - Table of Contents June 30, 2018 INTRODUCTORY SECTION Table

More information

The following document was not prepared by the Office of the State Auditor, but was prepared by and submitted to the Office of the State Auditor by a

The following document was not prepared by the Office of the State Auditor, but was prepared by and submitted to the Office of the State Auditor by a The following document was not prepared by the Office of the State Auditor, but was prepared by and submitted to the Office of the State Auditor by a private CPA firm. The document was placed on this web

More information

2018 INDEPENDENT AUDITOR S REPORT

2018 INDEPENDENT AUDITOR S REPORT 2018 INDEPENDENT AUDITOR S REPORT Independent Auditor s Report To the Board of Directors of the State Bar of Texas: Report on the Financial Statements We have audited the accompanying financial statements

More information

The following document was not prepared by the Office of the State Auditor, but was prepared by and submitted to the Office of the State Auditor by a

The following document was not prepared by the Office of the State Auditor, but was prepared by and submitted to the Office of the State Auditor by a The following document was not prepared by the Office of the State Auditor, but was prepared by and submitted to the Office of the State Auditor by a private CPA firm. The document was placed on this web

More information

Steel Valley School District

Steel Valley School District Steel Valley School District Financial Statements and Required Supplementary and Supplementary Information Year Ended June 30, 2016 with Independent Auditor s Reports TABLE OF CONTENTS Independent Auditor's

More information

TOWN OF SHELBURNE, VERMONT AUDIT REPORT JUNE 30, 2017

TOWN OF SHELBURNE, VERMONT AUDIT REPORT JUNE 30, 2017 AUDIT REPORT AUDIT REPORT TABLE OF CONTENTS Page # Independent Auditor s Report 1-3 Management s Discussion and Analysis 4-12 Basic Financial Statements: Statement of Net Position Exhibit A 13 Statement

More information

The notes to the financial statements are an integral part of this statement

The notes to the financial statements are an integral part of this statement 2017 Comprehensive Annual Financial Report City of Tacoma, Washington STATEMENT OF NET POSITION December 31, 2017 (amounts expressed in thousands) Page 1 of 2 PRIMARY GOVERNMENT Governmental Business-Type

More information

UNIFIED SCHOOL DISTRICT OF DE PERE DE PERE, WISCONSIN ANNUAL FINANCIAL REPORT JUNE 30, 2017

UNIFIED SCHOOL DISTRICT OF DE PERE DE PERE, WISCONSIN ANNUAL FINANCIAL REPORT JUNE 30, 2017 DE PERE, WISCONSIN ANNUAL FINANCIAL REPORT JUNE 30, 2017 June 30, 2017 Table of Contents Page No. INDEPENDENT AUDITORS' REPORT MANAGEMENT'S DISCUSSION AND ANALYSIS BASIC FINANCIAL STATEMENTS District-wide

More information

City of Grand Ledge. FINANCIAL STATEMENTS (With Required Supplementary Information) June 30, 2018

City of Grand Ledge. FINANCIAL STATEMENTS (With Required Supplementary Information) June 30, 2018 FINANCIAL STATEMENTS (With Required Supplementary Information) TABLE OF CONTENTS Page INDEPENDENT AUDITOR S REPORT MANAGEMENT S DISCUSSION AND ANALYSIS i-iii iv-x BASIC FINANCIAL STATEMENTS Government-wide

More information

BLOOMINGTON-NORMAL AIRPORT AUTHORITY OF MCLEAN COUNTY, ILLINOIS FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR S REPORT.

BLOOMINGTON-NORMAL AIRPORT AUTHORITY OF MCLEAN COUNTY, ILLINOIS FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR S REPORT. OF MCLEAN COUNTY, ILLINOIS FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR S REPORT April 30, 2015 OF MCLEAN COUNTY, ILLINOIS TABLE OF CONTENTS Page(s) INDEPENDENT AUDITOR S REPORT... 1-3 MANAGEMENT S DISCUSSION

More information

Financial Statements (Unaudited) June 30, 2017

Financial Statements (Unaudited) June 30, 2017 Financial Statements (Unaudited) June 30, 2017 STATEMENTS OF NET POSITION (in 1,000s) June 30, 2017 Component Units 2017 2017 ASSETS Current Assets Cash and cash equivalents 17,824 34,372 Short-term investments

More information

Jersey Shore Area School District

Jersey Shore Area School District Financial Statements and Supplementary Information Table of Contents Independent Auditors Report 1 Management s Discussion and Analysis (Unaudited) 4 Basic Financial Statements: Government-Wide Financial

