SCHOOL DISTRICT Exhibit A
Statement of Net Assets
June 30, 2005
Governmental
Activities
Assets
Cash and cash equivalents $
Cash with fiscal agents
Investments
Due from other governments
Accrued interest receivable
Other receivables, net
Inventories and prepaid items
Deferred charges
Restricted assets
Capital assets, net
Total Assets 0
Liabilities
Accounts payable and accrued liabilities
Due to other governments
Deferred revenue/Unearned revenue
Interest payable on long-term liabilities
Long-term liabilities, due within one year
Capital related liabilities
Non-capital related liabilities
Long-term liabilities, due beyond one year
Capital related liabilities
Non-capital related liabilities
Total Liabilities 0
Net Assets
Invested in capital assets, net of related debt
Restricted net assets:
Expendable:
School-based activities
Debt service
Capital improvements
Forestry improvements
Unemployment benefits
Non-expendable:
Sixteenth section
Other
Unrestricted
Total Net Assets $ 0
The notes to the financial statements are an integral part of this statement.