Denair Unified School District
|
|
- Ella Walker
- 5 years ago
- Views:
Transcription
1 Denair Unified School District CONTINUING DISCLOSURE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30, 2012 Prepared By: 3460 Lester Road Denair, CA 95316
2 TABLE OF CONTENTS A. INTRODUCTION... 1 B. AVERAGE DAILY ATTENDANCE... 1 C. PENSION PLAN CONTRIBUTIONS... 2 D. DISTRICT OUTSTANDING DEBT... 2 E. AUDITED FINANCIAL STATEMENT... 3 F. ASSESSED VALUATION... 4 G. SECURED TAX CHARGES & DELINQUENCIES... 4 H. AD VALOREM TAXES... 4 I. LARGEST LOCAL SECURED TAXPAYERS... 5 J. REPORTING OF SIGNIFICANT EVENTS... 6 K. CONTACT INFORMATION... 8
3 A. INTRODUCTION The ( District ) of Stanislaus County herby provides the continuing disclosure annual report pursuant to the Continuing Disclosure Agreements in connection with the following financings for the fiscal year ended June 30, 2012 ( Annual Report ) Dated Date Base CUSIP Par Amount Name of Issue March 28, $5,161, General Obligation Bonds, Election of 2001, Series A May 22, $3,037, General Obligation Bonds, Election of 2001, Series B August 18, $3,930, Certificates of Participation July 1, $7,500, General Obligation Bonds, Election of 2007, Series 2008 May 12, $2,859, Bond Anticipation Notes June 29, $3,445, General Obligation Bonds, Election of 2007, Series 2011 February 22, $3,825, General Obligation Refunding Bonds B. AVERAGE DAILY ATTENDANCE DENAIR UNIFIED SCHOOL DISTRICT Average Daily Base Revenue Limit Per Fiscal Year Enrollment (1) Attendance ADA ,638 1, $5,465 (1) District enrollment includes the District s charter school Source: District [THE REST OF THIS PAGE LEFT INTENTIONALLY BLANK] 1
4 C. PENSION PLAN CONTRIBUTIONS Fiscal Year State Teachers Retirement California Public Employees System (STRS) Retirement System (PERS) $603,746 $201,343 The Postemployment Benefit Plan (the Plan ) is a single-employer defined benefit healthcare plan administered by the District. The Plan provides medical and dental insurance benefits to eligible retirees and their spouses. Membership in the Plan consists of 8 retirees and beneficiaries currently receiving benefits and 142 active plan members. The District s annual OPEB cost (expense) is calculated based on the annual required contribution of the employer (ARC), an amount actuarially determined in accordance with the parameters of GASB Statement No. 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial accrued liabilities (UAAL) (or funding excess) over a period not to exceed 30 years. For the fiscal year ending June 30, 2011, the ARC was $166,851 and the District s contribution was $105,435, leaving a net OPEB obligation of $40,941. D. DISTRICT OUTSTANDING DEBT SCHEDULE OF CHANGES IN LONG TERM DEBT FOR THE YEAR ENDED JUNE 30, 2012 Balance July 01, 2011 Additions Deductions Balance June 30, 2012 Balance Due In One Year Governmental Activities General Obligation Bonds $21,501,131 $4,238,146 $4,100,000 $21,639,277 $315,000 Premium on Bond Issue 147, ,922 9, ,561 42,235 Certificates of Participation 3,150, ,000 2,980, ,000 Compensated Absences Net 132,417 18, ,762 - Early Retirement 25,000 12,000 25,000 12,000 6,000 Other Postemployment Benefits - 163, ,036 40,941 - Total $24,956,429 $4,795,390 $4,427,278 $25,324,541 $538,235 Source: District 2
5 E. AUDITED FINANCIAL STATEMENT FY Budget FY Audit FY Budget (1) Revenues: Revenue Limit Sources $5,969,039 $5,972,094 $5,877,930 Federal Revenue 993, , ,417 Other State Revenue 1,596,536 1,705,160 1,590,904 Other Local Revenue 1,008,840 1,021, ,148 Total Revenues $9,567,548 $9,497,142 $9,146,399 Expenditures: Certificated Salaries $4,589,461 $4,508,548 $4,268,040 Classified Salaries 1,758,931 1,755,154 1,674,208 Employee Benefits 1,682,415 1,673,677 1,670,418 Books and Supplies 234, , ,575 Services and Other Operating 1,727,714 1,854,524 1,438,720 Expenditures Other Outgo 122, , ,540 Direct Support/Indirect Costs - - (129,262) Capital Outlay 10,999 10,999 - Other Financing Uses Debt Service Principal Interest Total Expenditures $10,125,620 $10,158,624 $9,303,239 Excess (Deficiency) of Revenues Over (Under) Expenditures ($558,072) ($661,482) ($156,840) Other Financing Sources (Uses) Transfers In 37,221 39,999 - Transfers Out - (124,192) - Total Other Financing Sources (Uses) $37,221 ($84,193) - Net Changes in Fund Balance ($520,851) ($745,675) ($156,840) Fund Balance July 1 $1,194,484 $1,194,484 $673,633 Fund Balance June 30 $673,633 $448,809 $516,793 (1) FY Budget was adopted by the Board of Education on June 28,
6 F. ASSESSED VALUATION DENAIR UNIFIED SCHOOL DISTRICT Local Secured Utility Unsecured Total $763,927,998 $488,176 $30,026,776 $794,442,950 Source: California Municipal Statistics G. SECURED TAX CHARGES & DELINQUENCIES SECURED TAX CHARGE AND DELINQUENCY Not available for the district. Source: California Municipal Statistics H. AD VALOREM TAXES TYPICAL TAX RATES PER $100 ASSESSED VALUATION (TRA ) General Yosemite Community College District Total Source: California Municipal Statistics [THE REST OF THIS PAGE LEFT INTENTIONALLY BLANK] 4
