Region V Conference UFARS 101 April 04, 2013
|
|
- Melanie Bernadette Dickerson
- 6 years ago
- Views:
Transcription
1 4/1/201 Region V Conference UFARS 101 April 04, 201 Sarah Miller, Presenter David Day, Presenter Minnesota Department of Education Division of School Finance 1500 Highway 6 West Roseville, MN 5511 Agenda Uniform Accounting and Financial Reporting System (UFARS) Overview MDE Website UFARS Manual UFARS Coding Structure Dimensions Revenue Coding Dimensions Assets, Liabilities and Fund Balance Coding Summary 2 1
2 4/1/201 UFARS Overview UFARS UNIFORM FINANCIAL ACCOUNTING and REPORTING STANDARDS Accounting and UFARS Overview ACCOUNTING, BUDGETING, AND REPORTING REQUIREMENT (Minn. Stat. 12B.77) Law 1976 Subdivision 1. Uniform financial accounting and reporting standards. Each Minnesota school district must adopt the uniform financial accounting and reporting standards for Minnesota school districts provided for in guidelines adopted by the department. All Minnesota school reporting entities are required by law to prepare financial reports and annual budgets. These financial reports include the detailed tracking of revenues and expenditures within UFARS fund classifications to meet legislative requirements and provide financial accountability for public fund allocations. 4 2
3 4/1/201 UFARS Overview 5 UFARS Overview REVENUE CODING 6
4 4/1/201 UFARS Overview UFARS Manual Pages 4 7 EXPENDITURES 8 4
5 4/1/201 UFARS CODING STRUCTURE - EXPENDITURES 6 Dimensions 1 Fund 2 Organization Program 4 Finance 5 Object 6 Course FD 2 ORG PRG FIN OBJ CRS 17 Digits 9 Fund Dimension Five Fund Categories Operating Funds Non-Operating Funds Fund 01 General Fund Fund 06 Building Construction Fund Fund 02 Food Service Fund Fund 07 Debt Service Fund Fund 04 Community Service Fund Fund 47 OPEB Debt Service Fund Fiduciary Funds Fund 08 Trust Fund Fund 09 Agency Fund Fund 45 OPEB Irrevocable Trust Fund Proprietary Funds Fund 20 Internal Service Fund Fund 25 OPEB Internal Service Fund Account Groups Fund 98 General Fixed Assets Group Fund 99 General Long-Term Debt Group 10 5
6 4/1/201 Fund 01 General Fund 11 General Fund (01) General Fund (01) Activities District Administration Other Activities Operations & Maintenance Pupil Transportation District Instructional Educational Superintendent Student Support Programs Capital Expenditures General Fund is used to account for all revenues & expenditures not accounted for elsewhere. 12 6
7 4/1/201 Organization/Site Dimension (UFARS Manual Chapter 2) The purpose of the organization/site dimension is to identifies expenditures by a specific budgeted learning site or district-wide. A budgeted learning site is an organizational unit where students attend: Established for a specific purpose Registered with the Department as an official learning site within a district 1 In accordance with instructions provided for MARSS and STAR, expenditures that occur at more than three sites may be designated as District-Wide (Organization Code 005). District-Wide or Not Otherwise Identified by Budgeted Learning Site Used for activities that cannot be related to an individual budgeted learning site. In general, these program codes should be coded to Organization Code 005 (District-wide): Board of Education (010) Office of Superintendent (020) Instructional Administration (00) District Support Services (100 series) Community Education and Services (500 series) Fiscal and Other Fixed Cost Programs (900 series) 14 7
8 4/1/201 Organization/Site Dimension Typical budgeted learning sites are: Elementary, middle or secondary schools (whether or not it is in a separate building) or A budgeted learning site that is located in several buildings and is identified in the MARSS and STAR systems. Each reporting entity must use the same numbers in the UFARS reporting system as they use in the Minnesota Automated Reporting Student System (MARSS) and the Staff Automated Reporting System (STAR). 15 Budgeted Learning Sites: , , , 999 These codes should be used for budgeted learning sites. This must include, but not be limited to, expenditures for Basic Skills Education, expenditures pursuant to a sitebased management agreement, and area learning center expenditures. Following program codes should use budgeted learning sites : School Administration (050) Elementary and Secondary Regular Instruction (200 series) Career and Technical Education Instruction (00 series) Following program codes should use District-Wide (005) or , budgeted learning sites: Special Education Instruction (400 series) Instructional Support Services (600 series) Pupil Support Services (700 series) Sites and Buildings (800 series) 16 8
9 4/1/201 Home School Sites (799) Record expenditures made by all home school sites. This Organization/Site code cannot be used as a budgeted learning site number. Tuition Billing Sites (998) Individual tuition payments for students served outside of the district. 17 Click Here 18 9
10 4/1/ Program Dimension (UFARS Manual Chapter ) Encompasses all aspects of school district operations, including instructional, administrative and various support activities. Program Code 000 is not a valid code for expenditures