More information

State of New Mexico West Las Vegas Schools. Annual Financial Report June 30, 2016

State of New Mexico West Las Vegas Schools. Annual Financial Report June 30, 2016 Annual Financial Report June 30, 2016 De'Aun Willoughby CPA, PC Certified Public Accountant Clovis, New Mexico 1 Table of Contents Page Official Roster 6 Independent Auditor's Report. 7-9 Basic Financial

More information

TOWN OF YARMOUTH, MAINE. Annual Financial Report. For the year ended June 30, 2017

TOWN OF YARMOUTH, MAINE. Annual Financial Report. For the year ended June 30, 2017 Annual Financial Report For the year ended June 30, 2017 Annual Financial Report Year ended June 30, 2017 Table of Contents Statement Page Independent Auditor's Report 1-3 Management s Discussion and Analysis

More information

SCHERTZ-CIBOLO-UNIVERSAL CITY INDEPENDENT SCHOOL DISTRICT ANNUAL FINANCIAL REPORT

SCHERTZ-CIBOLO-UNIVERSAL CITY INDEPENDENT SCHOOL DISTRICT ANNUAL FINANCIAL REPORT SCHERTZ-CIBOLO-UNIVERSAL CITY INDEPENDENT SCHOOL DISTRICT ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED AUGUST 31, 2016 SCHERTZ-CIBOLO-UNIVERSAL CITY INDEPENDENT SCHOOL DISTRICT ANNUAL FINANCIAL REPORT FOR

More information

The Crossings at Fleming Island Community Development District ANNUAL FINANCIAL REPORT. September 30, 2012

The Crossings at Fleming Island Community Development District ANNUAL FINANCIAL REPORT. September 30, 2012 The Crossings at Fleming Island Community Development District ANNUAL FINANCIAL REPORT ANNUAL FINANCIAL REPORT Fiscal Year Ended TABLE OF CONTENTS Page Number REPORT OF INDEPENDENT AUDITORS 1-2 MANAGEMENT

More information

CITY OF DES MOINES, IOWA COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2016

CITY OF DES MOINES, IOWA COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2016 COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2016 ASSETS GENERAL OTHER TOTALS Cash and investments $ 26,678,708 $ 2,599,415 $ 29,278,123 Taxes receivable 57,769,078 --- 57,769,078

More information

MARPLE NEWTOWN SCHOOL DISTRICT FINANCIAL STATEMENTS AND SINGLE AUDIT. For the Year Ended June 30, 2016

MARPLE NEWTOWN SCHOOL DISTRICT FINANCIAL STATEMENTS AND SINGLE AUDIT. For the Year Ended June 30, 2016 FINANCIAL STATEMENTS AND SINGLE AUDIT For the Year Ended June 30, 2016 TABLE OF CONTENTS Page INDEPENDENT AUDITOR S REPORT 1 MANAGEMENT S DISCUSSION AND ANALYSIS (Unaudited) 4 BASIC FINANCIAL STATEMENTS

More information

CITY OF DES MOINES, IOWA COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2018

CITY OF DES MOINES, IOWA COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2018 COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2018 ASSETS GENERAL OTHER TOTALS Cash and investments $ 29,719,524 $ 2,222,625 $ 31,942,149 Taxes receivable 63,134,478 --- 63,134,478

More information

TOWN OF PLAISTOW, NEW HAMPSHIRE ANNUAL FINANCIAL REPORT AS OF AND FOR THE FISCAL YEAR ENDED DECEMBER 31, 2017

TOWN OF PLAISTOW, NEW HAMPSHIRE ANNUAL FINANCIAL REPORT AS OF AND FOR THE FISCAL YEAR ENDED DECEMBER 31, 2017 TOWN OF PLAISTOW, NEW HAMPSHIRE ANNUAL FINANCIAL REPORT AS OF AND FOR THE FISCAL YEAR ENDED DECEMBER 31, 2017 TOWN OF PLAISTOW, NEW HAMPSHIRE ANNUAL FINANCIAL REPORT AS OF AND FOR THE FISCAL YEAR ENDED

More information

CITY OF DES MOINES, IOWA COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2017

CITY OF DES MOINES, IOWA COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2017 COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2017 ASSETS GENERAL OTHER TOTALS Cash and investments $ 26,565,414 $ 2,345,357 $ 28,910,771 Taxes receivable 58,841,748 --- 58,841,748

More information

CITY OF WEST BEND West Bend, Wisconsin

CITY OF WEST BEND West Bend, Wisconsin West Bend, Wisconsin FINANCIAL STATEMENTS Including Independent Auditors Report TABLE OF CONTENTS Page Independent Auditors Report i ii Required Supplementary Information Management s Discussion and Analysis

