Employer Retirement Letter Template

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Employer Retirement Letter Template Powered By Docstoc
					The Annual Financial Audit Report must be submitted as (1) a paper copy, (2) a
single text searchable Adobe Acrobat .pdf electronic file (preferred but scanned
will be accepted), and (3) a GASB data feed .txt file. All three submissions are
due 150 days following the end of the fiscal year, which is November 27th for
6/30s, and January 28th for 8/31s.

The single .pdf file should be named cccddda8.pdf where
cccddd - is replaced by the county-district number
a - stands for annual report, and
8 - stands for fiscal year 2008

This sample audit report contains data code changes and corrections that
should be followed for audits submitted for June 30, 2008 and August 31, 2008.

Please refer to the Texas Education Agency School Financial Audits website for
changes that have been made to the GASB data feed file.

Please also note that a text searchable Adobe Acrobat .pdf file may be created
using the Distiller program found in Adobe Acrobat, or by using the Adobe
Capture program.




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                                                    Anywhere Independent School District
                                                          Table of Contents for
  Exhibit
                                                               Audit Report
  Number                                                                                          Page Number
              Certificate of Board                                                                    iii
              INTRODUCTORY SECTION (optional)
              Letter of Transmittal
              Organization Chart
              List of Elected Officials
              FINANCIAL SECTION (required)
              Independent Auditor's Report                                                           XXX
              Management's Discussion and Analysis                                                   XXX
      A-1     Statement of Net Assets                                                                XXX
      B-1     Statement of Activities                                                                XXX
              Governmental Fund Financial Statements
      C-1     Balance Sheet                                                                          XXX
      C-2     Statement of Revenues, Expenditures, and Changes in Fund Balances                      XXX
      C-3     Reconciliation for C-2                                                                 XXX
              Proprietary Fund Financial Statements
      D-1     Statement of Net Assets                                                                XXX
      D-2     Statement of Revenues, Expenses, and Changes in Fund Net Assets                        XXX
      D-3     Statement of Cash Flows                                                                XXX
              Fiduciary Fund (and Similar Component Units) Financial Statements
      E-1     Statement of Fiduciary Net Assets                                                      XXX
      E-2     Statement of Changes in Fiduciary Net Assets                                           XXX
              Combining Statements for Major Component Units
      F-1     Statement of Net Assets                                                                XXX
      F-2     Statement of Activities                                                                XXX
              Notes to the Financial Statements                                                      XXX
              Note 1: Capital Assets                                                                 XXX
              Note 2: Long-term Liabilities                                                          XXX
              Note 3: Major Component Units                                                          XXX
              Notes 4 and 5: Reconciliation of Fund-based Information                                XXX
              (a) Explanation of Combined or Net Adjustments                                         XXX
              (b) Detailed Crosswalk and Analysis                                                    XXX
              (c) Detailed Explanation of Revenues and Expenses (Note 5) without Crosswalk           XXX
              Note 6: Segment Information                                                            XXX
              Budgetary Comparison Reporting
      G-1     Budget-to-Actual : Major Funds                                                         XXX
              Other Supplementary Information                                                        XXX
              Nonmajor Governmental Funds: (optional)
      H-1      Combining Balance Sheet                                                               XXX
      H-2      Combining Statement of Revenues, Expenditures, and Changes in Fund Balances           XXX
              Internal Service Funds: (optional)
      H-3      Combining Statement of Net Assets                                                     XXX
      H-4      Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets             XXX
      H-5      Combining Statement of Cash Flows                                                     XXX
              Required TEA Schedules
      J-1      Schedule of Delinquent Taxes Receivable                                               XXX
      J-2      Schedule of Expenditures for Computation of Indirect Cost                             XXX
      J-3      Fund Balance and Cash Flow Calculation Worksheet                                      XXX
      J-4      Budgetary Comparison Schedule - NonMajor Fund - Child Nutrition Fund **               XXX
      J-5      Budgetary Comparison Schedule - Debt Service Fund                                     XXX
              Yellow Book Opinion
              OMB Opinion
              Schedule of Findings and Questioned Costs
              Summary of Prior Year Findings
      K-1      Schedule of Expenditure of Federal Awards*                                            XXX
               Notes to the K-1 Schedule                                                             XXX
      L-1      Required Responses to Selected School First Indicators - electronic only

              * Required if a Single Audit
              ** These schedules are required if these Funds are Not Major Funds




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                                                            ANYWHERE INDEPENDENT SCHOOL DISTRICT
                                                                 STATEMENT OF NET ASSETS                                       Exhibit A - 1
                                                                       AUGUST 31, 2008

  Data                                                            1                       2         3               4
Control                                                                      Primary Government
 Codes                                                                 Current Year
                                                            Governmental        Business-type                   Component      Consolidation accounts
                                                              Activities              Activities   Total           Unit        include these
          ASSETS
   1110   Cash and cash equivalents
   1120   Current Investments
  *1225   Property taxes receivables (net)                                                                                     1210 + 1220 less 1230
   1210   Current property taxes receivable
   1220   Delinquent property taxes receivables
   1230   Allowance for Uncollectable Taxes (credit)
   1240   Due from other governments
   1250   Accrued interest
 **1260   Internal balances                                                                                                    1260 and 2170
   1267   Due from fiduciary funds
   1290   Other receivables (net)
   1300   Inventories
   1410   Deferred Expenditures or Expenses
   1420   Capital Bond & Other Debt Issuance Costs
   1430   Premium & Discount on Issuance of Bonds
   1490   Other Current Assets
          Capital Assets:
   1510    Land
 **1520    Buildings and Improvements, net                                                                                     1520 minus 1571
 **1530    Furniture and Equipment, net                                                                                        1530 minus 1572 & 1573
 **1540    District-defined Fixed Assets, net
 **1550    Capital Lease Assets, net                                                                                           1550 minus 1576
 **1560    Library Books and Media, net                                                                                        1560 minus 1574
   1580    Construction in progress
 **1590    Infrastructure, net                                                                                                 1590 minus 1577-79
   1800    Restricted Assets
   1910    Long-Term Investments
   1990    Other Assets
   1000        Total assets