11 4/1/201 Program Dimension Program Code Dimension ten categories: 1) Administration ( ) 2) District Support Services ( ) ) Elementary and Secondary Regular Instruction ( ) 4) Vocational Education Instruction (00-99) 5) Special Education ( ) 6) Community Education and Services ( ) 7) Instructional Support Services ( ) 8) Pupil Support Services ( ) 9) Sites and Buildings ( ) 10) Fiscal and Other Fixed Costs Programs ( ) 21 Finance Dimension (UFARS Manual Chapter 4) Used to record revenues and expenditures that relate to an activity funded by a categorical aid or levy* revenue limited by: Minnesota Statutes Federal Regulations. Must be used in all cases for revenues and expenditures which relate to a restricted/reserved fund balance. * Categorical Aids or levy Categorical revenue formulas are generally used to meet costs that vary significantly between district (i.e., special education) or promote certain types of programs (i.e. career and technical aid, adult basic education aid). Safe Schools is a categorical levy
12 4/1/201 Finance Dimension has 12 Categories (FY 201): 1) District Wide (000) 2) American Recovery and Reinvestment Act (ARRA) Stabilization ( )¹ ) State Supported Programs (00 series) 4) ARRA Targeted and Federal Formula Grants (400 & 600 series)¹ 5) Federal Aid Received Directly from Federal Sources (500 series) 6) Child Nutrition ( ) 7) Transportation (711-79) 8) Special Education ( ) 9) State Placement ( ) 10) Levy Supported Programs ( ) 11) Federal Competitive Grants (800 & 900 series excluding 80 & 85) 12) Career & Technical Education & School-To-Work (80 & 85) ¹Note: Most ARRA awards have expired. FY 201 available only for recoveries due to audits, reconciliations and entitlement adjustments. 2 Object Dimension (UFARS Manual Chapter 5) Identifies the service or commodity obtained as the result of an expenditure. This is the most detailed dimension 000 can not be used in the expenditure coding The object dimension has 8 categories OBJECT DIMENSIONS Salaries & Wages (100 series) Capital Expenditures (500 series) Employee Benefits (200 series) Debt Service (700 series) Purchased Services (00series) Other Expenditures (800 series) Supplies & Materials (400 series) Other Financing Uses (900 series) 24 12
13 4/1/201 Course Dimension Limited number of course codes assigned to a specific purpose Course dimensions assigned for designated years ( ) Course dimensions assigned to track federal grants (000, ) Birth to Two SPED Maintenance of Effort (620) AYP Schools Set Aside Codes (621 69) Staff Development SPED & Federal Programs Title I set asides ( ) School Improvement Implementation Set Aside ( ) Alternative Facilities Projects ( , , , ) Student Activity (900 Series) 25 Course Code Matrix State Fiscal Year and Federal Award Year Federal Award Year State Fiscal Year Course Code 012 Course Code 011 Course Code 012 Course Code 000 Course Code 011 Course Code 012 Course Code 000 Course Code 011 Course Code
14 4/1/201 Course Codes Mandatory Set Asides Title I Set-aside course codes in UFARS FY 201 These course codes should only be used with Finance Code 401, with the exception of which may be used in Federal Special Education reporting Current Prior 2nd Prior Year Year Year Course Code (000) (011) (012) Highly Qualified LEA Level Activities Neglected Homeless Parent Involvement AYP School Choice / SES AYP Professional Development School Improvement Implementation Chapter 10 Grid Permitted Code Combinations (UFARS Manual Chapter 10) Expenditure codes are divided into two basic categories: 1. Unrestricted expenditures that use unreserved revenues (Finance Code = 000). 2. Restricted expenditures that use reserved or restricted revenues (Finance Code 000)
15 4/1/201 Chapter 10 Grid FD ORG PRG FIN OBJ CRS 29 Chapter 10 Grid 0 15
16 4/1/201 Chapter 10 Grid Restricted Finance Grid Used for expenditures that require a finance code because they are funded by federal grants, state aid, or local levy which use is restricted by federal regulations or state statutes. The restricted grid layout is: Fin Description Funds Organization Program Object The finance dimension is the key dimension of this grid. Once a requirement for a finance dimension is determined and the finance number has been located on the grid, the remaining allowable expenditure code dimensions can be determined 1 Chapter 10 Grid REVENUE CODING 2 16
17 4/1/201 UFARS Overview UFARS Manual Pages 5 REVENUES 4 17
18 4/1/201 UFARS CODING STRUCTURE - REVENUE 6 Dimensions 1 FUND 2 Organization Program 4 Finance 5 Source 6 Course FD 2 ORG PRG FIN SRC CRS 17 Digits 5 Revenue Coding FD ORG PRG FIN SRC CRS The Source Dimension (UFARS Manual Chapter 6) Identifies the origin of the revenue received. 1) Local Revenues (000 Series) 2) State Revenues (200 and 00 Series) ) Federal Revenues Received through MDE and other State Agencies (400 Series) Federal Revenues Received Directly from Federal Sources (500 Series) 4) Other Revenues (600 Series) Local Sales, Insurance Recovery and Judgment Sale of Bonds and Loans Incoming Transfers from Other Funds 6 18
19 4/1/201 Revenue Coding FD ORG PRG FIN SRC CRS Finance Dimension Used to record revenues as well as expenditures that relate to an activity funded with a categorical aid or levy, or relates to a reserved fund balance. Each finance code explanation in the manual states whether or not the finance code needs to be used for UFARS revenue reporting. If a program is entirely state funded, federally funded, or relates to a restricted/reserved fund balance, use the appropriate finance code for both revenues and expenditures. If state aid payments for a program are combined with state aid for other purposes, and/or revenue for a program consists in whole or in part from property tax levy revenue, the finance dimension need not be used to identify these revenues (only use for expenditures). If there is an associated reserve fund balance, the finance code needs to be used for both expenditures and revenues. 7 Balance Sheet Accounts 8 19
