School Districts
School District Annual Report
Pecking Order for Preparing the Annual Report
Management's Discussion and Analysis (M, D & A) Instructions
Sample Management's Discussion and Analysis
Government-Wide Financial Statements Fund Financial Statements
Management's Discussion and Analysis (M, D & A) Instructions
Sample Management's Discussion and Analysis
Government-Wide Financial Statements Fund Financial Statements
- Exhibit 3 - Balance Sheet - Governmental Funds
- Reconciliation for Exhibit 3
- Exhibit 4 - Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds
- Reconciliation of Exhibit 4
- Exhibit 5 - Statement of Net Position - Proprietary Funds
- Exhibit 6 - Statement of Revenues, Expenses and Changes in Net Position - Proprietary Funds
- Exhibit 7 - Statement of Cash Flows - Proprietary Funds
- Exhibit 8 - Statement of Net Position - Fiduciary Funds
- Exhibit 9 - Statement of Changes in Net Position - Fiduciary Funds
- Notes to the Financial Statements
- Budgetary Comparison Schedule
- Notes to Required Supplementary Information - Budgetary Comparison Schedules
- OPEB Schedule
- Notes to Required Supplementary Information - OPEB Schedule
- Schedule of Net Pension Liability/Asset
- Schedule of Pension Contributions
- Notes to Required Supplementary Information - Pension Schedules
- Combining Balance Sheet - Nonmajor Governmental Funds
- Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds
- Schedule of Expenditures of Federal Awards
- Statement of Net Position - Worksheet
- Statement of Activities - Worksheet
- General and Program Revenues - Worksheet
- Major Fund Determination - Worksheet
- Sample Reconciliation Entries
- GASB 68 Pension Worksheet - FY2024
- GASB 68 Pension Worksheet - FY2023