          LIABILITIES
  2110    Accounts payable
  2120    Short-term debt payable
  2140    Interest payable
 *2165    Accrued liabilities                                                                                                  2150, 2160, 2200
  2150    Payroll Deductions & Withholdings
  2160    Accrued Wages Payable
  2177    Due to fiduciary funds
  2180    Due to other governments
  2190    Due to student groups
  2200    Accrued Expenditures or expenses
  2300    Deferred revenue
  2400    Payable from Restricted Assets
          Noncurrent liabilities:
 **2501     Due within one year
 **2502     Due in more than one year
   2000        Total liabilities


          NET ASSETS
  3200    Invested in capital assets, net of related debt
          Restricted for:
  3820       Federal and state programs
  3850       Debt service
  3860       Capital projects
  3870       Campus activities
  3880       Scholarships
  3890       Other
  3900    Unrestricted
  3000    Total net assets


          * optional consolidation accounts
          ** consolidations used by GASB 34


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                                                                                                                        Anywhere Independent School District                                                                       Exhibit B - 1
                                                                                                                              Statement of Activities
                                                                                                                                  August 31, 2008
                                                                                                                                                                                                       Net (Expense) Revenue and
                                                                                                                                                  Program Revenues                                        Changes in Net Assets
                      Data                                                                    1                    2                      3               4              5              6                  7                 8          9
                     Control                                                                                    Indirect                              Operating       Capital                     Primary Government
                     Codes                                                                                     Expenses            Charges for       Grants and     Grants and     Governmental      Business-type                 Component
                                Functions/Programs                                         Expenses            Allocation           Services        Contributions  Contributions     Activities        Activities          Total     Units
                                Primary government:
                                 Governmental activities:
                       11          11 Instruction
                       12          12 Instructional resources and media services
                       13          13 Curriculum and staff development
                       21          21 Instructional leadership
                       23          23 School leadership
                       31          31 Guidance, counseling, and evaluation services
                       32          32 Social work services
                       33          33 Health services
                       34          34 Student transportation
                       35          35 Food Service
                       36          36 Extracurricular activities
                       41          41 General administration
                       51          51 Facilities maintenance and operations
                       52          52 Security and monitoring services
                       53          53 Data processing services
                       61          61 Community services
                       72          71 Interest on long-term debt
                       73          71 Bond Issuance costs and fees
                       81         81 Capital outlay
                       91         91 Contracted instructional services
                                       between schools
                       92         92 Incremental costs related to WADA
                       93         93 Payments related to shared services arrangements
                       95         95 Payments to Juvenile Justice Alternative
                                       Education Programs
                       97         97 Payments to Tax Increment Fund
                       98         98 Depreciation-unallocated
                       99         99 Other governmental charges
                       TG        TG     Total governmental activities
                                 Business-type activities:
                        01        01 (ex Concessions)
                        02        02
              **        05        35 Food Service
                        TB       TB Total business-type activities
                        TP       TP Total primary government
                                Component unit:
                        1C        1C First Component unit (ex School Foundation)
             ***        2C        2C Second component unit
                        TC      TC Total component units
                                                                                                    Data
                                                                                                  Control   General revenues:
                                                                                                   Codes       Taxes:
              ** Use 01 through 10 as data control                                                    MT         Property taxes, levied for general purposes
                   codes for other business activities                                                DT         Property taxes, levied for debt service
                                                                                                      SF       State aid-formula grants
             *** Use 1C 2C etc for Component Unit codes                                               GC       Grants and contributions not restricted to specific programs
                                                                                                      IE       Investment earnings
                                                                                                      MI       Miscellaneous
                                Note: If more than one special item, use S1, S2, S3 etc.              S1    Special item — (ex. gain on sale of land)
                                       if more extraordinary items, use E1, E2, E3 etc                S2    Special item -
                                       for data control codes                                         E1    Extraordinary item -
                                                                                                      E2    Extraordinary item -
                                                                                                      FR    Transfers
                                                                                                      TR           Total general revenues, special items, and transfers
                                                                                                      CN                      Change in net assets
                                                                                                      NB    Net assets—beginning
                                                                                                      PA    Prior Period Adjustments
                                                                                                      NE    Net assets—ending


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Note: These may not be your                                                                 Anywhere Independent School District                                                               Exhibit C - 1
major funds - Data codes are shown                                                          Balance Sheet - Governmental Funds
only for columns for which we are inputing                                                           August 31, 2008
data. Use column only if applicable.
      Data                                                          10                                        24                     50                     60                                      98
  Control                                                                                                    Child                  Debt                                           Other           Total
    Codes                                                        General                 Federal            Nutrition              Service                Capital               Governmental    Governmental
                                                                   Fund                 Programs             Fund                   Fund                 Projects                  Funds           Funds
              ASSETS
     1110     Cash and cash equivalents
     1120     Current Investments
     1225     Taxes Receivable, net
     1210     Current property taxes receivable
     1220     Delinquent property taxes receivables
     1230     Allowance for Uncollectable Taxes (credit)
     1240     Receivables from other governments
     1260     Due from other funds
     1290     Other Receivables
     1300     Inventories
     1410     Deferred Expenditures
     1490     Other Current Assets
     1800     Restricted Assets
     1900     Other Assets
     1000     Total assets


              LIABILITIES AND FUND BALANCES
              Liabilities:
     2110      Accounts payable
     2120      Short-term Debt Payable
     2130      Leases Payable
     2140      Interest Payable
     2150      Payroll deductions and withholdings
     2160      Accrued wages payable
     2170      Due to other funds
     2180      Payable to other governments
     2190      Due to student groups
     2200      Accrued expenditures/expenses
     2300      Deferred revenue
     2400      Payable from restricted assets
     2000         Total liabilities (Note 2)
              Fund balances:
              Reserved for:
     3410      Inventories
     3420      Retirement of Long-Term Debt
     3430      Prepaid Items
     3440      Encumbrances
     3450      Food Service
     3460      Fund Balances of Consolidated Sch Dist
     3470      Capital Acquisitions and Contractual Oblig
     3490      Other purposes
              Designated for
     3510      Construction
     3520      Claims and Judgments
     3530      Capital Expenditures for Equipment
     3540      Self-Insurance
     3590      Other purposes
     3600     Unreserved
              Unreserved, reported in nonmajor:
     3610      Special revenue funds
     3620      Capital projects funds
     3630      Permanent funds
     3640      Debt Service
     3000         Total fund balances
     4000     Total liabilities and fund balances