7 I. LARGEST LOCAL SECURED TAXPAYERS DENAIR UNIFIED SCHOOL DISTRICT Property Owner Assessed Valuation % of Total (1) 1 Fresno Farming LLC $23,568, % 2 Valley Fresh Foods Inc. 21,910, Foster Dairy Farms 10,541, Wendell J. Naraghi 7,804, Roy A. and Doris J. Johnson 6,989, Montpelier Orchards 6,585, California Royale LLC 6,500, Lakespring Farms Corp. 5,505, Jeanette Veldhuis 5,244, Ahlem Foothill Farms 5,016, William Haringa 4,722, Caloy Company LLC 4,617, Naraghi-Quattrin Margaret 4,487, Protein Enterprises 4,428, Catherine H. Dirkse 4,401, Jose L. and Barbara O. Garcia 4,152, Daniel Properties LP 3,836, Texas Municipal Plans Consortium LLC 3,731, FJ Venture Partnership 3,511, Joseph B. and Belinda M. Silva 3,453, Total $141,006, % (1) Local Secured Assessed Valuation: $763,927,998 Source: California Municipal Statistics [THE REST OF THIS PAGE LEFT INTENTIONALLY BLANK] 5
8 J. REPORTING OF SIGNIFICANT EVENTS Yes* No 1 Principal and interest delinquencies X 2 Unscheduled draws on debt service reserves reflecting financial difficulties X 3 Unscheduled draws on credit enhancements reflecting financial difficulties X 4 Substitution of the credit or liquidity providers or their failure to perform X 5 Issuance by the Internal Revenue Service of proposed or final determinations of taxability or of a Notice of Proposed Issue (IRS Form TEB) X 6 Tender offers X 7 Defeasances X 8 Rating changes X 9 Bankruptcy, insolvency, receivership or similar proceedings X 10 Adverse tax opinions or other material notices or determinations by the Internal Revenue Service with respect to the tax status of the Bonds or other X material events affecting the tax status of the Bonds 11 The consummation of a merger, consolidation or acquisition involving an obligated person or the sale of all or substantially all of the assets of the obligated person, other than in the ordinary course of business, the entry into a definitive agreement to undertake such an action or the termination X of a definitive agreement relating to any such actions, other than pursuant to its terms 12 Appointment of a successor or additional trustee or the change of the name of a trustee X 13 Nonpayment related defaults X 14 Modifications to the rights of Owners of the Bonds X 15 Notices of redemption X 16 Release, substitution or sale of property securing repayment of the Bonds X *If answered Yes, please see following for notification of significant events The District refunded a portion of its General Obligation Bonds Election of 2001, Series A using proceeds from the District s 2012 General Obligation Refunding Bonds dated February 22, Maturities to be Refunded (August 1) IDENTIFICATION OF REFUNDED BONDS Principal Amount CUSIP Redeemed CE9 $160, % CF6 195, % CG4 2,175, % CH2 620, % CJ8 720, % Redemption Price (% of Par Amount Redeemed) 6
9 Maturity Date (August 1) GENERAL OBLIGATION BONDS ELECTION OF 2001, SERIES A OUTSTANDING BONDS FOLLOWING ISSUANCE OF REFUNDING BONDS Original Principal Amount Maturity Value CUSIP 2023 $160,162 $835, CK , , CL ,468 1,010, CM ,1,16 1,115, CN9 [THE REST OF THIS PAGE LEFT INTENTIONALLY BLANK] 7
10 K. CONTACT INFORMATION DISTRICT Ms. Judy Sylvester Deputy Superintendent /Chief Business Official 3460 Lester Road Denair, CA Tel: (209) Fax: (209) DISCLOSURE CONSULTANT Caldwell Flores Winters, Inc Christie Avenue Suite 270 Emeryville, CA Tel: (510) Fax: (510)
DENAIR FOR. Lester Road Denair, CA Prepared by: Roseville, CA 95661
DENAIR UNIFIED SCHOOL DISTRICT ANNUAL REPORT FOR FISCAL YEAR ENDED JUNE, 30, 2014 Dated January 26, 2015 Prepared at the direction of and on behalf of: Denair Unified School District 3460 Lester Road Denair,
More informationSan Lorenzo Valley Unified School District
San Lorenzo Valley Unified School District CONTINUING DISCLOSURE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30, 2012 Prepared By: 325 Marion Avenue Ben Lomond, CA 95005 TABLE OF CONTENTS A. INTRODUCTION...
More informationHawthorne School District
Hawthorne School District CONTINUING DISCLOSURE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30, 2013 Prepared By: 14120 South Hawthorne Blvd. Hawthorne, CA 90250 TABLE OF CONTENTS A. INTRODUCTION... 1 B. ENROLLMENT...
More informationMaricopa Unified School District
Maricopa Unified School District CONTINUING DISCLOSURE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30, 2013 Prepared By: 955 Stanislaus St. Maricopa, CA 93252 TABLE OF CONTENTS A. INTRODUCTION... 1 B. AVERAGE
More informationMaricopa Unified School District
Maricopa Unified School District CONTINUING DISCLOSURE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30, 2012 Prepared By: 955 Stanislaus St. Maricopa, CA 93252 TABLE OF CONTENTS A. INTRODUCTION... 1 B. AVERAGE
More informationRobla School District
CONTINUING DISCLOSURE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30, 2014 Prepared By: Robla School District 5248 Rose St. Sacramento, CA 95838 TABLE OF CONTENTS A. INTRODUCTION... 1 B. AVERAGE DAILY ATTENDANCE...