More information

STATE OF NEW MEXICO TAOS COUNTY TABLE OF CONTENTS

STATE OF NEW MEXICO TAOS COUNTY TABLE OF CONTENTS TABLE OF CONTENTS INTRODUCTORY SECTION Table of Contents 1 Official Roster 4 Management s Discussion and Analysis 5 Independent Auditor's Report 15 FINANCIAL SECTION Basic Financial Statements Government

More information

CITY OF BRISTOL, VIRGINIA SCHOOL BOARD (A COMPONENT UNIT OF THE CITY OF BRISTOL, VIRGINIA) ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2017

CITY OF BRISTOL, VIRGINIA SCHOOL BOARD (A COMPONENT UNIT OF THE CITY OF BRISTOL, VIRGINIA) ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2017 CITY OF BRISTOL, VIRGINIA SCHOOL BOARD (A COMPONENT UNIT OF THE CITY OF BRISTOL, VIRGINIA) ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2017 CITY OF BRISTOL, VIRGINIA SCHOOL BOARD (A COMPONENT UNIT

More information

Hinds County, Mississippi. Audited Financial Statements and Special Reports. For the Year Ended September 30, 2016

Hinds County, Mississippi. Audited Financial Statements and Special Reports. For the Year Ended September 30, 2016 Hinds County, Mississippi Audited Financial Statements and Special Reports TABLE OF CONTENTS Independent Auditor s Report 3 Management s Discussion and Analysis 5 Financial Statements: Statement of Net

More information

GAYLORD COMMUNITY SCHOOLS GAYLORD, MICHIGAN FINANCIAL STATEMENTS JUNE 30, 2015

GAYLORD COMMUNITY SCHOOLS GAYLORD, MICHIGAN FINANCIAL STATEMENTS JUNE 30, 2015 GAYLORD, MICHIGAN FINANCIAL STATEMENTS JUNE 30, 2015 TABLE OF CONTENTS Independent Auditor's Report 1-3 Management's Discussion and Analysis 4-12 Basic Financial Statements District-wide Financial Statements

More information

CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2018

CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2018 CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2018 ASSETS PARKING FACILITIES SEWER STORMWATER SYSTEM SYSTEM UTILITY Current assets: Unrestricted current assets: Cash and

More information

INTERNAL SERVICE FUNDS

INTERNAL SERVICE FUNDS INTERNAL SERVICE FUNDS are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of a governmental unit, or to other governmental

More information

BALDWIN-WHITEHALL SCHOOL DISTRICT PITTSBURGH, PENNSYLVANIA JUNE 30, 2017

BALDWIN-WHITEHALL SCHOOL DISTRICT PITTSBURGH, PENNSYLVANIA JUNE 30, 2017 PITTSBURGH, PENNSYLVANIA JUNE 30, 2017 AUDIT REPORT PITTSBURGH, PENNSYLVANIA TABLE OF CONTENTS Page Independent Auditor s Report 1 3 Management s Discussion and Analysis (MD&A) i - xi Statement of Net

More information

STATE OF NEW MEXICO AZTEC MUNICIPAL SCHOOL DISTRICT FINANCIAL STATEMENTS AND REQUIRED SUPPLEMENTAL INFORMATION WITH ACCOMPANYING AUDITORS REPORTS

STATE OF NEW MEXICO AZTEC MUNICIPAL SCHOOL DISTRICT FINANCIAL STATEMENTS AND REQUIRED SUPPLEMENTAL INFORMATION WITH ACCOMPANYING AUDITORS REPORTS AZTEC MUNICIPAL SCHOOL DISTRICT FINANCIAL STATEMENTS AND REQUIRED SUPPLEMENTAL INFORMATION WITH ACCOMPANYING AUDITORS REPORTS FOR THE YEAR ENDED JUNE 30, 2014 Table of Contents June 30, 2014 INTRODUCTION

More information

GAYLORD COMMUNITY SCHOOLS GAYLORD, MICHIGAN FINANCIAL STATEMENTS JUNE 30, 2016

GAYLORD COMMUNITY SCHOOLS GAYLORD, MICHIGAN FINANCIAL STATEMENTS JUNE 30, 2016 GAYLORD, MICHIGAN FINANCIAL STATEMENTS JUNE 30, 2016 TABLE OF CONTENTS Independent Auditor's Report 1-3 Management's Discussion and Analysis 4-11 Basic Financial Statements District-wide Financial Statements