                                                            Amounts reported for governmental activities in the statement of
                                                            net assets (A-1) are different because:
                                                                                                         Data Control
                                                                                                               Codes
                                                                                                                         1 Capital assets used in governmental activities are not
                                                                                                                              financial resources and therefore are not reported
                                                                                Use Data Co n tro l                           in the funds.
                                                                                Co d es 1 th ru 18                       2 Other long-term assets are not available to pay for
                                                                                fo r reaso n s; u se                          current-period expenditures and therefore are
                                                                                19 fo r Net Assets                            deferred in the funds.
                                                                                reco n cile am o u n t                   3 Internal service funds are used by management to charge
                                                                                                                              the costs of certain activities, such as insurance
                                                                                                                              to individual funds. The assets and liabilities
                                                                                                                              of certain internal service funds are included in
                                                                                                                              governmental activities in the statement of net
                                                                                                                               assets. (See App. 4, Exh. 4B.)
                                                                                                                         4 Some liabilities, including bonds payable, are not
                                                                                                                              due and payable in the current period and therefore
                                                                                                                              are not reported in the funds. (Note 4.)
                                                                                                                        19 Net assets of governmental activities

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                                                                           Anywhere Independent School District
                                                            Statement of Revenues, Expenditures, and Changes in Fund Balances                                       Exhibit C - 2
                                                                                    Governmental Funds
                                                                            For the Year Ended August 31, 2008
          Note: These may not be your
          major funds - Data codes are shown                               10                            24              50               60                             98
 Data     only for columns for which we are inputing                                                   Child **         Debt **                         Other           Total
Control   data. Use column only if applicable.                           General        Federal        Nutrition        Service          Capital     Governmental    Governmental
Codes                                                                     Fund         Programs          Fund            Fund           Projects        Funds            Funds
          REVENUES
5700      5700 Local and intermediate sources
5800      5800 State program revenues
5900      5900 Federal program revenues
5020          Total revenues
          EXPENDITURES
          Current:
0011         11 Instruction
0012         12 Instructional resources and media services
0013         13 Curriculum and staff development
0021         21 Instructional leadership
0023         23 School leadership
0031         31 Guidance, counseling, and evaluation services
0032         32 Social work services
0033         33 Health services
0034         34 Student transportation
0035         35 Food Service
0036         36 Extracurricular activities
0041         41 General administration
0051         51 Facilities maintenance and operations
0052         52 Security and monitoring services
0053         53 Data processing services
0061         61 Community services
0071         71 Principal on long-term debt
0072         71 Interest on long-term debt
0073         71 Bond issuance costs and fees
0081         81 Capital outlay
0091         91 Contracted instructional services
                between schools
0092         92 Incremental costs related to WADA
0093         93 Payments related to shared services arrangements
0095         95 Payments to Juvenile Justice Alternative
                Education Programs
0097         97 Payments to Tax Increment Fund
0099         99 Other intergovernmental charges
6030           Total expenditures
1100                 Excess (deficiency) of revenues over
                      expenditures
          OTHER FINANCING SOURCES (USES) :
7901      7911 Refunding bonds issued
7911      7911 Capital-related debt issued (regular bonds)
7912      7912 Sale of Real or Personal Property
7913      7913 Proceeds from Capital Leases
7914      7914 Non-Current Loan Proceeds
7915      7915 Transfers in
7916      7916 Premium or Discount on Issuance of Bonds
7917      7917 Prepaid Interest
7949      7949 Other Resources
8911      8911 Transfers out
8940      8949 Payment to bond refunding escrow agent
8949      8949 Other Uses
7080          Total other financing sources and (uses)
          SPECIAL ITEMS
7908      7918 Sale of Land (rare occurrence)
7918      7918 Special Items (resource)
7919      7919 Extraordinary Items (resource)
8912      8912 Special Items (use)
8913      8913 Extraordinary Items (use)
1200                 Net change in fund balances (See Exh. 5)
0100      Fund balances--beginning
1300      Prior Period Adjustment(s)
3000      Fund balances--ending


          ** If Major Funds - otherwise prepare Schedules J-4 and J-5 if NonMajor




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                                                       Anywhere ISD                                     Exhibit C-3
                                        Reconciliation of the Statement of Revenues,
                                        Expenditures, and Changes in Fund Balances
                                                  of Governmental Funds
                                               to the Statement of Activities
                                            For the Year Ended August 31, 2008



Net change in fund balances—total governmental funds (from C-2)

      Amounts reported for governmental activities in the statement of activities (B-1) are
      different because:

             Governmental funds report capital outlays as expenditures.
              However, in the statement of activities, the cost of those assets is allocated
              over their estimated useful lives as depreciation expense. This is the amount
              by which capital outlays exceeded depreciation in the current period.

             In the statement of activities, only the gain on the sale of the land is reported,
               whereas in the governmental funds, the proceeds from the sale increase financial
               resources. Thus, the change in net assets differs from the change in fund balance
               by the cost of the land sold.

             Revenues in the statement of activities that do not provide current financial
               resources are not reported as revenues in the funds.

             Bond proceeds provide current financial resources to governmental funds, but
               issuing debt increases long-term liabilities in the statement of net assets. Repay-
               ment of bond principal is an expenditure in the governmental funds, but the
               repayment reduces long-term liabilities in the statement of net assets. This is the
              amount by which proceeds exceeded repayments.

             Some expenses reported in the statement of activities do not require the use
               of current financial resources and therefore are not reported as
               expenditures in governmental funds.

             Internal service funds are used by management to charge the costs of
               certain activities, such as insurance and telecommunications, to
               individual funds. The net revenue (expense) of the internal
               service funds is reported with governmental activities (see D-3).

