Official Site of The State of New Jersey
Outline for Annual Comprehensive Financial Report
Note: an asterisk (*) 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 Analysis
Basic Financial Statements
A. District/Charter School/Renaissance School Project -Wide Financial Statements
B. Fund Financial Statements
- Governmental Funds:
- B-1* Balance Sheet
- B-2* Statement of Revenues, Expenditures, and Changes in Fund Balances
- B-3 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities
- 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:
- C-1* Budgetary Comparison Schedule - General Fund
- C-1a* Combining Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual
- C-2* Budgetary Comparison Schedule - Special Revenue Fund
Notes to the Required Supplementary Information - Part II
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 Ratios
Other Supplementary Information
- D. School Based Budget Schedules (if applicable)
- D-1* Combining Balance Sheet
- D-2* Blended Resource Fund - Schedule of Expenditures Allocated by Resource Type - Actual
- D-3* Blended Resource Fund - Schedule of Blended Expenditures - Budget and Actual
- 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. Capital Projects Fund:
- 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
- G. Proprietary Funds:
- 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 Assets
- 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
Financial Trends
- 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
Revenue Capacity
- 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
**Private citizens should be listed as Individual Taxpayer 1, Individual Taxpayer 2, etc.
Debt Capacity
- 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
Operating Information
- 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
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 04-04
- K-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