[INPUT] SCHOOL DISTRICT Audited Financial Statements For the Year Ended June 30, 2014 [INPUT] SCHOOL DISTRICT TABLE OF CONTENTS INDEPENDENT AUDITOR’S REPORT MANAGEMENT’S DISCUSSION AND ANALYSIS BASIC FINANCIAL STATEMENTS Government-wide Financial Statements Exhibit A Statement of Net Position – Exhibit B Statement of Activities – Governmental Funds Financial Statements Exhibit C Balance Sheet – Exhibit C-1 Reconciliation of the Governmental Funds Balance Sheet to the Statement of – Net Position Exhibit D Statement of Revenues, Expenditures and Changes in Fund Balances – Exhibit D-1 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures – and Changes in Fund Balances to the Statement of Activities Fiduciary Funds Financial Statements Exhibit E Statement of Fiduciary Assets and Liabilities OR – Exhibit E Statement of Fiduciary Net Position – Exhibit F Statement of Changes in Fiduciary Net Position (if applicable) – Notes to the Financial Statements REQUIRED SUPPLEMENTARY INFORMATION Budgetary Comparison Schedule General Fund – Budgetary Comparison Schedule Special Revenue Fund – Notes to the Required Supplementary Information SUPPLEMENTARY INFORMATION Schedule of Expenditures of Federal Awards Schedule of Instructional, Administrative and Other Expenditures Governmental Funds –
[INPUT] SCHOOL DISTRICT Audited Financial Statements For the Year Ended June 30, 2014 [INPUT] SCHOOL DISTRICT TABLE OF CONTENTS INDEPENDENT AUDITOR’S REPORT MANAGEMENT’S DISCUSSION AND ANALYSIS BASIC FINANCIAL STATEMENTS Government-wide Financial Statements Exhibit A – Statement of Net Position Exhibit B – Statement of Activities Governmental Funds Financial Statements Exhibit C – Balance Sheet Exhibit C-1 – Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position Exhibit D – Statement of Revenues, Expenditures and Changes in Fund Balances Exhibit D-1 – Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities Fiduciary Funds Financial Statements Exhibit E – Statement of Fiduciary Assets and Liabilities OR Exhibit E – Statement of Fiduciary Net Position Exhibit F – Statement of Changes in Fiduciary Net Position (if applicable) Notes to the Financial Statements REQUIRED SUPPLEMENTARY INFORMATION Budgetary Comparison Schedule – General Fund Budgetary Comparison Schedule – Special Revenue Fund Notes to the Required Supplementary Information SUPPLEMENTARY INFORMATION Schedule of Expenditures of Federal Awards Schedule of Instructional, Administrative and Other Expenditures – Governmental Funds