             Change in net assets of governmental activities (see B-2)




       7/19/2010 9:27 AM                                                   0e86a5a8-bb43-498a-b0e0-dc4a9c3f3e27.xls
                                                   Texas School District                                      D-1
                                                  Statement of Net Assets
                                                     Proprietary Funds
                                                      August 31, 2008




                                                                                                     Governmental
                                                             Business-type Activities—                Activities—
                                                                 Enterprise Funds                   Internal Service
                                                       Food         Non-Major                            Funds
                                                      Service         Funds            Totals           (See H-3)
ASSETS
Current assets:
  Cash and cash equivalents                                                       $             -
  Investments
  Receivables, net
  Due from other governments
  Inventories
     Total current assets
Noncurrent assets:
  Restricted cash and cash equivalents
  Capital assets:
     Land
     Distribution and collection systems
     Buildings and equipment
      Less accumulated depreciation
           Total capital assets
             Total assets

LIABILITIES
Current liabilities:
   Accounts payable
   Due to other funds
   Compensated absences
   Claims and judgments
   Bonds, notes, and loans payable
    Total current liabilities
Noncurrent liabilities:
   Compensated absences
   Claims and judgments
   Bonds, notes, and loans payable
    Total noncurrent liabilities
            Total liabilities
NET ASSETS
Invested in capital assets, net of related debt
Restricted for debt service
Unrestricted
Total net assets                                  $            -   $          -   $             -




     7/19/2010 9:27 AM                                         0e86a5a8-bb43-498a-b0e0-dc4a9c3f3e27.xls
                                                Texas School District                                          D-2
                          Statement of Revenues, Expenses, and Changes in Fund Net Assets
                                                  Proprietary Funds
                                         For the Year Ended August 31, 2008




                                                                                                  Governmental
                                                         Business-type Activities—                 Activities—
                                                             Enterprise Funds                    Internal Service
                                                   Food         Non-major                             Funds
                                                  Service         Funds            Totals       (See H-4) (Note 5)
Operating revenues:
  Charges for services                                                         $            -
  Miscellaneous
     Total operating revenues
Operating expenses:
  Personal services
  Contractual services
  Utilities
  Repairs and maintenance
  Other supplies and expenses
  Insurance claims and expenses
  Depreciation
     Total operating expenses
         Operating income (loss)
Nonoperating revenues (expenses):
  Interest and investment revenue
  Miscellaneous revenue
  Interest expense
  Miscellaneous expense
    Total nonoperating revenue (expenses)
         Income (loss) before contributions
           and transfers
Capital contributions
Transfers out
         Change in net assets
Total net assets—beginning
Total net assets—ending                       $            -   $           -




   7/19/2010 9:27 AM                                       0e86a5a8-bb43-498a-b0e0-dc4a9c3f3e27.xls
                                                   Texas School District                                           D-3
                                                 Statement of Cash Flows
                                                    Proprietary Funds
                                           For the Year Ended August 31, 2008




                                                                                                            Governmental
                                                                     Business-type Activities—               Activities—
                                                                         Enterprise Funds                      Internal
                                                               Food         Non-major                       Service Funds
                                                              Service         Funds            Totals         (See H-5)
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers                                                                    $            -
Payments to suppliers
Payments to employees
Internal activity—payments to other funds
Claims paid
Other receipts (payments)
   Net cash provided by operating activities                                                                    #REF!
CASH FLOWS FROM NONCAPITAL
 FINANCING ACTIVITIES
Operating subsidies and transfers to other funds
CASH FLOWS FROM CAPITAL AND
 RELATED FINANCING ACTIVITIES
Proceeds from capital debt
Capital contributions
Purchases of capital assets
Principal paid on capital debt
Interest paid on capital debt
Other receipts (payments)
   Net cash (used) by capital and
     related financing activities                                                                               #REF!
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sales and maturities of investments
Interest and dividends
   Net cash provided by investing activities
    Net (decrease) in cash and cash equivalents
Balances—beginning of the year                                                                                  #REF!
Balances—end of the year                                  $            -   $          -    $            -   $            -

Reconciliation of operating income (loss) to net cash
 provided (used) by operating activities:
  Operating income (loss)                                                                  $            -
  Adjustments to reconcile operating income to net cash
   provided (used) by operating activities:
     Depreciation expense
  Change in assets and liabilities:
     Receivables, net
     Inventories
     Accounts and other payables
     Accrued expenses
Net cash provided by operating activities                 $            -   $          -    $            -   $            -




   7/19/2010 9:27 AM                                               0e86a5a8-bb43-498a-b0e0-dc4a9c3f3e27.xls
                                                   Texas School District                                                  E-1
                                             Statement of Fiduciary Net Assets
                                                     Fiduciary Funds
                                                     August 31, 2008




                                                         Employee                             Private-
                                                         Retirement       Investment          Purpose            Agency
                                                            Plan             Trust             Trusts            Funds
        ASSETS
        Cash and cash equivalents
        Receivables:
           Interest and dividends
           Other receivables
              Total receivables
        Investments, at fair value:
           U.S. government obligations
           Municipal bonds
           Corporate bonds
           Corporate stocks
           Other investments
              Total investments                                                                                           —
              Total assets
        LIABILITIES
        Accounts payable
        Refunds payable and others
            Total liabilities                                                                                $            -
        NET ASSETS
        Held in trust for pension benefits
        and other purposes                           $                -                   $              -




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                                    Texas School District                                           E-2
                       Statement of Changes in Fiduciary Net Assets
                                      Fiduciary Funds
                            For the Year Ended August 31, 2008




                                             Employee                                Private-
                                             Retirement          Investment          Purpose
                                                Plan                Trust             Trusts
    ADDITIONS
    Contributions:
       Employer
       Plan members
           Total contributions
    Investment earnings:
       Net (decrease)
        in fair value of investments
       Interest
       Dividends
           Total investment earnings
       Less investment expense
             Net investment earnings
             Total additions
    DEDUCTIONS
    Benefits
    Refunds of contributions
    Administrative expenses
            Total deductions
                Change in net assets
    Net assets—beginning of the year
    Net assets—end of the year           $                -                      $              -




7/19/2010 9:27 AM                                         0e86a5a8-bb43-498a-b0e0-dc4a9c3f3e27.xls
                                                             Texas School District                                               G-1
                                                       Budgetary Comparison Schedule
                                                                 General Fund
                                                      For the Year Ended August 31, 2003