20 4/1/201 UFARS CODING STRUCTURE Balance Sheet Accounts Dimensions 1 FUND FD 2 2 BALANCE (GNL) BAL Optional Local Use XXX 2or 7 or (8) Digits 9 FD BAL XXX Balance Sheet Accounts (UFARS Manual Chapter 8) Operating Funds Fund 01 General Fund Fund 02 Food Service Fund Fund 04 Community Service Fund Balance Sheet Accounts Non Operating Funds Fund 06 Building Construction Fund 07 Debt Service Fund Fund 45 Post Employment Benefits Debt Service Fund Fiduciary Funds Proprietary Funds Fund 08 Trust Fund Fund 20 Internal Service Fund Fund 09 Agency Fund Fund 25 Post Employment Benefits Fund 45 Post Employment Benefits Revocable Trust Debt Service Account Groups Fund 98 General Fixed Assets Group Fund 99 General Long Term Debt Group 40 20
21 4/1/201 FD BAL XXX Balance Sheet Accounts A balance sheet is a financial statement that reports the assets, liabilities, and fund balances of a district. Asset Accounts Categories Fund Balance Sheet Account Code Current Asset Accounts and General Fixed Asset Account Group General Long Term Debt Account Group Fund 20 and Account Group 98 Fund 20 and Account Group , FD BAL XXX Balance Sheet Accounts A balance sheet is a financial statement that reports the assets, liabilities, and fund balances of a district. Liability Accounts Categories Fund Balance Sheet Account Code Current Liability Accounts and Long Term Liabilities Fund 20 and Account Group
22 4/1/201 FD BAL XXX Balance Sheet Accounts A balance sheet is a financial statement that reports the assets, liabilities, and fund balances of a district. Categories Fund Balance Accounts Balance Sheet Account Code Nonspendable 460 Restricted/Reserved , , Restricted 464 Committed 418, 461 Assigned 462 Unassigned 422, 46 Investment in General Fixed 40 Assets (Account Group 98 only) 4 UFARS Overview Summary 44 22
23 4/1/201 UFARS Overview 45 UFARS Overview REVENUE CODING 46 2
24 4/1/201 UFARS CODING STRUCTURE - EXPENDITURES 6 Dimensions 1 Fund 2 Organization Program 4 Finance 5 Object 6 Course FD 2 ORG PRG FIN OBJ CRS 17 Digits 47 UFARS CODING STRUCTURE - REVENUE 6 Dimensions 1 FUND 2 Organization Program 4 Finance 5 Source 6 Course FD 2 ORG PRG FIN SRC CRS 17 Digits 48 24
25 4/1/201 UFARS CODING STRUCTURE Balance Sheet Accounts Dimensions 1 FUND FD 2 2 BALANCE (GNL) BAL Optional Local Use XXX 2or 7 or (8) Digits 49 Accounting and UFARS Overview 6 Dimensions 17 Digits Income Statement Balance Sheet Dimensions 7 (or 8) Digits EXPENDITURE AND REVENUE CODES XX-XXX-XXX-XXX-XXX-XXX ASSET, LIABILITY, AND FUND BALANCE CODES XX-XXX-XX Expenditure Code Structure Revenue Code Structure FD ORG PRG FIN SRC CRS Asset, Liability or Fund Balance Code Structure FD BAL XX 50 25
26 4/1/201 Accounting and UFARS Overview REVENUE ACCOUNTS BALANCE SHEET EXPENDITURE GUIDELINE $ $ ASSETS LIABILITIES CLOSING PROCESS AFTER ALL ENTRIES HAVE BEEN MADE FUND BALANCE 51 Questions 52 26
27 4/1/201 MDE Financial Management Contacts Sarah Miller Patti Scott Education Finance Specialist Education Finance Specialist Division of School Finance Division of School Finance or or David Day Education Finance Specialist Division of School Finance or Karen Dykoski Supervisor, Financial Management, Facilities and Transportation Division of School Finance or UFARS Helpdesk: MDE.ufars MDE IT Helpdesk for technical questions or problems with the MDE website: 5 You Asked FAQ s For UFARS Submissions and Title Maintenance of Effort (MOE) questions, contact Patti Scott at Patti.Scott@state.mn.us or For Indirect Cost, Commissioner Approved Fund Balance Transfer and Audit questions, contact David Day at David.Day@state.mn.us or MDE website: tml For (New) District Revenues and Expenditures Budget Form FY 2012 and FY 201 questions, contact Sarah Miller at Sarah.C.Miller@state.mn.us or and the MDE website at:
28 4/1/201 You Asked FAQ s For Statutory Operating Debt (SOD) and FY 201 School Finance Award for FY 2012 Financial Data questions, contact Sarah Miller at Sarah.C.Miller@state.mn.us or For a list of the FY 201 School Finance Award Recipients reference the MDE website at: For Charter School Lease Approval questions, contact Patti Scott at Patti.Scott@state.mn.us or Upcoming School Business Bulletin #50 located on the MDE website: 55 Other Contacts SERVS Financial How to gain access and utilize SERVS Financial mde.servsfinancial@state.mn.us Error messages and malfunctions when using SERVS mde.it helpdesk@state.mn.us Title Programs Title Programs mde.nclb@state.mn.us. Special Education Special Education Funds mde.spedfunding@state.mn.us
UFARS 101 Introduction
UFARS 101 Introduction Deb Meier Education Finance Specialist February 9, 2018 Agenda Uniform Accounting and Financial Reporting System (UFARS) Overview MDE Website Fiscal Year 2018 UFARS Manual under
More informationRegion V Hot Topics March 29-30, 2012
Region V Hot Topics March 29-30, 2012 Sarah Miller, Presenter Patti Scott, Presenter Minnesota Department of Education Division of School Finance 1500 Highway 36 West Roseville, MN 55113 1 Agenda FY 2011
More informationUniform Financial Accounting and Reporting Standards
This document is made available electronically by the Minnesota Legislative Reference Library as part of an ongoing digital archiving project. http://www.leg.state.mn.us/lrl/lrl.asp Uniform Financial Accounting
More informationUniform Financial Accounting and Reporting Standards
Uniform Financial Accounting and Reporting Standards Fiscal Year 2017 Edition Minnesota Department of Education Division of School Finance Financial Management Section This manual was prepared and published
More informationDISTRICT REVENUES AND EXPENDITURES BUDGET FOR FY 2017 AND FY 2018