More informationWiseburn Unified School District
Wiseburn Unified School District CONTINUING DISCLOSURE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30, 2014 Prepared By: 13530 Aviation Boulevard Hawthorne, CA 90250 TABLE OF CONTENTS A. INTRODUCTION... 1 B.
More informationMcFarland Unified School District
McFarland Unified School District Kern County General Obligation Bonds Continuing Disclosure Annual Report for 2011 Prepared by: 6425 Christie Avenue, Suite 270 Emeryville, CA 94608 (510) 596-8170 Table
More informationRobla School District
Robla School District Sacramento County, California General Obligation Bonds 2003 Refunding Bonds Continuing Disclosure Annual Report 2011 Prepared by:. 6425 Christie Avenue, Suite 270 Emeryville, CA 94608
More informationKernville Union Elementary School District
Kernville Union Elementary School District Kern County, California General Obligation Bonds, Election of 2004 and Election of 2008 Certificates of Participation Continuing Disclosure Annual Report 2011
More informationAnnual Submission of the Comprehensive Annual Financial Report (CAFR)
Roseville City School District Continuing Disclosure Policy Introduction This continuing disclosure policy is established to ensure that the Roseville City School District efficiently carries out its continuing
More informationWHITTIER CITY SCHOOL DISTRICT
WHITTIER CITY SCHOOL DISTRICT $5,000,000 GENERAL OBLIGATION BONDS (2000 ELECTION, SERIES E) LOS ANGELES COUNTY, CALIFORNIA DATED: MARCH 11, 2004 BASE CUSIP NO: 966765 2010/11 ANNUAL CONTINUING DISCLOSURE
More informationCUSIP Numbers 79772ACH ACJ ACK ACL ACM ACN ACP ACQ ACR ACS ACT2
Redevelopment Agency of the City and County of San Francisco Community Facilities District No. 7 (Hunters Point Shipyard Phase One Improvements) $36,445,000 Special Tax Refunding Bonds, Series 2014 Continuing
More informationMORENO VALLEY PUBLIC FINANCING AUTHORITY $11,695,000 LEASE REVENUE REFUNDING BONDS, SERIES 2013
MORENO VALLEY PUBLIC FINANCING AUTHORITY $11,695,000 LEASE REVENUE REFUNDING BONDS, SERIES 2013 Riverside County, California Dated: December 30, 2013 Base CUSIP : 61685P 2017 ANNUAL CONTINUING DISCLOSURE
More informationANNUAL REPORT PANAMA-BUENA VISTA UNION SCHOOL DISTRICT
ANNUAL REPORT OF Dated as of March 1, 2015 Providing Continuing Disclosure for the Fiscal Year Ending June 30, 2014 Relating to the $18,405,000 Panama-Buena Vista Union School District (County of Kern,
More informationEl Rancho Unified School District Continuing Disclosure Annual Report For Fiscal Year Ended June 30, 2015
Continuing Disclosure Annual Report For Fiscal Year Ended June 30, 2015 9333 Loch Lomond Drive Pico Rivera, CA 90660 (562) 801-5268 FY 2014-15 Continuing Disclosure Annual Report Table of Report Contents
More informationMUNICIPAL BOND POST-ISSUANCE RECOMMENDED POLICIES AND PROCEDURES FOR PURPOSES OF SEC RULE 15c2-12 COMPLIANCE
MUNICIPAL BOND POST-ISSUANCE RECOMMENDED POLICIES AND PROCEDURES FOR PURPOSES OF SEC RULE 15c2-12 COMPLIANCE 2/3/11 Draft Digital Assurance Certification L.L.C. ( DAC ) believes that each issuer or obligated
More informationPOST-ISSUANCE COMPLIANCE: HOW TO AVOID SEC AND IRS PROBLEMS
POST-ISSUANCE COMPLIANCE: HOW TO AVOID SEC AND IRS PROBLEMS Illinois Community College Chief Financial Officers October 17, 2013 Presented by: William L. Hirata, Esq., General Counsel Learning Objectives
More informationCENTENNIAL SCHOOL DISTRICT ADOPTED:
No. 623 CENTENNIAL SCHOOL DISTRICT SECTION: TITLE: ADOPTED: REVISED: FINANCE POST-ISSUANCE COMPLIANCE 623. POST-ISSUANCE COMPLIANCE Purpose This Policy is designed to monitor post-issuance compliance of
More informationMATERIAL EVENT NOTICE COVER SHEET
MATERIAL EVENT NOTICE COVER SHEET This cover sheet and material event notice should be sent to the Municipal Securities Rulemaking Board pursuant to Securities and Exchange Commission Rule 15c2-12(b)(5)(i)(C)
More informationCITY OF SOUTH LAKE TAHOE
CITY OF SOUTH LAKE TAHOE $5,765,000 2012 CERTIFICATES OF PARTICIPATION (ROAD IMPROVEMENT PROJECTS) El Dorado County, California Dated: July 24, 2012 Base CUSIP : 838661 2014 ANNUAL CONTINUING DISCLOSURE
More informationContinuing Disclosure Policy Best Practices. Andrew C. Maher, Esq.