                                                                                            Actual Amounts
                                                                                              (Budgetary     Variance with
                                                                    Budgeted Amounts            Basis)        Final Budget
                                                                   Original     Final        (See Note A)  Positive (Negative)
         REVENUES
5700     5700 Local and intermediate sources
5800     5800 State program revenues
5900     5900 Federal program revenues
5020         Total revenues
         EXPENDITURES
         Current:
0011        11 Instruction
0012        12 Instructional resources and media services
0013        13 Curriculum and staff development
0021        21 Instructional leadership
0023        23 School leadership
0031        31 Guidance, counseling, and evaluation services
0032        32 Social work services
0033        33 Health services
0034        34 Student transportation
0035        35 Food Service
0036        36 Extracurricular activities
0041        41 General administration
0051        51 Facilities maintenance and operations
0052        52 Security and monitoring services
0053        53 Data processing services
0061        61 Community services
0071        71 Principal on long-term debt
0072        71 Interest on long-term debt
0073        71 Bond issuance costs and fees
0081        81 Capital outlay
0091        91 Contracted instructional services
               between schools
0092        92 Incremental costs related to WADA
0093        93 Payments related to shared services arrangements
0095        95 Payments to Juvenile Justice Alternative
0097        97 Payments to Tax Increment Fund
0099        99 Other governmental charges
6030          Total expenditures
1100                Excess (deficiency) of revenues over
                    expenditures
         OTHER FINANCING SOURCES (USES) :
7901     7911 Refunding bonds issued
7911     7911 Capital-related debt issued (regular bonds)
7912     7912 Sale of Real or Personal Property
7913     7913 Proceeds from Capital Leases
7914     7914 Non-Current Loan Proceeds
7915     7915 Transfers in
7916     7916 Premium or Discount on Issuance of Bonds
7917     7917 Prepaid Interest
7949     7949 Other Resources
8911     8911 Transfers out
8940     8949 Payment to bond refunding escrow agent
8949     8949 Other Uses
7080          Total other financing sources and (uses)
         SPECIAL ITEMS
7908     7918 Sale of
  7/19/2010 9:27 AM Land (rare occurrence)                                                 0e86a5a8-bb43-498a-b0e0-dc4a9c3f3e27.xls
                                                         Texas School District                                            G-1
                                                   Budgetary Comparison Schedule
                                                             General Fund
                                                  For the Year Ended August 31, 2003




7918    7918 Special Items (resource)
7919    7919 Extraordinary Items (resource)
8912    8912 Special Items (use)
8913    8913 Extraordinary Items (use)
1200            Net change in fund balances (See Exh. 5)
0100    Fund balances--beginning
1300    Prior Period Adjustment(s)
3000    Fund balances--ending




  7/19/2010 9:27 AM                                                                    0e86a5a8-bb43-498a-b0e0-dc4a9c3f3e27.xls
                                                                            Texas School District                                                                                   H-1
                                                                          Combining Balance Sheet
                                                                        Nonmajor Governmental Funds
                                                                              August 31, 2008



                                                                                                                                                                   Total
                                                                                                                                 Capital        Permanent        Nonmajor
                                                       Special Revenue Funds                   Debt Service Funds                Projects         Fund          Governmental

                                              SRF #1       SRF #2       SRF #3     Total   DSF #1     DSF #2        Total        CPF #1             PF #1           (See C-1)
        ASSETS
        Cash and cash equivalents                                                  $   -                         $      -                                       $               -
        Investments
        Receivables, net
        Receivable from other governments
        Total assets

        LIABILITIES AND FUND
         BALANCES
        Liabilities:
          Accounts payable
               Total liabilities
        Fund balances:
          Reserved for:
            Encumbrances
            Debt service
            Other purposes
        Unreserved
               Total fund balances
        Total liabilities and fund balances   $    -   $            -   $      -   $   -   $     -   $       -   $      -   $               -   $           -   $               -




7/19/2010 9:27 AM                                                                                                               0e86a5a8-bb43-498a-b0e0-dc4a9c3f3e27.xls
                                                                               Texas School District                                                                                   H-2
                                                    Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
                                                                           Nonmajor Governmental Funds
                                                                                For the Year Ended
                                                                                 August 31, 2008                                                                                          Total
                                                                                                                                                                      Permanent        Nonmajor
                                                            Special Revenue Funds                   Debt Service Funds                Capital Projects Funds            Fund          Governmental
                                                                                                                                                                                         Funds
                                                SRF #1           SRF #2       SRF #3    Total   DSF #1     DSF #2        Total   CPF #1          CPF #2       Total       PF #1         (See C-2)
REVENUES
Property taxes                                                                          $   -                            $   -                                $   -                   $         -
Intergovernmental                                                                           -                                                                     -
Charges for services                                                                                                                                              -
Investment earnings                                                                                                                                               -
Miscellaneous                                                                                                                                                     -
      Total revenues
EXPENDITURES
Current:
    Instruction                                                                                                                                                   -
    Community services                                                                                                                                            -
Debt service:                                                                                                                                                     -
  Principal                                                                                                                                                       -
   Interest and other charges                                                                                                                                     -
Capital outlay                                                                                                                                                    -
     Total expenditures
         Excess (deficiency) of revenues over
          expenditures
OTHER FINANCING SOURCES (USES)
Proceeds of long-term debt                                                                                                                                        -
Payment to bond refunding escrow agent                                                                                                                            -
Transfers in                                                                                                                                                      -
Transfers out                                                                                                                                                     -
    Total other financing sources and uses
   Net change in fund balances
Fund balances—beginning
Fund balances—ending                            $       -    $            -   $     -   $   -   $    -    $      -       $   -   $       -   $            -   $   -   $           -   $         -




        7/19/2010 9:27 AM                                                                                                            0e86a5a8-bb43-498a-b0e0-dc4a9c3f3e27.xls
                                                    Texas School District                                                                           H-3
                                              Combining Statement of Net Assets
                                                   Internal Service Funds
                                                       August 31, 2008