More information

WHITE & ASSOCIATES, PSC CERTIFIED PUBLIC ACCOUNTANTS 1407 Lexington Road Richmond, Kentucky Phone (859) Fax (859)

WHITE & ASSOCIATES, PSC CERTIFIED PUBLIC ACCOUNTANTS 1407 Lexington Road Richmond, Kentucky Phone (859) Fax (859) ESTILL COUNTY SCHOOL DISTRICT AUDITED FINANCIAL STATEMENTS AND SUPPLEMENTAL SCHEDULES For the year ended June 30, 2013 Prepared by: WHITE & ASSOCIATES, PSC CERTIFIED PUBLIC ACCOUNTANTS 1407 Lexington Road

More information

SPENCER-VAN ETTEN CENTRAL SCHOOL DISTRICT

SPENCER-VAN ETTEN CENTRAL SCHOOL DISTRICT SPENCER-VAN ETTEN CENTRAL SCHOOL DISTRICT Spencer, New York FINANCIAL REPORT June 30, 2018 TABLE OF CONTENTS Independent Auditor s Report... 1-3 Required Supplementary Information Management s Discussion

More information

PENNSYLVANIA CYBER CHARTER SCHOOL MIDLAND, PENNSYLVANIA FINANCIAL STATEMENTS JUNE 30, 2015

PENNSYLVANIA CYBER CHARTER SCHOOL MIDLAND, PENNSYLVANIA FINANCIAL STATEMENTS JUNE 30, 2015 MIDLAND, PENNSYLVANIA FINANCIAL STATEMENTS JUNE 30, 2015 DELUZIO & COMPANY, LLP CERTIFIED PUBLIC ACCOUNTANTS & BUSINESS ADVISORS MIDLAND, PA TABLE OF CONTENTS Page(s) Independent Auditors Report... 1-3

More information

MADISON METROPOLITAN SCHOOL DISTRICT Madison, Wisconsin. FINANCIAL STATEMENTS June 30, 2018

MADISON METROPOLITAN SCHOOL DISTRICT Madison, Wisconsin. FINANCIAL STATEMENTS June 30, 2018 MADISON METROPOLITAN SCHOOL DISTRICT Madison, Wisconsin FINANCIAL STATEMENTS Madison, Wisconsin TABLE OF CONTENTS Page INDEPENDENT AUDITORS REPORT... 1 MANAGEMENT S DISCUSSION AND ANALYSIS... 4 BASIC FINANCIAL

More information

LEBANON SCHOOL DISTRICT LEBANON, PENNSYLVANIA AUDIT REPORT

LEBANON SCHOOL DISTRICT LEBANON, PENNSYLVANIA AUDIT REPORT LEBANON, PENNSYLVANIA AUDIT REPORT JUNE 30, 2016 TABLE OF CONTENTS PAGE INDEPENDENT AUDITOR S REPORT 1-3 MANAGEMENT S DISCUSSION AND ANALYSIS 4-12 BASIC FINANCIAL STATEMENTS Entity-wide Financial Statements:

More information

BOX ELDER COUNTY, UTAH FINANCIAL REPORT

BOX ELDER COUNTY, UTAH FINANCIAL REPORT BOX ELDER COUNTY, UTAH FINANCIAL REPORT YEAR ENDED DECEMBER 31, 2008 BOX ELDER COUNTY FINANCIAL REPORT DECEMBER 31, 2008 BOX ELDER COUNTY FINANCIAL REPORT DECEMBER 31, 2008 TABLE OF CONTENTS Independent

More information

Hinds County, Mississippi. Audited Financial Statements and Special Reports. For the Year Ended September 30, 2015

Hinds County, Mississippi. Audited Financial Statements and Special Reports. For the Year Ended September 30, 2015 Hinds County, Mississippi Audited Financial Statements and Special Reports TABLE OF CONTENTS Independent Auditor s Report 3 Management s Discussion and Analysis 5 Financial Statements: Statement of Net

More information

The following document was not prepared by the Office of the State Auditor, but was prepared by and submitted to the Office of the State Auditor by a

The following document was not prepared by the Office of the State Auditor, but was prepared by and submitted to the Office of the State Auditor by a The following document was not prepared by the Office of the State Auditor, but was prepared by and submitted to the Office of the State Auditor by a private CPA firm. The document was placed on this web

More information

CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2015

CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2015 CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2015 BUSINESS-TYPE ACTIVITIES - ENTERPRISE FUNDS PARKING FACILITIES SEWER STORMWATER SYSTEM SYSTEM UTILITY ASSETS Current assets:

More information

TOOELE CITY CORPORATION. Financial Statements and Independent Auditor's Report. June 30, 2012

