Comprehensive Annual Financial Report


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CAPITAL PROJECTS FUND
 SCHEDULE OF PROJECT REVENUES, EXPENDITURES, PROJECT BALANCE,
From Inception and for the Fiscal Year Ended June 30, 2012
HATCHERY HILL BOILER REPLACEMENT
AND PROJECT STATUS-BUDGETARY BASIS
64

Exhibit F-2f
Revised
Prior
Current
Authorized
Periods
Year
Totals
Costs
Revenues and Other Financing
 Sources
   Transfers from Capital Outlay
298,757
$   
298,757
$     
298,757
$     
   State Sources - SDA Grant
199,172
     
199,172
       
199,172
       
     Total Revenues
-
                
497,929
     
497,929
       
497,929
       
Expenditures and Other Financing
 Sources
   Purchase Professional & Technical Services
-
                 
-
                   
   Construction Services
269,399
     
269,399
       
497,929
       
     Total Expenditures
-
                
269,399
     
269,399
       
497,929
       
Excess(deficiency) of revenues over(under)
  expenditures
-
                
228,530
       
Project Fund Balance, 6/30/12
228,530
$     
Additional project information:
  Project Number
1870-090-10-1012
  Grant Date
3/26/2012
  Bond Authorization Date
N/A
  Bonds Authorized
N/A
  Bonds Issued
N/A
  Original Authorized Cost
$497,929
  Additional Authorized Cost
N/A
  Revised Authorized Cost
$497,929
  Percentage Increase over Original
    Authorized Cost
N/A
  Percentage Completion
54.1%
  Original Target Completion Date
6/30/2012
  Revised Target Completion Date
12/31/2012
HACKETTSTOWN SCHOOL DISTRICT
CAPITAL PROJECTS FUND
 SCHEDULE OF PROJECT REVENUES, EXPENDITURES, PROJECT BALANCE,
From Inception and for the Fiscal Year Ended June 30, 2012
WILLOW GROVE BOILER REPLACEMENT
AND PROJECT STATUS-BUDGETARY BASIS
65

Exhibit F-2g
Revised
Prior
Current
Authorized
Periods
Year
Totals
Costs
Revenues and Other Financing
 Sources
   Transfers from Capital Outlay
80,000
$     
80,000
$       
80,000
$       
   State Sources - SDA Grant
52,051
       
52,051
         
52,051
         
     Total Revenues
-
                
132,051
     
132,051
       
132,051
       
Expenditures and Other Financing
 Sources
   Purchase Professional & Technical Services
8,500
         
8,500
           
8,500
           
   Construction Services
9,741
         
9,741
           
123,551
       
     Total Expenditures
-
                
18,241
       
18,241
         
132,051
       
Excess(deficiency) of revenues over(under)
  expenditures
-
                
113,810
       
Project Fund Balance, 6/30/12
113,810
$     
Additional project information:
  Project Number
1870-050-10-1004
  Grant Date
3/26/2012
  Bond Authorization Date
N/A
  Bonds Authorized
N/A
  Bonds Issued
N/A
  Original Authorized Cost
$132,051
  Additional Authorized Cost
N/A
  Revised Authorized Cost
$132,051
  Percentage Increase over Original
    Authorized Cost
N/A
  Percentage Completion
13.8%
  Original Target Completion Date
6/30/2012
  Revised Target Completion Date
12/31/2012
HACKETTSTOWN SCHOOL DISTRICT
CAPITAL PROJECTS FUND
 SCHEDULE OF PROJECT REVENUES, EXPENDITURES, PROJECT BALANCE,
From Inception and for the Fiscal Year Ended June 30, 2012
HIGH SCHOOL PARKING LOT
AND PROJECT STATUS-BUDGETARY BASIS
66

Exhibit F-2h
Revised
Prior
Current
Authorized
Periods
Year
Totals
Costs
Revenues and Other Financing
 Sources
   Transfers from Capital Outlay
30,000
$     
30,000
$       
30,000
$       
   State Sources - SDA Grant
18,077
       
18,077
         
18,077
         
     Total Revenues
-
                
48,077
       
48,077
         
48,077
         
Expenditures and Other Financing
 Sources
   Purchase Professional & Technical Services
6,800
         
