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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:

A-1    Statement of Net Position
A-2    Statement of Activities

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 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

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

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

**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 04-04
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