Department of Education Division of School Finance 1500 Highway 36 West Roseville, MN 551134266 GENERAL INFORMATION: Minnesota Statutes, section 123B.10, requires that every school board shall publish
More informationRegion V Conference MDE Hot Topics. Agenda
Region V Conference MDE Hot Topics 2/14/2018 Deb Meier Education Specialist 2 March 14, 2018 Agenda FY 2017 Fund Balance Reminders FY 2018 UFARS Codes Updates FY 2018 UFARS Coding Guidance MDE ORG UFARS
More informationLong-Term Facilities Maintenance (LTFM)
Long-Term Facilities Maintenance (LTFM) Sarah Miller Division of School Finance May 10, 2018 FY 2020 LTFM Plan Submission Review Minnesota Statutes, section 123B.595 LTFM Required Document Submission Annually
More informationLong Term Facilities Maintenance (LTFM)
Long Term Facilities Maintenance (LTFM) Sarah Miller Division of School Finance March22, 2018 Today s Agenda FY 2019 LTFM Plan Submission ReCap Minnesota Statutes, section 123B.595 LTFM Required Document
More informationUniform Financial Accounting and Reporting Standards
This document is made available electronically by the Minnesota Legislative Reference Library as part of an ongoing digital archiving project. http://www.leg.state.mn.us/lrl/lrl.asp Uniform Financial Accounting
More informationCHAPTER 13 FINANCIAL ACCOUNTING AND REPORTING SECTION 1 COST ALLOCATION STANDARDS
Minnesota Department of Education Chapter 13 Financial Accounting and Reporting CHAPTER 13 FINANCIAL ACCOUNTING AND REPORTING Introduction SECTION 1 COST ALLOCATION STANDARDS The purpose of this chapter
More informationBulletin 1022 & Accounting Update. Christopher May, CFO Financial Specialist Office of State Aid & School Finance
Bulletin 1022 & Accounting Update Christopher May, CFO Financial Specialist Office of State Aid & School Finance Introduction Introduction Content of today s presentation Audience? Q&A *Time disclaimer
More informationMinneapolis Public Schools Special School District No. 1 Minneapolis, Minnesota. Financial Statements. June 30, 2017
Minneapolis, Minnesota Financial Statements June 30, 2017 Minneapolis, Minnesota Board of Education and Administration 1 Independent Auditor's Report 2 Management's Discussion and Analysis 5 Basic Financial
More informationFY 2014 ACTUAL EXPENDITURE TRANSFERS TRANSFERS IN
Division of School Finance DISTRICT REVENUES AND EXPENDITURES 1500 Highway 36 West ED-00110-37 BUDGET FOR FY 2014 AND FY 2015 Roseville, MN 55113-4266 GENERAL INFORMATION: Minnesota Statutes, section 123B.10
More informationManagement Report. for. Cyber Village Academy St. Paul, Minnesota June 30, 2010
Management Report for Cyber Village Academy St. Paul, Minnesota June 30, 2010 To the Board of Cyber Village Academy St. Paul, Minnesota We have prepared this management report in conjunction with our audit
More informationAccounting Manual and Chart of Accounts Webinar: Bulletin 1022 & Accounting Update
Accounting Manual and Chart of Accounts Webinar: Bulletin 1022 & Accounting Update Christopher May, CFO MDE Office of Financial Management Glenda Rader Retired (MDE & Grand Ledge Public Schools) Sharon
More informationANNUAL FINANCIAL REPORT OF MINNEAPOLIS PUBLIC SCHOOLS SPECIAL SCHOOL DISTRICT NO. 1 MINNEAPOLIS, MINNESOTA YEAR ENDED JUNE 30, 2013
ANNUAL FINANCIAL REPORT OF MINNEAPOLIS PUBLIC SCHOOLS SPECIAL SCHOOL DISTRICT NO. 1 MINNEAPOLIS, MINNESOTA YEAR ENDED INTRODUCTORY SECTION MINNEAPOLIS PUBLIC SCHOOLS SPECIAL SCHOOL DISTRICT NO. 1 TABLE
More informationManagement Report. for. Independent School District No. 622 North St. Paul Maplewood Oakdale, Minnesota June 30, 2015
Management Report for Independent School District No. 622 North St. Paul Maplewood Oakdale, Minnesota June 30, 2015 THIS PAGE INTENTIONALLY LEFT BLANK To the School Board and Management of Independent
More informationDistricts with Statutory Operating Debt. Fiscal Year Report. To the. Legislature. As required by. Minnesota Statutes,
This document is made available electronically by the Minnesota Legislative Reference Library as part of an ongoing digital archiving project. http://www.leg.state.mn.us/lrl/lrl.asp Districts with Statutory
More informationManagement Report. for. Independent School District No. 273 Edina, Minnesota June 30, 2014
Management Report for Independent School District No. 273 Edina, Minnesota June 30, 2014 THIS PAGE INTENTIONALLY LEFT BLANK To the School Board of Independent School District No. 273 Edina, Minnesota We
More informationMinneapolis Public Schools Special School District No. 1 Minneapolis, Minnesota. Financial Statements. June 30, 2018
Minneapolis, Minnesota Financial Statements June 30, 2018 Minneapolis, Minnesota Board of Education and Administration 1 Independent Auditor's Report 2 Management's Discussion and Analysis 5 Basic Financial
More informationManagement Report. for. Independent School District No. 624 White Bear Lake, Minnesota. June 30, 2017
Management Report for Independent School District No. 624 White Bear Lake, Minnesota June 30, 2017 THIS PAGE INTENTIONALLY LEFT BLANK To the Board of Education and Management of Independent School District
More informationANNUAL FINANCIAL REPORT OF MINNEAPOLIS PUBLIC SCHOOLS SPECIAL SCHOOL DISTRICT NO. 1 MINNEAPOLIS, MINNESOTA YEAR ENDED JUNE 30, 2012
ANNUAL FINANCIAL REPORT OF MINNEAPOLIS PUBLIC SCHOOLS SPECIAL SCHOOL DISTRICT NO. 1 MINNEAPOLIS, MINNESOTA YEAR ENDED SPECIAL SCHOOL DISTRICT NO. 1 TABLE OF CONTENTS YEAR ENDED INTRODUCTORY SECTION SCHOOL
More informationMinneapolis Public Schools Special District No. 1 Minneapolis, Minnesota. Financial Statements. June 30, 2016
Minneapolis, Minnesota Financial Statements June 30, 2016 Table of Contents Board of Education and Administration 1 Independent Auditor's Report 2 Management's Discussion and Analysis 5 Basic Financial