Continuing Disclosure Policy Best Practices Andrew C. Maher, Esq. Topics Covered in this Presentation: Primary Offering Disclosure Continuing Disclosure Agreements Continuing Disclosure Policies and Procedures
More informationCUSIP Numbers. * Retired as of the date of this report. January 31, 2018
City of Merced Community Facilities District No. 2003-1 (Bellevue Ranch East) $8,985,000 2016 Special Tax Refunding Bonds Continuing Disclosure Annual Report for Fiscal Year 2016-17 (per SEC Rule 15c2-12(b)(5))
More informationCONTINUING DISCLOSURE CERTIFICATE
CONTINUING DISCLOSURE CERTIFICATE THIS CONTINUING DISCLOSURE CERTIFICATE ("Disclosure Certificate") is executed and delivered by Citizens Property Insurance Corporation (the "Issuer") in connection with
More informationSEC c2-12 Municipal Securities Disclosure Including Ongoing Tax-Exempt Bond Disclosure
SEC 240.15c2-12 Municipal Securities Disclosure Including Ongoing Tax-Exempt Bond Disclosure 240.15c2-12 Municipal securities disclosure. Preliminary Note: For a discussion of disclosure obligations relating
More informationANNUAL FINANCIAL INFORMATION for the Fiscal Year Ended June 30, Relating to:
ANNUAL FINANCIAL INFORMATION for the Fiscal Year Ended June 30, 2016 Relating to: DEPARTMENT OF AIRPORTS OF THE CITY OF LOS ANGELES (LOS ANGELES INTERNATIONAL AIRPORT) $602,075,000 Senior Revenue Bonds
More informationPost-Issuance Compliance Policy for Tax-Exempt and Tax-Advantaged Obligations and Continuing Disclosure. Adopted:, 20
Post-Issuance Compliance Policy for Tax-Exempt and Tax-Advantaged Obligations and Continuing Disclosure Adopted:, 20 Statement of Purpose This Post-Issuance Compliance Policy (the "Policy") sets forth
More informationCITY OF SAN JUAN CAPISTRANO
CITY OF SAN JUAN CAPISTRANO $2,690,000 JUDGMENT OBLIGATION BONDS SERIES 2011 ORANGE COUNTY, CALIFORNIA DATED: JUNE 28, 2011 BASE CUSIP NO: 798351 2012/13 ANNUAL CONTINUING DISCLOSURE INFORMATION STATEMENT
More informationEL CERRITO REDEVELOPMENT AGENCY EL CERRITO REDEVELOPMENT PROJECT AREA TAX ALLOCATION REFUNDING BONDS
EL CERRITO REDEVELOPMENT AGENCY EL CERRITO REDEVELOPMENT PROJECT AREA TAX ALLOCATION REFUNDING BONDS $7,450,000 1997 SERIES A Dated: December 17, 1997 $2,630,000 1998 SERIES B Dated: April 2, 1998 Contra
More information$7,500,000 DENAIR UNIFIED SCHOOL DISTRICT GENERAL OBLIGATION BONDS (Stanislaus County, California) Election of 2007, Series 2008 (Bank Qualified)
NEW ISSUE - FULL BOOK-ENTRY INSURED RATING: S&P: AAA UNDERLYING RATING: S&P: A+ See RATINGS herein. In the opinion of Garcia Calderon Ruiz, LLP, San Jose, California ( Bond Counsel ), based upon an analysis
More informationMILLBRAE SCHOOL DISTRICT COUNTY OF SAN MATEO MILLBRAE, CALIFORNIA AUDIT REPORT. June 30, 2016
MILLBRAE SCHOOL DISTRICT COUNTY OF SAN MATEO MILLBRAE, CALIFORNIA AUDIT REPORT June 30, 2016 CHAVAN & ASSOCIATES, LLP CERTIFIED PUBLIC ACCOUNTANTS 1475 SARATOGA AVE., SUITE 180 SAN JOSE, CA 95129 This
More informationTAX-EXEMPT FINANCING COMPLIANCE PROCEDURE
Governmental issuers are welcome to use these model procedures as they develop their own set of written tax compliance procedures. However please keep in mind that any model document may not be appropriate
More informationMISSOURI STATE UNIVERSITY TAX-ADVANTAGED BONDS COMPLIANCE PROCEDURE. Dated as of May 15, 2013
G8.08 MISSOURI STATE UNIVERSITY TAX-ADVANTAGED BONDS COMPLIANCE PROCEDURE Dated as of May 15, 2013 May 15, 2013 TAX-ADVANTAGED BOND COMPLIANCE PROCEDURE TABLE OF CONTENTS ARTICLE I DEFINITIONS Section
More informationAnnual Disclosure Report for the Fiscal Year Ending June 30, 2017
- Annual Disclosure Report for the Fiscal Year Ending June 30, 2017 Riverside County Community Facilities District No. 89-1 (Mountain Cove) Special Tax Refunding Bonds, Series 2006 Prepared for: March