                                                                                                                                      To tal
                                               ISF #1           ISF #2           ISF #3           ISF #4           ISF #5           (See D-1)
     ASSETS
     Current assets:
      Cash and cash equivalents                                                                                                 $               -
      Investments
      Receivables, net
      Inventories
         Total current assets
     Capital assets:
      Buildings and equipment, net
         Total assets

     L IAB IL ITIES
     Current liabilities:
        Accounts payable
        Due to other funds
        Compensated absences
        Claims and judgments
        Bonds, notes, and loans payable
           Total current liabilities
     Noncurrent liabilities:
        Claims and judgments
           Total liabilities
     NET ASSETS
     Invested in capital assets, net
       of related debt
     Unrestricted
     Total net assets                     $             -   $            -   $            -   $            -   $            -   $               -




7/19/2010 9:27 AM                                                                         0e86a5a8-bb43-498a-b0e0-dc4a9c3f3e27.xls
                                               Texas School District                                                                       H-4
                    Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets
                                              Internal Service Funds
                                       For the Year Ended August 31, 2008




                                                                                                                                          Total
                                                  ISF #1           ISF #2            ISF #3           ISF #4           ISF #5           (See D-2)
Operating revenues:
 Charges for services                                                                                                               $               -
 Miscellaneous
      Total operating revenues
Operating expenses:
 Personal services
 Contractual services
 Utilities
 Repairs and maintenance
 Other supplies and expenses
 Insurance claims and expenses
 Depreciation
      Total operating expenses
         Operating income (loss)
Nonoperating revenues (expenses):
 Interest and investment revenue
 Miscellaneous revenue
 Interest expense
 Miscellaneous expense
     Total nonoperating revenues (expenses)
         Income (loss) before
          contributions and transfers
Capital contributions
Transfers in
Transfers out
         Change in net assets
Net assets—beginning
Net assets—ending                             $            -   $            -   $             -   $            -   $            -   $               -




    7/19/2010 9:27 AM                                                               0e86a5a8-bb43-498a-b0e0-dc4a9c3f3e27.xls
                                                                          Texas School District                                                                                 H-5
                                                                  Combining Statement of Cash Flows
                                                                         Internal Service Funds
                                                                  For the Year Ended August 31, 2008

                                                                                                                                                                  Total
                                                                           ISF #1           ISF #2           ISF #3           ISF #4           ISF #5           (See D-3)
            CASH FLOWS FROM OPERATING ACTIVITIES
            Receipts from customers                                                                                                                         $               -
            Payments to suppliers
            Payments to employees
            Claims paid
            Other receipts (payments)
             Net cash provided (used) by operating activities
            CASH FLOWS FROM NONCAPITAL
             FINANCING ACTIVITIES
            Operating subsidies and transfers to other funds
            CASH FLOWS FROM CAPITAL AND
              RELATED FINANCING ACTIVITIES
            Purchases of capital assets
            Principal paid on capital debt
            Interest paid on capital debt
            Other receipts (payments)
              Net cash provided (used) by capital and
               related financing activities
            CASH FLOWS FROM INVESTING ACTIVITIES
            Proceeds from sales and maturities of investments
            Interest and dividends
              Net cash provided by investing activities
               Net increase (decrease) in cash and cash equivalents
            Balances—beginning of the year
            Balances—end of the year                                   $            -   $            -   $            -   $            -   $            -   $               -


            Reconciliation of operating income (loss) to net cash
             provided (used) by operating activities:
              Operating income (loss)
              Adjustments to reconcile operating income to net cash
                provided (used) by operating activities:
              Cash flows reported in other categories:
                 Interest and dividends
                 Depreciation expense
              Change in assets and liabilities:
                 Receivables, net
                 Inventories
                 Accounts and other payables
                 Accrued expenses
            Net cash provided by operating activities


                                                                                                                                0e86a5a8-bb43-498a-b0e0-dc4a9c3f3e27.xls
7/19/2010 9:27 AM
                                        ANYWHERE INDEPENDENT SCHOOL DISTRICT                                                                                                                               EXHIBIT J-1
                                      SCHEDULE OF DELINQUENT TAXES RECEIVABLE
                                            FISCAL YEAR ENDED AUGUST 31, 2008


                                           1                      2                        3                       10                  20                 31                  32               40               50
                                                                                 Net Assessed/Appraised         Beginning           Current           Maintenance        Debt Service        Entire           Ending
Last Ten Years Ended                          Tax Rates                             Value For School             Balance             Year's              Total              Total            Year's           Balance
August 31                            Maintenance        Debt Service                  Tax Purposes              9/1/2007           Total Levy         Collections        Collections       Adjustments       8/31/2008

1999 and prior years                      various               various                        various                                          -

2000                                      0.0000                0.0000                                                                          -

2001                                      0.0000                0.0000                                                                          -

2002                                      0.0000                0.0000                                                                          -

2003                                      0.0000                0.0000                                                                          -

2004                                      0.0000                0.0000                                                                          -

2005                                      0.0000                0.0000                                                                          -

2006                                      0.0000                0.0000                                                                          -

2007                                      0.0000                0.0000                                                                          -

2008                                      0.0000                0.0000                                      *

1000 TOTALS

9000 - Portion of Row 1000 for Taxes Paid
   into Tax Increment Zone Under Chapter 311, Tax Code(Function 97)



Column 10+ Column 20 - Column 31 - Column 32+ Column 40 Equals Column 50                                        Column 31 & 32 - These are total collections net of adjustments described in Column 40,
                                                                                                                                 according to each year of tax levy, and do NOT include penalties and interest.
Column 3 -            Assessed/Appraised Value for School Tax Purposes:
                      This is the net appraised value, after deductions of all                                  Column 40 -        Entire Year's Adjustments:
                      exemptions, tax freeze amounts and reductions provided                                                       Total adjustments include corrections for errors in taxes assessed
                      by law and those granted by the district, based on                                                           and discounts allowed for early payment of taxes.
                      maintenance requirements
                                                                                                                Column 50 -        Ending Balance 8/31/08:
Column 20 -           Current Year's Levy:                                                                                         This total should agree with Exhibit C-1, Balance Sheet Memorandum totals
                      This amount is calculated by multiplying tax rate(s) times                                                   for the current year for Asset code 1220 - Property Taxes Delinquent for districts
                      the applicable Assessed/Appraised Value(s) in Column 3.                                                      with a August 31 fiscal year end.