6,800
           
6,800
           
   Construction Services
1,700
         
1,700
           
41,277
         
     Total Expenditures
-
                
8,500
         
8,500
           
48,077
         
Excess(deficiency) of revenues over(under)
  expenditures
-
                
39,577
         
Project Fund Balance, 6/30/12
39,577
$       
Additional project information:
  Project Number
1870-070-10-1010
  Grant Date
3/26/2012
  Bond Authorization Date
N/A
  Bonds Authorized
N/A
  Bonds Issued
N/A
  Original Authorized Cost
$48,077
  Additional Authorized Cost
N/A
  Revised Authorized Cost
$48,077
  Percentage Increase over Original
    Authorized Cost
N/A
  Percentage Completion
17.7%
  Original Target Completion Date
6/30/2012
  Revised Target Completion Date
12/31/2012
HACKETTSTOWN SCHOOL DISTRICT
CAPITAL PROJECTS FUND
 SCHEDULE OF PROJECT REVENUES, EXPENDITURES, PROJECT BALANCE,
From Inception and for the Fiscal Year Ended June 30, 2012
HATCHERY HILL PLAYGROUND REHABILITATION
AND PROJECT STATUS-BUDGETARY BASIS
67

PROPRIETARY FUND
DETAIL STATEMENTS
Proprietary Funds are used to account for operations that are financed and operated in a manner similar
to private business enterprises - where the intent of the district's board is that the costs of providing
goods or services be financed through user charges.
Food Services Fund - This fund provides for the operation of food services in all schools within the 
school district.
THIS SECTION HAS ALREADY BEEN INCLUDED IN STATEMENTS B-4, B-5 AND B-6.
-G-

FIDUCIARY FUND
DETAIL STATEMENTS
Fiduciary Funds are used to account for funds received by the school district for a specific purpose.
Agency Funds are used to account for assets held by the school district as an agent for individuals,
private organizations, other governments and/or other funds.
Unemployment Compensation Trust Fund - This trust fund is used to account for receipts of 
employee deductions and employer contributions to pay for unemployment claims.
Scholarship Fund - This trust fund is used to account for donations for student scholarships.
Student Activity Fund - This agency fund is used to account for student funds held at the schools.
Payroll Fund - This agency fund is used to account for the payroll transactions of the school district.
-H-

Exhibit H-1
COMBINING STATEMENT OF FIDUCIARY NET ASSETS
FIDUCIARY FUNDS
JUNE 30, 2012
UNEMPLOYMENT
PRIVATE
COMPENSATION
TRUST
INSURANCE
SCHOLARSHIP
STUDENT
PAYROLL
TRUST
FUNDS
ACTIVITY
AGENCY
TOTALS
ASSETS:
   Cash and Cash Equivalents
$102,033
$53,019
254,249
$   
22,941
       
432,242
$   
TOTAL ASSETS
102,033
                
53,019
              
254,249
    
22,941
       
432,242
    
LIABILITIES:
   Liabilities:
      Payroll Deductions and Withholdings
22,941
       
22,941
      
      Payable to Student Groups
254,249
    
254,249
    
  Total Liabilities
254,249
    
22,941
       
277,190
    
NET ASSETS
Held in Trust for Scholarships
53,019
              
53,019
      
Held in Trust for Unemployment
   Claims and Other Purposes
102,033
                
102,033
    
TOTAL LIABILITIES AND NET ASSETS
$102,033
$53,019
254,249
$   
22,941
       
432,242
$   
AGENCY FUNDS
HACKETTSTOWN SCHOOL DISTRICT
68

Exhibit H-2
COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET ASSETS
FIDUCIARY FUNDS
FOR THE FISCAL YEARS ENDED JUNE 30, 2012
UNEMPLOYMENT
MEMORIAL
COMPENSATION
SCHOLARSHIP
INSURANCE
TRUST
TRUST
FUNDS
TOTALS
ADDITIONS
Contributions:
   Employer
$65,000
$65,000
   Plan Member
23,711
                      
