STATISTICAL SECTION (unaudited)
CROSSWALK FROM CURRENT TO GASB 44 REQUIREMENTS |
|
Current reporting |
Revised NJ Exhibit #s / Category |
GASB 44 reporting |
(*) Data for the most recent 10 years data should be presented unless otherwise specified. |
NA |
Section Divider/Contents (explains objectives of the statistical section and the categories – Financial Trends (FT), Revenue Capacity (RC), Debt Capacity (DC), Demographic and Economic Information (DE), Operating Information (Op)) |
New |
J-1 |
FT |
Net Assets by Component (*) |
New |
J-2 |
FT |
Changes in Net Assets (*) |
New |
J-3 |
FT |
Fund Balances-Governmental Funds (*) |
J-1 Governmental Fund Expenditures by Function* |
J-4 |
FT |
Changes in Fund Balances, Governmental Funds (*) [total all govt funds, old J-1 shows each fund] |
J-1a Schedule of Allowable Maintenance Expenditures by School Facility (NJ) |
J-19 |
Op |
Schedule of Allowable Maintenance Expenditures by School Facility [NJ Requirement] |
J-2 Governmental Revenues by Source* |
|
Deleted; most data in new J-4 |
J-3 Municipal Property Tax Levies and Collections* |
J-9 |
RC |
Property Tax Levies and Collections (*)
[Expanded ] |
J-4 Assessed and Estimated Actual Value of Taxable Property* |
J-6 |
RC |
Assessed Value and Estimated Actual Value of Taxable Property (*) [show detail of components of property] |
J-5 Property Tax Rates – Direct and Overlapping Governments* |
J-7 |
RC |
Direct and Overlapping Property Tax Rates (*) |
J-6 Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita* |
J-11 |
DC |
Ratios of General Bonded Debt Outstanding (*) |
J-7 Computation of Legal Debt Margin |
J-13 |
DC |
Legal Debt Margin Information (*) |
J-8 Computation of Direct and Overlapping Bonded Debt |
J-12 |
DC |
Direct and Overlapping Governmental Activities Debt (*) |
J-9 Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total Governmental Fund Expenditures* |
|
Deleted – see new J-4 which has ratio of debt service to noncapital governmental expenditures* |
J-10 Demographic Statistics |
J-14 |
DE |
Demographic and Economic Statistics (*) |
J-11 Schedule of Principal Taxpayers |
J-8 |
RC |
Principal Property Tax Payers (Current Yr and Nine Years Ago) |
J-12 Attendance Data *
J-14 Miscellaneous Statistics |
J-17 |
Op |
Operating Statistics (*) [Expenses, Enrollment, Cost per Pupil, %Change, Teaching Staff, Pupil/Teacher Ratio, Student Attendance %] |
J-13 Insurance Schedule (NJ) |
J-20 |
Op |
Insurance Schedule [NJ Requirement/no change] |
J-15 General Fund Other Local Revenue by Source* |
J-5 |
FT |
General Fund Other Local Revenue by Source (*) [NJ Requirement/no change] |
New |
J-10 |
DC |
Ratios of Outstanding Debt by Type (*) |
New |
J-15 |
DE |
Principal Employers, Current and Nine Yrs Ago |
New |
J-16 |
Op |
Full-time Equivalent District Employees by Function/Program (*) |
New |
J-18 |
Op |
School Building Information (*) |