* Source: 2007 School District Report of Property Value (Includes all Supplements and Litigated Accounts)

** Includes taxes due from the abolished County Education District.


     7/19/20109:27 AM                                                                                                                                                          0e86a5a8-bb43-498a-b0e0-dc4a9c3f3e27.xls
                                                                                                                                                   EXHIBIT J-2
                                              ANYWHERE INDEPENDENT SCHOOL DISTRICT
                             SCHEDULE OF EXPENDITURES FOR COMPUTATIONS OF INDIRECT COST FOR 20BB-20CC
                                                GENERAL AND SPECIAL REVENUE FUNDS
                                                    YEAR ENDED AUGUST 31, 20AA

FUNCTION 41 AND RELATED FUNCTION 53 - GENERAL ADMINISTRATION, 99 - APPRAISAL DISTRICT COST
                                        1         2         3             4             5                                              6               7
                                      (702)     (703)     (701)         (750)         (720)                                         (other)
Account           Account            School      Tax      Supt's       Indirect       Direct
Number             Name              Board    Collection  Office         Cost          Cost                                    Miscellaneous         Total

611X-6146 PAYROLL COSTS
          Fringe Benefits (Unused Leave
          for Separating Employees in
6149      Function 41 and Related 53)
          Fringe Benefits (Unused Leave
          for Separating Employees in all
          Functions except Function 41
6149      and Related 53)
6211      Legal Services
6212      Audit Services
          Tax Appraisal and Collection
          (Appraisal district costs only
6213      from Function 99)
6214      Lobbying
621X      Other Prof. Services
6220      Tuition and Transfer Payments
6230      Education Service Centers
6240      Contr. Maint. and Repair
6250      Utilities
6260      Rentals
6290      Miscellaneous Contr.
6320      Textbooks and Reading
6330      Testing Materials
63XX      Other Supplies Materials
6410      Travel, Subsistence, Stipends
6420      Ins. and Bonding Costs
6430      Election Costs
6490      Miscellaneous Operating
6500      Debt Service
6600      Capital Outlay
6000      TOTAL



                                                         Total expenditures/expenses for General and Special Revenue Funds
                                                                       (plus Food Service Enterprise Fund if present)                          9

                                                         LESS:    Deductions of Unallowable Costs
                                                                        FISCAL YEAR
                                                         Total Capital Outlay (6600)                                      10
                                                         Total Debt & Lease (6500)                                        11
                                                         Plant Maintenance (Function 51, 6100-6400)                       12
                                                         Food (Function 35, 6341 and 6499)                                13
                                                         Stipends (6413)                                                  14
                                                         Column 4 (above) - Total Indirect Cost
                                                                        Subtotal:
                                                         Net Allowed Direct Cost

                                                                        CUMULATIVE
                                                         Total Cost of Buildings before Depreciation (1520)                           15
                                                         Historical Cost of Buildings over 50 years old                               16
                                                         Amount of Federal Money in building Cost (Net of #16)                        17
                                                         Total Cost of Furniture & Equipment before Depreciation (1530&1540)          18
                                                         Historical Cost of Furniture & Equipment over 16 years old                   19
                                                         Amount of Federal Money in Furniture & Equipment (Net of #19)                20

                                            (8) Note A - ___________ in Function 53 expenditures are included in this report on administrative costs.
                                                                      in Function 99 expenditures for appraisal district costs are included in this report
                                                                      on administrative costs.




    7/19/20109:27 AM                                                                                            0e86a5a8-bb43-498a-b0e0-dc4a9c3f3e27.xls
                 ANYWHERE INDEPENDENT SCHOOL DISTRICT                                  Exhibit J-3
           FUND BALANCE AND CASH FLOW CALCULATION WORKSHEET
                    GENERAL FUND AS OF AUGUST 31, 2008


      Data
      Control
      Code         Explanation                                                              Amount

          1        Total General Fund Balance 8/31/08 or 6/30/08
                   (Exhibit C-1 object 3000 for the General Fund Only)                 $

          2        Total Reserved Fund Balance (from Exhibit C-1 - total of object
                   3400s for the General Fund only)                                    $

          3        Total Designated Fund Balance (from Exhibit C-1 - total of object
                   3500s for the General Fund only)                                    $

          4        Estimated amount needed to cover fall cash flow deficits in
                   General Fund (net of borrowed funds and funds representing
                   deferred revenues)                                                  $

          5        Estimate of one month's average cash disbursements during
                   the regular school session (9/1/08-5/31/09)                         $

          6        Estimate of delayed payments from state sources (58XX)
                   including August payment delays (if any)                            $

          7        Estimate of underpayment from state sources equal to variance
                   between Legislative Payment Estimate (LPE) and District
                   Planning Estimate (DPE) or District's calculated earned state
                   aid amount                                                          $

          8        Estimate of delayed payments from federal sources (59XX)            $

          9        Estimate of expenditures to be reimbursed to General Fund from
                   Capital Projects Fund (uses of General Fund cash after
                   bond referendum and prior to issuance of bonds)                     $

          10       Optimum Fund Balance and Cash Flow
                   (2 + 3 + 4 + 5 + 6 + 7 + 8 + 9)                                     $

          11       Excess/(Deficit) Undesignated Unreserved General Fund
                   Fund Balance (1 -10)                                                $


                   If item 11 is a positive number
                   Explanation of need for and/or projected use of net positive
                   Undesignated Unreserved General Fund Balance:

                                          (UNAUDITED)




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7/19/20109:27 AM   0e86a5a8-bb43-498a-b0e0-dc4a9c3f3e27.xls
                                                Anywhere Independent School District
                                           Budgetary Comparison Schedule - NonMajor Fund                                Exhibit J - 4
                                                     Child Nutrition Program Fund
                                                           August 31, 2008