More informationGrand Strand Water and Sewer Authority Retiree Health Care Benefit Plan
Grand Strand Water and Sewer Authority Retiree Health Care Benefit Plan Report on Financial Statements For the year ended June 30, 2014 Contents Page Independent Auditor's Report... 1-2 Financial Statements
More informationCITY OF ST. AUGUSTINE, FLORIDA
CITY OF ST. AUGUSTINE, FLORIDA City of St. Augustine, Florida Capital Improvement Refunding Revenue Bonds, Series 2013, $20,645,000, Dated: February 15, 2013 City of St. Augustine, Florida Capital Improvement
More informationUNIFIED SCHOOL DISTRICT NO. 261, SEDGWICK COUNTY, KANSAS (HAYSVILLE) TAX-EXEMPT FINANCING COMPLIANCE POLICY AND PROCEDURE
Gilmore & Bell, P.C. 01/0920/2012 UNIFIED SCHOOL DISTRICT NO. 261, SEDGWICK COUNTY, KANSAS (HAYSVILLE) TAX-EXEMPT FINANCING COMPLIANCE POLICY AND PROCEDURE Dated as of January 23, 2012 TAX-EXEMPT FINANCING
More informationBEXAR COUNTY DEBT MANAGEMENT POLICY
BEXAR COUNTY DEBT MANAGEMENT POLICY Adopted by Commissioners Court on August 14, 2007 Revised October 7, 2008 Revised February 3, 2015 Revised March 21, 2017 Table of Contents Section Title Page 1 Purpose
More informationREDEVELOPMENT AGENCY OF THE CITY OF SOUTH SAN FRANCISCO $70,675,000 MERGED REDEVELOPMENT PROJECT TAX ALLOCATION REVENUE BONDS, SERIES 2006A
REDEVELOPMENT AGENCY OF THE CITY OF SOUTH SAN FRANCISCO $70,675,000 MERGED REDEVELOPMENT PROJECT TAX ALLOCATION REVENUE BONDS, SERIES 2006A San Mateo County, California Dated: May 3, 2006 Base CUSIP :
More informationMunicipal Bonds and What Municipal Issuers Should Know About Securities Law
Municipal Bonds and What Municipal Issuers Should Know About Securities Law March 7, 2017 City Council /Successor Agency/ San Jose Financing Authority Item 2(b) Overview Introduction Overview of Municipal
More informationPOWAY UNIFIED SCHOOL DISTRICT
POWAY UNIFIED SCHOOL DISTRICT CONTINUING DISCLOSURE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30, 2017: PUBLIC FINANCING AUTHORITY SERIES 2017A SPECIAL TAX REVENUE REFUNDING BONDS BASE CUSIP: 73885Q JANUARY
More informationSAN JOSÉ/EVERGREEN COMMUNITY COLLEGE DISTRICT San Jose, California
SAN JOSÉ/EVERGREEN COMMUNITY COLLEGE DISTRICT San Jose, California RETIREMENT FUTURIS PUBLIC ENTITY INVESTMENT TRUST FINANCIAL STATEMENTS June 30, 2014 San Jose, California FINANCIAL STATEMENTS June 30,
More informationLennox School District
Dated: June 13, 2013 Prepared by: EASTSHORE CONSULTING FINANCIAL PLANNING CAMPAIGN STRATEGIES PUBLIC RELATIONS EASTSHORE CONSULTING FINANCIAL PLANNING CAMPAIGN STRATEGIES PUBLIC RELATIONS 1714 Franklin
More informationSAUGUS UNION SCHOOL DISTRICT
SAUGUS UNION SCHOOL DISTRICT Excellence in Elementary Education ANNUAL FINANCIAL REPORT TABLE OF CONTENTS FINANCIAL SECTION Independent Auditor's Report 2 Management's Discussion and Analysis 5 Basic Financial
More informationLOS ALAMITOS UNIFIED SCHOOL DISTRICT ANNUAL FINANCIAL REPORT JUNE 30, 2016
LOS ALAMITOS 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 informationWashoe County, Nevada OPEB Trust Fund Financial Statements For the Fiscal Year ended June 30, 2012
Washoe County, Nevada OPEB Trust Fund Financial Statements For the Fiscal Year ended June 30, 2012 This page intentionally left blank WASHOE COUNTY, NEVADA OPEB TRUST FUND FINANCIAL STATEMENTS FOR THE
More informationOTHER POST EMPLOYMENT BENEFITS. GASB STATEMENTS NO. 43 and 45 REPORTING GUIDELINES FOR GOVERNMENT FINANCIAL STATEMENTS. A Civic Federation Issue Brief
OTHER POST EMPLOYMENT BENEFITS GASB STATEMENTS NO. 43 and 45 REPORTING GUIDELINES FOR GOVERNMENT FINANCIAL STATEMENTS A Civic Federation Issue Brief Prepared By The Civic Federation February 9, 2006 TABLE
More informationCONTINUING DISCLOSURE What am I continuing to disclose and who is EMMA?
