DOE A to Z: A B C D E F G H I J K L M N O P Q R S T U V W X Y Z #
(Note: * indicates SBB has unique format and/or preparation instructions)
Table of Contents
INTRODUCTORY SECTION
Letter of Transmittal
Organizational Chart
Roster of Officials
Consultants, Independent Auditors and Advisors
FINANCIAL SECTION
Independent Auditor’s Report
Required Supplementary Information – Part I
Management’s Discussion and AnalysisBasic Financial Statements
A. District/Charter School/Renaissance School Project -Wide Financial Statements:
A-1 Statement of Net Position A-2 Statement of Activities B. Fund Financial Statements:
Governmental Funds:
Proprietary Funds:
B-4 Statement of Net Position B-5 Statement of Revenues, Expenses, and Changes in Fund Net Position B-6 Statement of Cash Flows Fiduciary Funds:
B-7 Statement of Fiduciary Net Position B-8 Statement of Changes in Fiduciary Net Position Notes to the Basic Financial Statements
Required Supplementary Information – Part II
C. Budgetary Comparison Schedules:
Notes to the Required Supplementary Information - Part II
Other Supplementary Information
C-3 Budget-to-GAAP Reconciliation
Required Supplementary Information – Part III
L. Schedules Related to Accounting and Reporting for Pensions (GASB 68)
- L-1 Schedule of the District’s Proportionate Share of the Net Pension Liability –PERS
- L-2 Schedule of District Contributions – PERS
- L-3 Schedule of the District’s Proportionate Share of the Net Pension Liability – TPAF
- L-4 Schedule of the School District's Contribution Teachers’ Pension and Annuity Fund (TPAF)N/A L-L-5 Notes to Required Supplementary Information
- L-5 Notes to Required Supplementary Information
M. Schedules Related to Accounting and Reporting for Postemployment Benefits Other Than Pensions
M-1 Schedule of Changes in the Total OPEB Liability and Related RatiosD. School Based Budget Schedules (if applicable)
E. Special Revenue Fund:
E-1 Combining Schedule of Program Revenues and Expenditures Special Revenue Fund-Budgetary Basis E-2* Schedule(s) of Preschool Education Aid Expenditures – Preschool-All Programs- Budgetary Basis
F-1 Summary Schedule of Project Expenditures F-2 Summary Schedule of Revenues, Expenditures and Changes in Fund Balance- Budgetary Basis F-2(x) Schedule(s) of Project Revenues, Expenditures, Project Balance and Project Status – Budgetary Basis
Enterprise Fund: G-1 Combining Statement of Net Position G-2 Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets G-3 Combining Statement of Cash Flows Internal Service Fund: G-4 Combining Statement of Net Position G-5 Combining Statement of Revenues, Expenses, and Changes in Fund Net Position G-6 Combining Statement of Cash Flows H. Fiduciary Funds:(if applicable)
H-1 Combining Statement of Fiduciary Net Position H-2 Combining Statement of Changes in Fiduciary Net Position I. Long-Term Debt:
I-1 Schedule of Serial Bonds I-2 Schedule of Obligations under Leases I-3 Debt Service Fund Budgetary Comparison Schedule I-4 Schedule of Obligations Under Subscription-Based Information Technology Arrangements
STATISTICAL SECTION (Unaudited)
Introduction to the Statistical Section
J-1 Net Position by Component J-2 Changes in Net Position J-3 Fund Balances – Governmental Funds J-4 Changes in Fund Balances – Governmental Funds J-5 General Fund Other Local Revenue by Source
J-6 Assessed Value and Estimated Actual Value of Taxable Property J-7 Direct and Overlapping Property Tax Rates J-8 Principal Property Taxpayers** J-9 Property Tax Levies and Collections
J-10 Ratios of Outstanding Debt by Type J-11 Ratios of General Bonded Debt Outstanding J-12 Direct and Overlapping Governmental Activities Debt J-13 Legal Debt Margin Information
Demographic and Economic Information
J-14 Demographic and Economic Statistics J-15 Principal Employers
J-16 Full-time Equivalent District Employees by Function/Program J-17 Operating Statistics J-18 School Building Information J-19 Schedule of Allowable Maintenance Expenditures by School Facility J-20 Insurance Schedule J-21 Charter School Performance Framework, Financial Performance, Fiscal Ratios; Renaissance School Project Framework, Financial Performance, Fiscal Ratios
**Private citizens should be listed as Individual Taxpayer 1, Individual Taxpayer 2, etc.
SINGLE AUDIT SECTION
K-1 Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards K-2 Report on Compliance with Requirements Applicable to Each Major
Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133 and New Jersey OMB Circular Letter 04-04K-3 Schedule of Expenditures of Federal Awards, Schedule A K-4 Schedule of Expenditures of State Financial Assistance, Schedule B K-5 Notes to the Schedules of Awards and Financial Assistance K-6 Schedule of Findings and Questioned Costs K-7 Summary Schedule of Prior Audit Findings