                                                                       1                      2           3             (optional)
 Data                                                                                               Actual Amounts     Variance with
Control                                                                    Budgeted Amounts           Budgetary         Final Budget
Codes                                                                Original             Final          Basis       Positive (Negative)
          REVENUES
5700      5700 Local and intermediate sources
5800      5800 State program revenues
5900      5900 Federal program revenues
5020          Total revenues
          EXPENDITURES
          Current:
0011         11 Instruction
0012         12 Instructional resources and media services
0013         13 Curriculum and staff development
0021         21 Instructional leadership
0023         23 School leadership
0031         31 Guidance, counseling, and evaluation services
0032         32 Social work services
0033         33 Health services
0034         34 Student transportation
0035         35 Food Service
0036         36 Extracurricular activities
0041         41 General administration
0051         51 Facilities maintenance and operations
0052         52 Security and monitoring services
0053         53 Data processing services
0061         61 Community services
0071         71 Principal on long-term debt
0072         71 Interest on long-term debt
0081         81 Capital outlay
0091         91 Contracted instructional services
                between schools
0092         92 Incremental costs related to WADA
0093         93 Payments related to shared services arrangements
0095         95 Payments to Juvenile Justice Alternative
                Education Programs
0097         97 Payments to Tax Increment Fund
6030           Total expenditures
1100                 Excess (deficiency) of revenues over
                     expenditures
          OTHER FINANCING SOURCES (USES) :
7901      7911 Refunding bonds issued
7911      7911 Capital-related debt issued (regular bonds)
7912      7912 Sale of Real or Personal Property
7913      7913 Proceeds from Capital Leases
7914      7914 Non-Current Loan Proceeds
7915      7915 Transfers in
7916      7916 Premium or Discount on Issuance of Bonds
7917      7917 Prepaid Interest
7949      7949 Other Resources
8911      8911 Transfers out
8940      8949 Payment to bond refunding escrow agent
8949      8949 Other Uses


  7/19/20109:27 AM                                                                     0e86a5a8-bb43-498a-b0e0-dc4a9c3f3e27.xls
                                                Anywhere Independent School District
                                                  Budgetary Comparison Schedule                                            Exhibit J - 5
                                                        Debt Service Fund
                                                         August 31, 2008

                                                                        1                      2            3             (optional)
 Data                                                                                                 Actual Amounts     Variance with
Control                                                                     Budgeted Amounts            Budgetary         Final Budget
Codes                                                                 Original             Final          Basis        Positive (Negative)
          REVENUES
5700      5700 Local and intermediate sources
5800      5800 State program revenues
5900      5900 Federal program revenues
5020          Total revenues
          EXPENDITURES
          Current:
0011         11 Instruction
0012         12 Instructional resources and media services
0013         13 Curriculum and staff development
0021         21 Instructional leadership
0023         23 School leadership
0031         31 Guidance, counseling, and evaluation services
0032         32 Social work services
0033         33 Health services
0034         34 Student transportation
0035         35 Food Service
0036         36 Extracurricular activities
0041         41 General administration
0051         51 Plant maintenance and operations
0052         52 Security and monitoring services
0053         53 Data processing services
0061         61 Community services
0071         71 Principal on long-term debt
0072         71 Interest on long-term debt
0073         71 Bond issuance costs and fees
0081         81 Capital outlay
0091         91 Contracted instructional services
                between schools
0092         92 Incremental costs related to W ADA
0093         93 Payments related to shared services arrangements
0095         95 Payments to Juvenile Justice Alternative
                Education Programs
0097         97 Payments to Tax Increment Fund
0099         99 Other Intergovernmental Charges
6030           Total expenditures
1100                 Excess (deficiency) of revenues over
                     expenditures
          OTHER FINANCING SOURCES (USES) :
7901      7911 Refunding bonds issued
7911      7911 Capital-related debt issued (regular bonds)
7912      7912 Sale of Real or Personal Property
7913      7913 Proceeds from Capital Leases
7914      7914 Non-Current Loan Proceeds
7915      7915 Transfers in
7916      7916 Premium or Discount on Issuance of Bonds
7917      7917 Prepaid Interest
7949      7949 Other Resources
8911      8911 Transfers out
8940      8949 Payment to bond refunding escrow agent
8949      8949 Other Uses
7080           Total other financing sources and (uses)
          SPECIAL ITEMS
7908 7918 Sale of Land (rare occurrence)
7918 7918 Special Items (resource)
7919 7919 Extraordinary Items (resource)
  7/19/20109:27 AM                                                                                 0e86a5a8-bb43-498a-b0e0-dc4a9c3f3e27.xls
                           ANYWHERE INDEPENDENT SCHOOL DISTRICT                      Exhibit K-1
                         SCHEDULE OF EXPENDITURE OF FEDERAL AWARDS
                             FOR THE YEAR ENDED AUGUST 31, 2008

                   (1)                                   (2)            (2A)               (3)

                                                                         PASS
                                                                       THROUGH
              FEDERAL GRANTOR/                        FEDERAL           ENTITY
              PASS-THROUGH                              CFDA         IDENTIFYING       FEDERAL
              GRANTOR/PROGRAM TITLE                   NUMBER           NUMBER        EXPENDITURES




7/19/20109:27 AM                                                0e86a5a8-bb43-498a-b0e0-dc4a9c3f3e27.xls
          Schedule L-1 – Required Responses to Selected School First Indicators

   SF2    Were there any disclosures in the Annual Financial Report                No
          and/or other sources of information concerning default on
          bonded indebtedness obligations?

   SF4    Did the district receive a clean audit? – Was there an                   Yes
          unqualified opinion in the Annual Financial Report?

   SF5    Did the Annual Financial Report disclose any instances of                No
          material weaknesses in internal controls?

   SF9    Was there any disclosure in the Annual Financial Report of               No
          material noncompliance?

  SF10    Total accumulated accretion on CABs included in
          government-wide financial statements at fiscal year-end                  _________
                                                                         $ __________




          Note: This schedule is to be included in the flat file sent
          to TEA but not published as a part of the District paper audit.
          It shall also be included in the Adobe Acrobat .pdf searchable
          electronic version of the audit




7/19/20109:27 AM                                               0e86a5a8-bb43-498a-b0e0-dc4a9c3f3e27.xls

				
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