CONTINUING DISCLOSURE What am I continuing to disclose and who is EMMA? Ohio GFOA Annual Conference & Membership Meeting September 21-23, 2016 Jennifer Blaser & Diana Silveira, Dinsmore & Shohl LLP TABLE
More informationPOST BOARD ACTION REPORT NEW ITEMS AGENDA
POST BOARD ACTION REPORT NEW ITEMS AGENDA Meeting of the Forest Preserve District of Cook County Board of Commissioners County Board Room, County Building Wednesdays, May 2, 2012, 10:00 A.M. Issued: Wednesday,
More informationANNUAL FINANCIAL REPORT JUNE 30, 2017
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 informationCOTATI-ROHNERT PARK UNIFIED SCHOOL DISTRICT COUNTY OF SONOMA ROHNERT PARK, CALIFORNIA
COTATI-ROHNERT PARK UNIFIED SCHOOL DISTRICT COUNTY OF SONOMA ROHNERT PARK, CALIFORNIA AUDIT REPORT JUNE 30, 2016 CHAVAN & ASSOCIATES, LLP CERTIFIED PUBLIC ACCOUNTANTS 1475 SARATOGA AVE., SUITE 180 SAN
More informationBaldwin Park Unified School District Los Angeles County, California Continuing Disclosure Annual Report - REVISED - January 19, 2013
Los Angeles County, California 2011-12 Continuing Disclosure Annual Report - REVISED - January 19, 2013 3699 N. Holly Avenue Baldwin Park, CA 91706-0946 Attn: Chief Business Official/Senior Director of
More informationCITY OF ST. AUGUSTINE, FLORIDA
CITY OF ST. AUGUSTINE, FLORIDA Water and Sewer Revenue Refunding Bonds, Series 2012, $15,930,000, Dated: December 11, 2012 Water and Sewer Revenue Refunding Bonds, Series 2005, $21,435,000, Dated: July
More informationBURLINGAME SCHOOL DISTRICT COUNTY OF SAN MATEO REDWOOD CITY, CALIFORNIA AUDIT REPORT JUNE 30, 2017
BURLINGAME SCHOOL DISTRICT COUNTY OF SAN MATEO REDWOOD CITY, CALIFORNIA AUDIT REPORT JUNE 30, 2017 CHAVAN & ASSOCIATES, LLP CERTIFIED PUBLIC ACCOUNTANTS 1475 SARATOGA AVE., SUITE 180 SAN JOSE, CA 95129
More informationSOUTH DAKOTA BOARD OF REGENTS. Budget and Finance Consent ******************************************************************************
SOUTH DAKOTA BOARD OF REGENTS Budget and Finance Consent AGENDA ITEM: 4 U DATE: December 5-7, 2017 ****************************************************************************** SUBJECT BOR Policy Revisions
More informationPOST ISSUANCE COMPLIANCE FOR GOVERNMENTAL BONDS
POST ISSUANCE COMPLIANCE FOR GOVERNMENTAL BONDS Policy No. 6050 Scope. This Post Issuance Compliance Policy addresses the Issuer s compliance with federal tax, federal securities and state law requirements
More informationRedondo Beach Unified School District
Continuing Disclosure Annual Report Fiscal Year Ended June 30, 2012 Prepared by: 1401 Inglewood Avenue Redondo Beach, CA 90278 Table of Contents I. Introduction... 3 II. Audited Financial Statements...
More informationCOASTSIDE COUNTY WATER DISTRICT BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY SCHEDULES JUNE 30, 2010
COASTSIDE COUNTY WATER DISTRICT BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY SCHEDULES JUNE 30, 2010 Table of Contents Page Elected Officials and Administrative Personnel... i Independent Auditors Report...
More informationBonds means the bonds as listed on the attached Exhibit A, with the 9-digit CUSIP numbers relating thereto.
DISCLOSURE DISSEMINATION AGENT AGREEMENT This Disclosure Dissemination Agent Agreement (the Disclosure Agreement ), dated as of [1], 20, is executed and delivered by [2] (the Issuer ) and Digital Assurance
More informationSONOMA VALLEY UNIFIED SCHOOL DISTRICT COUNTY OF SONOMA SONOMA, CALIFORNIA AUDIT REPORT. June 30, 2016
SONOMA VALLEY UNIFIED SCHOOL DISTRICT COUNTY OF SONOMA SONOMA, CALIFORNIA AUDIT REPORT June 30, 2016 CHAVAN & ASSOCIATES, LLP CERTIFIED PUBLIC ACCOUNTANTS 1475 SARATOGA AVE., SUITE 180 SAN JOSE, CA 95129
More informationSANTA BARBARA UNIFIED SCHOOL DISTRICT ANNUAL FINANCIAL REPORT JUNE 30, 2013
SANTA BARBARA UNIFIED SCHOOL DISTRICT ANNUAL FINANCIAL REPORT TABLE OF CONTENTS FINANCIAL SECTION Independent Auditors' Report 2 Management's Discussion and Analysis 5 Basic Financial Statements Government-Wide
More informationCotati Rohnert Park Unified School District
Continuing Disclosure Annual Report Fiscal Year Ended June 30, 2012 Prepared by: 7165 Burton Ave. Rohnert Park, CA 94928 3316 Table of Contents I. Introduction... 3 II. Audited Financial Statements...
More informationBEAUMONT UNIFIED SCHOOL DISTRICT AUDIT REPORT For the Fiscal Year Ended June 30, 2016
BEAUMONT UNIFIED SCHOOL DISTRICT AUDIT REPORT For the Fiscal Year Ended June 30, 2016 For the Fiscal Year Ended June 30, 2016 Table of Contents FINANCIAL SECTION Page Independent Auditors' Report... 1
More informationTable of Contents. Sections. Tables. Appendices