More informationROCHESTER PUBLIC SCHOOLS INDEPENDENT SCHOOL DISTRICT NO. 535 FINANCIAL STATEMENTS YEAR ENDED JUNE 30, 2017
FINANCIAL STATEMENTS YEAR ENDED JUNE 30, 2017 TABLE OF CONTENTS YEAR ENDED JUNE 30, 2017 INTRODUCTORY SECTION BOARD OF EDUCATION AND ADMINISTRATION 1 FINANCIAL SECTION INDEPENDENT AUDITORS REPORT 2 REQUIRED
More informationINDEPENDENT SCHOOL DISTRICT NO. 31 BEMIDJI, MINNESOTA FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR S REPORT JUNE 30, 2015
FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR S REPORT JUNE 30, 2015 JUNE 30, 2015 TABLE OF CONTENTS OFFICIAL DIRECTORY - (Unaudited) 1 INDEPENDENT AUDITOR S REPORT 2-4 REQUIRED SUPPLEMENTARY INFORMATION:
More informationManagement Report. for. Independent School District No. 624 White Bear Lake, Minnesota June 30, 2016
Management Report for Independent School District No. 624 White Bear Lake, Minnesota June 30, 2016 THIS PAGE INTENTIONALLY LEFT BLANK To the Board of Education and Management of Independent School District
More informationCliftonLarsonAllen LLP
CliftonLarsonAllen LLP CLAconnect.com November 8, 2018 School Board Independent School District No. 191 Burnsville-Eagan-Savage Schools Burnsville, Minnesota This Executive Audit Summary and Management
More informationManagement Report. for. Independent School District No. 139 Rush City, Minnesota. June 30, 2017
Management Report for Independent School District No. 139 Rush City, Minnesota June 30, 2017 THIS PAGE INTENTIONALLY LEFT BLANK C ERTIFIED P UBLIC A C C O U N T A N T S PRINCIPALS Thomas A. Karnowski,
More informationManagement Report. for. Independent School District No. 199 Inver Grove Heights, Minnesota June 30, 2012
Management Report for Independent School District No. 199 Inver Grove Heights, Minnesota June 30, 2012 AUDIT SUMMARY The following summary of our audit work, key conclusions, and other information that
More informationExecutive Audit Summary for Hopkins Public Schools (ISD 270)
Executive Audit Summary for Hopkins Public Schools (ISD 270) Presented by: CliftonLarsonAllen Michelle Hoffman, Manager Audit Results Year Ended 6/30/17 Audit Opinion The financial statements are fairly
More informationIndependent School District No. 14 Fridley, Minnesota. Financial Statements. June 30, 2018
Fridley, Minnesota Financial Statements June 30, 2018 Table of Contents Board of Education and Administration 1 Independent Auditor's Report 2 Management's Discussion and Analysis 5 Basic Financial Statements
More informationManagement Report. for. Independent School District No. 194 Lakeville, Minnesota June 30, 2007
Management Report for Independent School District No. 194 Lakeville, Minnesota June 30, 2007 To the School Board of Independent School District No. 194 Lakeville, Minnesota We have prepared this management
More informationIndependent School District No. 277 Minnetrista, Minnesota. Financial Statements. June 30, 2018
Minnetrista, Minnesota Financial Statements June 30, 2018 Table of Contents Board of Education and Administration 1 Independent Auditor's Report 2 Management's Discussion and Analysis 5 Basic Financial
More informationSTAPLES-MOTLEY SCHOOL DISTRICT INDEPENDENT SCHOOL DISTRICT NO FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2016
FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2016 TABLE OF CONTENTS (CONTINUED) JUNE 30, 2016 INTRODUCTORY SECTION 4 BOARD OF EDUCATION AND ADMINISTRATION 1 FINANCIAL SECTION
More informationManagement Report. for. Independent School District No. 273 Edina, Minnesota June 30, 2012
Management Report for Independent School District No. 273 Edina, Minnesota June 30, 2012 AUDIT SUMMARY The following is a summary of our audit work, key conclusions, and other information that we consider
More informationBRAINERD PUBLIC SCHOOLS INDEPENDENT SCHOOL DISTRICT NO. 181 FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2016
FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2016 TABLE OF CONTENTS JUNE 30, 2016 INTRODUCTORY SECTION 5 BOARD OF EDUCATION AND ADMINISTRATION 1 FINANCIAL SECTION 1 INDEPENDENT
More informationINDEPENDENT SCHOOL DISTRICT NO. 286 BROOKLYN CENTER, MINNESOTA. Financial Statements and Supplemental Information. Year Ended June 30, 2016
INDEPENDENT SCHOOL DISTRICT NO. 286 BROOKLYN CENTER, MINNESOTA Financial Statements and Supplemental Information Year Ended June 30, 2016 THIS PAGE INTENTIONALLY LEFT BLANK INDEPENDENT SCHOOL DISTRICT
More informationAmerican Recovery & Reinvestment Act (ARRA) July 10, :00 a.m.
American Recovery & Reinvestment Act (ARRA) July 10, 2009 10:00 a.m. http://www.isbe.net/arra/default.htm 1 School Business Services DEB VESPA Division Administrator (217-785-8779) dvespa@isbe.net 2 Historic,
More informationROSEVILLE AREA SCHOOLS INDEPENDENT SCHOOL DISTRICT NO. 623 FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION YEAR ENDED JUNE 30, 2017
FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION YEAR ENDED JUNE 30, 2017 TABLE OF CONTENTS YEAR ENDED JUNE 30, 2017 INTRODUCTORY SECTION SCHOOL BOARD AND ADMINISTRATION 1 FINANCIAL SECTION INDEPENDENT
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 informationWEST CONTRA COSTA UNIFIED SCHOOL DISTRICT Richmond, California. FINANCIAL STATEMENTS June 30, 2013
Richmond, California FINANCIAL STATEMENTS June 30, 2013 FINANCIAL STATEMENTS WITH SUPPLEMENTARY INFORMATION For the Year Ended June 30, 2013 TABLE OF CONTENTS Page Independent Auditor's Report 1 Management's
More informationINDEPENDENT SCHOOL DISTRICT NO. 273 EDINA, MINNESOTA. Financial Statements and Supplemental Information. Year Ended June 30, 2014