TOOELE CITY CORPORATION. Financial Statements and Independent Auditor's Report. June 30, 2012 Financial Statements and Independent Auditor's Report June 30, 2012 Table of Contents Page Independent Auditor's Report 1 Management's Discussion and Analysis 3 Basic Financial Statements: Government-Wide

More information

PENNRIDGE SCHOOL DISTRICT

PENNRIDGE SCHOOL DISTRICT ANNUAL FINANCIAL REPORT Year Ended June 30, 2011 INTRODUCTORY SECTION TABLE OF CONTENTS Page No. INTRODUCTORY SECTION Table of Contents... 1 FINANCIAL SECTION Independent Auditors' Report... 3 Management's

More information

CITY OF CASEY, ILLINOIS. FINANCIAL STATEMENTS For the Year Ended April 30, 2018

CITY OF CASEY, ILLINOIS. FINANCIAL STATEMENTS For the Year Ended April 30, 2018 FINANCIAL STATEMENTS For the Year Ended April 30, 2018 TABLE OF CONTENTS Page No. INDEPENDENT AUDITOR'S REPORT... 1 INDEPENDENT AUDITOR S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE

More information

TOOELE CITY CORPORATION. Financial Statements and Independent Auditor's Report. June 30, 2014

TOOELE CITY CORPORATION. Financial Statements and Independent Auditor's Report. June 30, 2014 Financial Statements and Independent Auditor's Report June 30, 2014 Table of Contents Page Independent Auditor's Report 1 Management's Discussion and Analysis 3 Basic Financial Statements: Government-Wide

More information

NORTHPORT SCHOOL DEPARTMENT

NORTHPORT SCHOOL DEPARTMENT NORTHPORT SCHOOL DEPARTMENT NORTHPORT, MAINE FINANCIAL AUDIT REPORT NORTHPORT SCHOOL DEPARTMENT NORTHPORT, MAINE TABLE OF CONTENTS FINANCIAL SECTION EXHIBITS Independent Auditors Report Management Discussion

More information

TOWN OF ASHFORD, CONNECTICUT BASIC FINANCIAL STATEMENTS, SUPPLEMENTARY INFORMATION, AND INDEPENDENT AUDITOR S REPORT

TOWN OF ASHFORD, CONNECTICUT BASIC FINANCIAL STATEMENTS, SUPPLEMENTARY INFORMATION, AND INDEPENDENT AUDITOR S REPORT BASIC FINANCIAL STATEMENTS, SUPPLEMENTARY INFORMATION, AND INDEPENDENT AUDITOR S REPORT JUNE 30, 2014 Contents Page Independent Auditor s Report 1 Management s Discussion and Analysis (Unaudited) 3 Basic

More information

MANATEE SCHOOL OF ARTS AND SCIENCES, INC. (A CHARTER SCHOOL AND COMPONENT UNIT OF THE SCHOOL BOARD OF MANATEE COUNTY) FINANCIAL STATEMENTS

MANATEE SCHOOL OF ARTS AND SCIENCES, INC. (A CHARTER SCHOOL AND COMPONENT UNIT OF THE SCHOOL BOARD OF MANATEE COUNTY) FINANCIAL STATEMENTS MANATEE SCHOOL OF ARTS AND SCIENCES, INC. (A CHARTER SCHOOL AND COMPONENT UNIT OF THE SCHOOL BOARD OF MANATEE COUNTY) FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2018 FINANCIAL STATEMENTS FOR

More information

HAMILTON-WENHAM REGIONAL SCHOOL DISTRICT REPORT ON EXAMINATION OF BASIC FINANCIAL STATEMENTS

HAMILTON-WENHAM REGIONAL SCHOOL DISTRICT REPORT ON EXAMINATION OF BASIC FINANCIAL STATEMENTS HAMILTON-WENHAM REGIONAL SCHOOL DISTRICT REPORT ON EXAMINATION OF BASIC FINANCIAL STATEMENTS YEAR ENDED JUNE 30, 2018 HAMILTON-WENHAM REGIONAL SCHOOL DISTRICT REPORT ON EXAMINATION OF BASIC FINANCIAL STATEMENTS

More information

PAULDING COUNTY BOARD OF EDUCATION DALLAS, GEORGIA

PAULDING COUNTY BOARD OF EDUCATION DALLAS, GEORGIA PAULDING COUNTY BOARD OF EDUCATION DALLAS, GEORGIA ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2015 (Including Independent Auditor's Reports) PAULDING COUNTY BOARD OF EDUCATION - TABLE OF

More information