Table of Contents Sections 1. District Profile 1 2. Special Taxes 2 3. Property Ownership 3 4. Development Status and Absorption 4 5. Payment History 5 6. Bond Funds 6 7. Listed Events 8 Tables Table 2-1
More informationRavenswood City School District
Ravenswood City School District Dated: March 20, 2015 Prepared by: EASTSHORE CONSULTING FINANCIAL PLANNING ELECTION STRATEGIES PUBLIC RELATIONS EASTSHORE CONSULTING FINANCIAL PLANNING ELECTION STRATEGIES
More informationBOARD OF TRUSTEES CENTRAL WASHINGTON UNIVERSITY SYSTEM REVENUE BONDS SERIES 2016 BOND RESOLUTION RESOLUTION NO
BOARD OF TRUSTEES CENTRAL WASHINGTON UNIVERSITY SYSTEM REVENUE BONDS SERIES 2016 BOND RESOLUTION RESOLUTION NO. 16-06 A RESOLUTION of the Board of Trustees of Central Washington University providing for
More informationSEQUOIA UNION HIGH SCHOOL DISTRICT COUNTY OF SAN MATEO REDWOOD CITY, CALIFORNIA AUDIT REPORT JUNE 30, 2015
SEQUOIA UNION HIGH SCHOOL DISTRICT COUNTY OF SAN MATEO REDWOOD CITY, CALIFORNIA AUDIT REPORT JUNE 30, 2015 CHAVAN & ASSOCIATES, LLP CERTIFIED PUBLIC ACCOUNTANTS 1475 SARATOGA AVE., SUITE 180 SAN JOSE,
More informationMunicipal Secondary Market Disclosure Information Cover Sheet
Municipal Secondary Market Disclosure Information Cover Sheet This cover sheet should be sent with all submissions made to the Municipal Securities Rulemaking Board, Nationally Recognized Municipal Securities
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 informationSUCCESSOR AGENCY TO THE LA QUINTA REDEVELOPMENT AGENCY LA QUINTA REDEVELOPMENT PROJECT AREAS NO. 1 AND 2 SUBORDINATE TAX ALLOCATION REFUNDING BONDS
SUCCESSOR AGENCY TO THE LA QUINTA REDEVELOPMENT AGENCY LA QUINTA REDEVELOPMENT PROJECT AREAS NO. 1 AND 2 SUBORDINATE TAX ALLOCATION REFUNDING BONDS $97,190,000 2013 SERIES A $23,055,000 2013 TAXABLE SERIES
More informationPost-Issuance Compliance Policy For Tax-Exempt and Tax-Credit Bonds
Policy V. 4.15.1 Responsible Official: Vice President for Finance and Treasurer Effective Date: January 6, 2015 Post-Issuance Compliance Policy Policy Statement It is the University s policy to comply
More informationANTELOPE VALLEY COMMUNITY COLLEGE DISTRICT. PUBLIC ENTITY INVESTMENT TRUST FINANCIAL STATEMENTS June 30, 2016
ANTELOPE VALLEY COMMUNITY COLLEGE DISTRICT PUBLIC ENTITY INVESTMENT TRUST FINANCIAL STATEMENTS June 30, 2016 PUBLIC ENTITY INVESTMENT TRUST FINANCIAL STATEMENTS June 30, 2016 CONTENTS INDEPENDENT AUDITOR
More informationMANHATTAN BEACH UNIFIED SCHOOL DISTRICT TABLE OF CONTENTS JUNE 30, 2010
TABLE OF CONTENTS FINANCIAL SECTION Independent Auditors' Report 2 Management's Discussion and Analysis 4 Basic Financial Statements Government-Wide Financial Statements Statement of Net Assets 13 Statement
More informationFIRE PROTECTION DISTRICT NO. 43 (MAPLE VALLEY FIRE AND LIFE SAFETY) KING COUNTY, WASHINGTON RESOLUTION NO. R
FIRE PROTECTION DISTRICT NO. 43 (MAPLE VALLEY FIRE AND LIFE SAFETY) KING COUNTY, WASHINGTON RESOLUTION NO. R-2012-015 A RESOLUTION of the Board of Fire Commissioners of Fire Protection District No. 43
More informationCALIFORNIA COMMUNITY COLLEGES Governmental Funds Group Annual Financial and Budget Report 10 General Fund Combined (Total Unrestricted and Restricted) COMBINED BALANCE SHEET For Year Ended June 30, 2009
More informationMILLBRAE SCHOOL DISTRICT COUNTY OF SAN MATEO MILLBRAE, CALIFORNIA AUDIT REPORT. June 30, 2013
MILLBRAE SCHOOL DISTRICT COUNTY OF SAN MATEO MILLBRAE, CALIFORNIA AUDIT REPORT June 30, 2013 CHAVAN &ASSOCIATES, LLP CERTIFIED PUBLIC ACCOUNTANTS 1475 SARATOGA AVE., SUITE 180 SAN JOSE, CA 95129 This Page
More informationREDEVELOPMENT AGENCY OF THE CITY OF INDIAN WELLS $67,805,000 CONSOLIDATED WHITEWATER PROJECT AREA TAX ALLOCATION BONDS, SERIES 2006A
REDEVELOPMENT AGENCY OF THE CITY OF INDIAN WELLS $67,805,000 CONSOLIDATED WHITEWATER PROJECT AREA TAX ALLOCATION BONDS, SERIES 2006A Riverside County, California Dated: October 18, 2006 Base CUSIP : 45455C
More informationSEQUOIA UNION HIGH SCHOOL DISTRICT COUNTY OF SAN MATEO REDWOOD CITY, CALIFORNIA AUDIT REPORT JUNE 30, 2013
SEQUOIA UNION HIGH SCHOOL DISTRICT COUNTY OF SAN MATEO REDWOOD CITY, CALIFORNIA AUDIT REPORT JUNE 30, 2013 CHAVAN &ASSOCIATES, LLP CERTIFIED PUBLIC ACCOUNTANTS 1475 SARATOGA AVE., SUITE 180 SAN JOSE, CA
More informationSecurities and Exchange Commission
Securities and Exchange Commission each of at least 12 days within the previous 30 calendar days, with no more than 4 business days in succession without such a two-way quotation; (iii) A dealer acting
More informationFinance Officers of North Carolina Local Governments and Public Authorities
NORTH CAROLINA DEPARTMENT OF STATE TREASURER STATE AND LOCAL GOVERNMENT FINANCE DIVISION AND THE LOCAL GOVERNMENT COMMISSION JANET COWELL TREASURER T. VANCE HOLLOMAN DEPUTY TREASURER Memorandum #2015-07