INDEPENDENT SCHOOL DISTRICT NO. 273 EDINA, MINNESOTA Financial Statements and Supplemental Information Year Ended June 30, 2014 THIS PAGE INTENTIONALLY LEFT BLANK INDEPENDENT SCHOOL DISTRICT NO. 273 Table
More informationPARADISE UNIFIED SCHOOL DISTRICT. County of Butte Paradise, California
County of Butte Paradise, California FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION WITH INDEPENDENT AUDITORS REPORTS TABLE OF CONTENTS Page Number FINANCIAL SECTION Independent Auditors Report 1 Required
More informationManagement Report. for. Independent School District No. 281 Robbinsdale, Minnesota June 30, 2007
Management Report for Independent School District No. 281 Robbinsdale, Minnesota June 30, 2007 To the School Board of Independent School District No. 281 Robbinsdale, Minnesota We have prepared this management
More informationThe District s mission statement, which reflects the highest aspirations of the St. Cloud Area School District, states:
May 2016 The Honorable School Board St. Cloud Area School District 742 St. Cloud, Minnesota Dear Board Members: We submit and recommend to you a budget for St. Cloud Area School District 742 (the District)
More informationHopkins School Board Workshop Eisenhower Community Center Boardroom 4 p.m. November 20, 2018
Hopkins School Board Workshop Eisenhower Community Center Boardroom 4 p.m. November 20, 2018 4:00 I. Financial Literacy N. Lightfoot/Secondary Principals II. Enrollment N. Lightfoot/J. Toop III. Assessment
More informationRevenue Simulation Model
Revenue Simulation Model MASBO Winter Conference Thursday, February 7, 2019 1 Scroll Down Where do we find it? 2 TIP: Do not have other spreadsheets open when using the Revenue Projection Model. MACROS
More informationINDEPENDENT SCHOOL DISTRICT NO. 197 WEST ST. PAUL MENDOTA HEIGHTS EAGAN, MINNESOTA. Financial Statements and Supplemental Information
INDEPENDENT SCHOOL DISTRICT NO. 197 WEST ST. PAUL MENDOTA HEIGHTS EAGAN, MINNESOTA Financial Statements and Supplemental Information Year Ended June 30, 2016 THIS PAGE INTENTIONALLY LEFT BLANK INDEPENDENT
More informationSchool Finance 101. Independent School District 882 Monticello Public Schools. December 2017
School Finance 101 Independent School District 882 Monticello Public Schools December 2017 School Finance 101 General Fund Where does our revenue come from? How is the money spent? Enrollment Fund Balance
More informationINDEPENDENT SCHOOL DISTRICT NO. 31 BEMIDJI, MINNESOTA FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR S REPORT JUNE 30, 2017
FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR S REPORT JUNE 30, 2017 JUNE 30, 2017 TABLE OF CONTENTS OFFICIAL DIRECTORY - (Unaudited) 1 INDEPENDENT AUDITOR S REPORT 2-4 REQUIRED SUPPLEMENTARY INFORMATION:
More informationLaCrescent-Hokah School District
LaCrescent-Hokah School District 2016 Payable 2017 Truth In Taxation Public Meeting 7:00 p.m. December 16, 2015 at the HS/MS Media Center 1301 Lancer Blvd. LaCrescent, MN 55947 Truth in Taxation Public
More informationSONOMA COUNTY OFFICE OF EDUCATION AUDIT REPORT For the Fiscal Year Ended June 30, 2018
SONOMA COUNTY OFFICE OF EDUCATION AUDIT REPORT For the Fiscal Year Ended June 30, 2018 For the Fiscal Year Ended June 30, 2018 Table of Contents FINANCIAL SECTION Page Independent Auditors Report... 1
More informationPERSHING COUNTY SCHOOL DISTRICT, NEVADA
PERSHING COUNTY SCHOOL DISTRICT, NEVADA FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2017 June 30, 2017 FINANCIAL SECTION TABLE OF CONTENTS Page Independent Auditor's Report 1-3 Management s Discussion
More informationFINANCIAL PLAN F I N A N C I A L P L A N. Prince George s County Public Schools Page 27
B o a r d o f E d u c a t i o n A P P R O V E D A n n u a l O p e r a t i n g B u d g e t FY 2017 FINANCIAL PLAN Prince George s County Public Schools Page 27 FY 2017 B o a r d o f E d u c a t i o n A
More informationSioux Falls School District Financial Report June 30, 2018
Financial Report June 30, 2018 Contents Independent auditor s report 1-2 Management s discussion and analysis 3-16 Basic financial statements Government-wide financial statements: Statement of net position
More informationGLENN COUNTY OFFICE OF EDUCATION AUDIT REPORT
GLENN COUNTY OFFICE OF EDUCATION AUDIT REPORT For the Fiscal Year Ended June 30, 2010 AUDIT REPORT For the Fiscal Year Ended June 30, 2010 Table of Contents FINANCIAL SECTION Page Independent Auditor s
More informationAnnual Financial Report. Accuracy Certification Statement. For Fiscal Year Ending 6/30/2016. Pennsylvania Department of Education
LEA Name : Philadelphia City SD Address : 440 North Broad Street Philadelphia, PA 19130 County: Philadelphia AUN Number: 126515001 LEA Type: SD Annual Financial Report Accuracy Certification Statement
More informationEL DORADO COUNTY OFFICE OF EDUCATION. FINANCIAL STATEMENTS June 30, 2017
FINANCIAL STATEMENTS June 30, 2017 FINANCIAL STATEMENTS WITH SUPPLEMENTARY INFORMATION For the Year Ended June 30, 2017 CONTENTS INDEPENDENT AUDITOR'S REPORT... 1 MANAGEMENT'S DISCUSSION AND ANALYSIS...
More informationJEFFERSON UNION HIGH SCHOOL DISTRICT COUNTY OF SAN MATEO DALY CITY, CALIFORNIA AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2017
COUNTY OF SAN MATEO DALY CITY, CALIFORNIA AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED AUDITED FINANCIAL STATEMENTS TABLE OF CONTENTS Page No. INDEPENDENT AUDITOR S REPORT... 1-3 MANAGEMENT'S DISCUSSION
More informationPALO ALTO UNIFIED SCHOOL DISTRICT ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2016
PALO ALTO UNIFIED SCHOOL DISTRICT ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED TABLE OF CONTENTS FINANCIAL SECTION Independent Auditor's Report 2 Management s Discussion and Analysis 5 Basic Financial Statements
More informationManagement Report. for. Independent School District No. 281 Robbinsdale, Minnesota June 30, 2006
Management Report for Independent School District No. 281 Robbinsdale, Minnesota June 30, 2006 To the School Board of Independent School District No. 281 Robbinsdale, Minnesota We have prepared this management
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 information2018 Preliminary Budget
2018 Preliminary Budget Winona Area Public Schools Independent School District No. 861 First Presentation June 1, 2017 Planned Approval June 15, 2017 Budget Code: 18ADP Winona Area Public Schools 2018
More informationBUDGET SUPPLEMENT CARRYOVER INSTRUCTIONS
BUDGET SUPPLEMENT CARRYOVER INSTRUCTIONS The budget carryover should be submitted for approval by the end of October. Each county must submit a carryover supplement for each fund maintained by the Board
More informationIntroduction to WUFAR
Introduction to WUFAR Gene Fornecker School Finance Auditor, DPI March 11, 2015 WASBO Accounting Conference WUFAR? 2 1 WUFAR 3 Wisconsin Uniform Financial Accounting Requirements What is WUFAR? Why do
More informationCliftonLarsonAllen LLP
CliftonLarsonAllen LLP CLAconnect.com November 14, 2016 Members of the Board of Education Noble Academy Charter School No. 4171 Brooklyn Park, Minnesota This Executive Audit Summary and Management Report
More informationPRELIMINARY OPERATING BUDGET FISCAL YEAR 2019
PRELIMINARY OPERATING BUDGET FISCAL YEAR 2019 JUNE 18, 2018 TABLE OF CONTENTS Executive Summary....... 1 Budget Explanation 2-7 Projected Revenues. 8-9 County & District Tax Assessments. 10 Budget Summary
More informationESPARTO UNIFIED SCHOOL DISTRICT COUNTY OF YOLO ESPARTO, CALIFORNIA FINANCIAL STATEMENTS WITH INDEPENDENT AUDITOR'S REPORT JUNE 30, 2014
COUNTY OF YOLO ESPARTO, CALIFORNIA FINANCIAL STATEMENTS WITH INDEPENDENT AUDITOR'S REPORT JUNE 30, 2014 TABLE OF CONTENTS PAGE INDEPENDENT AUDITOR'S REPORT 1 MANAGEMENT S DISCUSSION AND ANALYSIS 3 BASIC
More informationFY20 School District Budget EXECUTIVE SUMMARY
FY20 School District Budget EXECUTIVE SUMMARY Purpose: To hold a public hearing and receive tentative approval of the FY20 Budget. The School Board began its budget process in November 2018 at which time
More informationIntroduction to WUFAR
Introduction to WUFAR Gene Fornecker School Finance Auditor, DPI March 16, 2016 WASBO Accounting Conference WUFAR? 2 WUFAR 3 Wisconsin Uniform Financial Accounting Requirements What is WUFAR? Why do we
More informationSAN LUIS OBISPO COUNTY OFFICE OF EDUCATION ANNUAL FINANCIAL REPORT JUNE 30, 2018
SAN LUIS OBISPO COUNTY OFFICE OF EDUCATION ANNUAL FINANCIAL REPORT TABLE OF CONTENTS FINANCIAL SECTION Independent Auditor's Report 2 Management's Discussion and Analysis 5 Basic Financial Statements Government-Wide
More informationFinancial Review Workshop. Financial Review June, 2011
Financial Review Workshop Financial Review June, 2011 Items to be Covered FY 2011 Mid Term Budget FY 2012 Budget ARRA Funds HB 192 HB 186 June 2011 2 Items to be Covered Reporting to CVIOG Indirect Cost
More informationSchool District of the City of Muskegon Heights
REPORT ON FINANCIAL STATEMENTS (with required supplementary information) Year ended June 30, 2011 TABLE OF CONTENTS Management s Discussion and Analysis... i - x Independent Auditors Report... 1 Basic
More informationBERRYESSA UNION SCHOOL DISTRICT AUDIT REPORT For the Fiscal Year Ended June 30, 2018
AUDIT REPORT For the Fiscal Year Ended June 30, 2018 For the Fiscal Year Ended June 30, 2018 Table of Contents FINANCIAL SECTION Page Independent Auditors Report... 1 Management s Discussion and Analysis...
More informationSchool Board Financial Report. Month Ended November 30, 2016
(ISD 347) District Office Mrs. Pam Harrington Director of Business & Finance School Board Financial Report Month Ended November 30, 2016 December 19, 2016 General Comments Please contact Pam Harrington
More informationCALVERT COUNTY PUBLIC SCHOOLS Prince Frederick, Maryland. FINANCIAL STATEMENTS June 30, 2016
Prince Frederick, Maryland FINANCIAL STATEMENTS TABLE OF CONTENTS INDEPENDENT AUDITORS REPORT... 1 MANAGEMENT S DISCUSSION AND ANALYSIS... 3 FINANCIAL STATEMENTS... 19 Government wide Financial Statements:
More informationINDEPENDENT SCHOOL DISTRICT NO. 719
INDEPENDENT SCHOOL DISTRICT NO. 719 2016/17 Levy Certification Presented on Monday, December 12, 2016 by Julie Cink, SFO Executive Director of Business Services Agenda Tax Levy Calendar Basic School Funding
More informationCHARTER SCHOOL INTERIM FINANCIAL REPORT - ALTERNATIVE FORM Second Interim Report
A. REVENUES 1. LCFF/Revenue Limit Sources State Aid - Current Year 8011 3,448,924.77-3,448,924.77 Education Protection Account State Aid - Current Year 8012-1,025,313.61 1,025,313.61 State Aid - Prior
More informationLAGUNA BEACH UNIFIED SCHOOL DISTRICT ANNUAL FINANCIAL REPORT JUNE 30, 2018
LAGUNA BEACH UNIFIED SCHOOL DISTRICT ANNUAL FINANCIAL REPORT TABLE OF CONTENTS FINANCIAL SECTION Independent Auditor's Report 2 Management's Discussion and Analysis 5 Basic Financial Statements Government-Wide
More informationNOBLE ACADEMY CHARTER SCHOOL NO FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR S REPORT. For The Year Ended June 30, 2011
NOBLE ACADEMY CHARTER SCHOOL NO. 4171 FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR S REPORT For The Year Ended June 30, 2011 - This page intentionally left blank - NOBLE ACADEMY CHARTER SCHOOL NO. 4171