More informationANNUAL 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 informationOPEB Reporting Overview: Implications of the Choice to Fund or Not Fund
OPEB Reporting Overview: Implications of the Choice to Fund or Not Fund Dean Michael Mead Research Manager, Governmental Accounting Standards Board March 12, 2008 Disclaimer: The opinions expressed in
More informationCOVINA-VALLEY UNIFIED SCHOOL DISTRICT ANNUAL FINANCIAL REPORT JUNE 30, 2017
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 informationMILLBRAE SCHOOL DISTRICT COUNTY OF SAN MATEO MILLBRAE, CALIFORNIA AUDIT REPORT. June 30, 2014
MILLBRAE SCHOOL DISTRICT COUNTY OF SAN MATEO MILLBRAE, CALIFORNIA AUDIT REPORT June 30, 2014 CHAVAN & ASSOCIATES, LLP CERTIFIED PUBLIC ACCOUNTANTS 1475 SARATOGA AVE., SUITE 180 SAN JOSE, CA 95129 Received
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 informationISSAQUAH SCHOOL DISTRICT NO. 411 KING COUNTY, WASHINGTON UNLIMITED TAX GENERAL OBLIGATION BONDS, 2016 RESOLUTION NO. 1072
ISSAQUAH SCHOOL DISTRICT NO. 411 KING COUNTY, WASHINGTON UNLIMITED TAX GENERAL OBLIGATION BONDS, 2016 RESOLUTION NO. 1072 A Resolution of the Board of Directors of Issaquah School District No. 411, King
More informationNORTHWEST FLORIDA STATE COLLEGE COLLEGIATE HIGH SCHOOL A CHARTER SCHOOL AND RESTRICTED FUND OF NORTHWEST FLORIDA STATE COLLEGE
COLLEGIATE HIGH SCHOOL FINANCIAL STATEMENTS June 30, 2015 and 2014 TABLE OF CONTENTS INDEPENDENT AUDITOR'S REPORT... 1 MANAGEMENT'S DISCUSSION AND ANALYSIS... 4 FINANCIAL STATEMENTS Statements of Net Position...
More informationANNUAL FINANCIAL REPORT JUNE 30, 2018
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 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 informationGASB 74/75 Frequently Asked Questions
Page 1 of 15 GASB 74/75 Frequently Asked Questions General Information What is GASB? Governmental Accounting Standards Board is an independent, non-profit, nongovernmental regulatory body charged with
More informationCONTRA COSTA COMMUNITY COLLEGE DISTRICT RETIREMENT FUTURIS PUBLIC ENTITY INVESTMENT TRUST
CONTRA COSTA COMMUNITY COLLEGE DISTRICT RETIREMENT FUTURIS PUBLIC ENTITY INVESTMENT TRUST FINANCIAL STATEMENTS FOR THE FISCAL YEARS ENDED WITH INDEPENDENT AUDITOR S REPORT JAMES MARTA & COMPANY LLP 701
More informationFinancial Section. Special Revenue Funds. Debt Service Funds
District - Summary The presentation of all District funds gives a unique perspective into the cumulative financial position of the school district. The All District Summary illustrates the District-wide
More informationWEST CONTRA COSTA UNIFIED SCHOOL DISTRICT
WEST CONTRA COSTA UNIFIED SCHOOL DISTRICT AUDIT REPORT JUNE 30, 2015 OF CONTRA COSTA COUNTY RICHMOND, CALIFORNIA JUNE 30, 2015 The West Contra Costa Unified School District was established as the Richmond
More informationWESTERN MUNICIPAL WATER DISTRICT RETIREMENT MEDICAL BENEFITS PLAN (OTHER POST EMPLOYMENT BENEFIT PLAN) FINANCIAL STATEMENTS
WESTERN MUNICIPAL WATER DISTRICT RETIREMENT MEDICAL BENEFITS PLAN (OTHER POST EMPLOYMENT BENEFIT PLAN) FINANCIAL STATEMENTS WITH REPORT ON AUDIT BY INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS FOR THE FISCAL
More informationWILLIAM S. HART UNION HIGH SCHOOL DISTRICT ANNUAL FINANCIAL REPORT JUNE 30, 2017
WILLIAM S. HART UNION HIGH SCHOOL DISTRICT ANNUAL FINANCIAL REPORT JUNE 30, 2017 TABLE OF CONTENTS JUNE 30, 2017 FINANCIAL SECTION Independent Auditor's Report 2 Management's Discussion and Analysis 5
More informationBISHOP UNIFIED SCHOOL DISTRICT ANNUAL FINANCIAL REPORT
BISHOP 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 informationUP-ISLAND REGIONAL SCHOOL DISTRICT OTHER POSTEMPLOYMENT BENEFITS PROGRAM
UP-ISLAND REGIONAL SCHOOL DISTRICT Participant in the Dukes County Pooled OPEB Trust OTHER POSTEMPLOYMENT BENEFITS PROGRAM ACTUARIAL VALUATION as of July 1, 2016 FINANCIAL REPORTING AND DISCLOSURES UNDER
More informationSAN LEANDRO UNIFIED SCHOOL DISTRICT ANNUAL FINANCIAL REPORT JUNE 30, 2018
SAN LEANDRO 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 informationAnnual Disclosure Report for Fiscal Year Ending June 30, 2017
- Eastern Municipal Water District Community Facilities District No. 2003-25 (Pacific Communities) Improvement Area C 2013 Special Tax Bonds Prepared for: February 2018 www.webbassociates.com Table of
More informationNEW JERSEY ENVIRONMENTAL INFRASTRUCTURE TRUST POLICY AND PROCEDURE. Compliance with Rule 15c2-12 for all outstanding and new bond issues
NEW JERSEY ENVIRONMENTAL INFRASTRUCTURE TRUST POLICY AND PROCEDURE NO. SUBJECT: POLICY: 1.24 Secondary Market Disclosure Compliance Policies Continuing Disclosure Requirements Compliance with Rule 15c2-12
More information