More informationManagement Report. for. Independent School District No. 834 Stillwater, Minnesota. June 30, 2018
Management Report for Independent School District No. 834 Stillwater, Minnesota June 30, 2018 THIS PAGE INTENTIONALLY LEFT BLANK C ERTIFIED P UBLIC A C C O U N T A N T S PRINCIPALS Thomas A. Karnowski,
More informationREVISED BUDGET SUMMARY
REVISED BUDGET SUMMARY 2010-2011 INDEPENDENT SCHOOL DISTRICT NO. 191 BUDNSVILLE-EAGAN-SAVAGE TABLE OF CONTENTS SCHOOL BOARD AND ADMINISTRATION... 1 BUDGET PROCESS AND PRINCIPLES PRELIMINARY BUDGET... 2
More informationPark City School District
The General Fund Current as of: June 15, 2012 Summary Statement of,, and Changes in Fund Balances : Local Sources $ 37,553,731 $ 36,808,640 $ 39,264,755 $ 43,637,528 $ 4,372,773 11% State Sources 2,829,958
More informationMORONGO UNIFIED SCHOOL DISTRICT AUDIT REPORT For the Fiscal Year Ended June 30, 2017
MORONGO UNIFIED SCHOOL DISTRICT AUDIT REPORT For the Fiscal Year Ended June 30, 2017 For the Fiscal Year Ended June 30, 2017 Table of Contents FINANCIAL SECTION Page Independent Auditors' Report... 1 Management's
More informationOJAI UNIFIED SCHOOL DISTRICT
OJAI UNIFIED SCHOOL DISTRICT ANNUAL FINANCIAL REPORT TABLE OF CONTENTS FINANCIAL SECTION Independent Auditor's Report 2 Management's Discussion and Analysis 5 Basic Financial Statements Government-Wide
More informationPark City School District
The General Fund Current as of: May 30, 2012 Summary Statement of,, and Changes in Fund Balances : Local Sources $ 37,553,731 $ 36,808,640 $ 37,988,643 $ 1,180,003 3% State Sources 2,829,958 2,723,896
More informationCOMMUNITY LEADERSHIP ACADEMY AMENDED BUDGET FISCAL YEAR
AMENDED BUDGET FISCAL YEAR 201819 APPROVED BY THE BOARD ON JANUARY 22, 2019 Community Leadership Academy 201819 AMENDED BUDGET NOTES 12/31/2018 ADOPTED AMENDED NET 201819 201819 CHANGE FUNDED PUPIL COUNT
More informationINDEPENDENT SCHOOL DISTRICT NO Levy Certification
INDEPENDENT SCHOOL DISTRICT NO. 719 Levy Certification Presented on Monday, December 11, 2017 by Julie Cink, SFO Executive Director of Business Services Agenda Tax Levy Calendar Basic School Funding Factors
More informationINDEPENDENT SCHOOL DISTRICT NO. 15 ST. FRANCIS, MINNESOTA. Financial Statements and Supplemental Information. Year Ended June 30, 2018
INDEPENDENT SCHOOL DISTRICT NO. 15 ST. FRANCIS, MINNESOTA Financial Statements and Supplemental Information Year Ended June 30, 2018 THIS PAGE INTENTIONALLY LEFT BLANK INDEPENDENT SCHOOL DISTRICT NO. 15
More informationPUBLIC HEARING BUDGET AND PROPOSED 2017 PROPERTY TAXES. Staples-Motley ISD 2170 Information on Changes to School Property Taxes.
PUBLIC HEARING 2016-17 BUDGET AND PROPOSED 2017 PROPERTY TAXES Staples-Motley ISD 2170 Information on Changes to School Property Taxes December 2016 Factors Affecting Proposed Taxes The Big Picture Reading
More informationMANKATO PUBLIC SCHOOLS INDEPENDENT SCHOOL DISTRICT NO. 77 FINANCIAL STATEMENTS YEAR ENDED JUNE 30, 2016
FINANCIAL STATEMENTS YEAR ENDED JUNE 30, 2016 TABLE OF CONTENTS YEAR ENDED JUNE 30, 2016 INTRODUCTORY SECTION BOARD OF EDUCATION AND ADMINISTRATION 1 FINANCIAL SECTION INDEPENDENT AUDITORS REPORT 2 REQUIRED
More informationTWIN RIVERS UNIFIED SCHOOL DISTRICT COUNTY OF SACRAMENTO MCCLELLAN, CALIFORNIA
TWIN RIVERS UNIFIED SCHOOL DISTRICT COUNTY OF SACRAMENTO MCCLELLAN, CALIFORNIA FINANCIAL STATEMENTS WITH INDEPENDENT AUDITOR'S REPORT TABLE OF CONTENTS FINANCIAL SECTION PAGE INDEPENDENT AUDITOR'S REPORT
More informationSOLEDAD UNIFIED SCHOOL DISTRICT ANNUAL FINANCIAL REPORT JUNE 30, 2016
ANNUAL FINANCIAL REPORT TABLE OF CONTENTS FINANCIAL SECTION Independent Auditor's Report 2 Management's Discussion and Analysis 5 Basic Financial Statements Government-Wide Financial Statements Statement
More informationUNDERSTANDING THE BUDGET
Welcome to Harford County Public Schools Program-based Budget The program-based budget presents a different view of how funds are allocated. This format is part of the continuing effort to produce a more
More informationMADISON 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 informationINDEPENDENT SCHOOL DISTRICT NO Atwater/Cosmos/Grove City, Minnesota AUDITED FINANCIAL STATEMENTS. For the Year Ended June 30, 2015
Atwater/Cosmos/Grove City, Minnesota AUDITED FINANCIAL STATEMENTS For the Year Ended TABLE OF CONTENTS BOARD OF EDUCATION AND ADMINISTRATION... 1 INDEPENDENT AUDITOR S REPORT... 2 MANAGEMENT S DISCUSSION
More informationESCALON UNIFIED SCHOOL DISTRICT OF SAN JOAQUIN COUNTY ESCALON, CALIFORNIA JUNE 30, 2016 GOVERNING BOARD MEMBER OFFICE TERM EXPIRES
OF SAN JOAQUIN COUNTY ESCALON, CALIFORNIA JUNE 30, 2016 GOVERNING BOARD MEMBER OFFICE TERM EXPIRES Richard Thompson President 2018 Amy Bavaro Vice President 2016 Martha Coelho Clerk 2016 Kate Powell Member
More informationMAMMOTH UNIFIED SCHOOL DISTRICT ANNUAL FINANCIAL REPORT JUNE 30, 2013
ANNUAL FINANCIAL REPORT TABLE OF CONTENTS FINANCIAL SECTION Independent Auditors' Report 2 Management's Discussion and Analysis 5 Basic Financial Statements Government-Wide Financial Statements Statement
More informationSOLEDAD UNIFIED SCHOOL DISTRICT ANNUAL FINANCIAL REPORT JUNE 30, 2015
ANNUAL FINANCIAL REPORT TABLE OF CONTENTS FINANCIAL SECTION Independent Auditor's Report 2 Management's Discussion and Analysis 5 Basic Financial Statements Government-Wide Financial Statements Statement
More informationIndependent School District No. 271 Bloomington, Minnesota. Financial Statements. June 30, 2018
Bloomington, Minnesota Financial Statements June 30, 2018 Table of Contents Board of Education and Administration 1 Independent Auditor's Report 2 Management's Discussion and Analysis 5 Basic Financial
More information