23,711
               
   Private Trust Contributions
$7,150
7,150
Total Contributions
88,711
7,150
95,861
Interest Income
150
150
Total Additions
88,711
7,300
96,011
DEDUCTIONS
Quarterly Contribution Reports
$47,238
47,238
Scholarships
3,350
3,350
Total Deductions
47,238
3,350
50,588
Change in Net Assets
41,473
3,950
45,423
Net Assets—Beginning of the Year
60,560
49,069
109,629
Net Assets—End of the Year
$102,033
$53,019
$155,052
HACKETTSTOWN SCHOOL DISTRICT
69

Exhibit H-3
SCHEDULE OF RECEIPTS AND DISBURSEMENTS
STUDENT ACTIVITY AGENCY FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2012
BALANCE
CASH CASH
BALANCE
ACTIVITY
JULY 1, 2011 TRANSFERS
RECEIPTS
DISBURSEMENTS
JUNE 30, 2012
General Activities
235,931
$     
334,562
$     
330,410
$               
240,083
$       
Game Officials Account
5,346
           
45,000
        
36,180
                  
14,166
           
Totals
241,277
$     
-
                 
379,562
$     
366,590
$               
254,249
$       
HACKETTSTOWN SCHOOL DISTRICT
70

Exhibit H-4
SCHEDULE OF RECEIPTS AND DISBURSEMENTS
PAYROLL AGENCY FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2012
BALANCE
BALANCE
JULY 1, 2011
ADDITIONS
DELETIONS
JUNE 30, 2012
ASSETS:
   Cash and Cash Equivalents
-
                   
18,094,024
$     
18,071,083
$       
22,941
$          
Total Assets
-
                 
18,094,024
$    
18,071,083
$       
22,941
$         
LIABILITIES:
   Payroll Deductions and Withholdings
-
                   
7,328,543
$       
7,307,679
$         
20,864
$          
   Accrued Net Payroll
10,763,404
       
10,763,404
         
-
                     
   Accounts Payable
-
                   
2,077
                
2,077
              
Total Liabilities
-
                 
18,094,024
$    
18,071,083
$       
22,941
$         
HACKETTSTOWN SCHOOL DISTRICT
71

LONG-TERM DEBT SCHEDULES
The Long-Term Schedules are used to reflect the outstanding principal balances of the general long-term
liabilities of the school district. This includes serial bonds outstanding and obligations under capital
leases.
-I-

Exhibit I-1
SCHEDULE OF SERIAL BONDS
AS OF ENDED JUNE 30, 2012
AMOUNT
DATE OF 
OF
ANNUAL MATURITIES
INTEREST
BALANCE
BALANCE
ISSUE
ISSUE
ISSUE
DATE
AMOUNT
RATE
JULY 1, 2011
RETIRED
JUNE 30, 2012
Refunding Bonds
3/17/06
3,330,000
$    
7/15/2012
210,000
$     
4.00%
3,120,000
$     
200,000
$     
2,920,000
$       
7/15/2013
220,000
4.00%
7/15/2014
230,000
4.00%
7/15/2015
245,000
4.00%
7/15/2016
255,000
4.00%
7/15/2017
265,000
4.00%
7/15/2018
275,000
4.00%
7/15/2019
285,000
4.00%
7/15/2020
300,000
4.00%
7/15/2021
310,000
4.00%
7/15/2022
325,000
4.00%
Total
3,120,000
$    
200,000
$    
2,920,000
$      
HACKETTSTOWN SCHOOL DISTRICT
72

HACKETTSTOWN SCHOOL DISTRICT
Exhibit I-2
SCHEDULE OF OBLIGATIONS UNDER CAPITAL LEASE
FOR THE FISCAL YEAR ENDED JUNE 30, 2012
RETIRED
CURRENT
INTEREST
AMOUNT OF
AMOUNT
YEAR
AMOUNT
RATE
LEASE
ORIGINAL
ANNUAL MATURITIES
OUTSTANDING
PRINCIPAL OUTSTANDING
DESCRIPTION
PAYABLE
TERM
ISSUE
DATE
AMOUNT
7/1/2011
ADDITIONS
PAYMENTS
6/30/2012
Computer Equipment
3.31%
5 Years
1,000,000
$    
8/8/2013
213,233
$       
619,422
$         
406,189
$     
213,233
$           
Total
619,422
          
-
                       
406,189
$    
213,233
$          
73

Exhibit I-3
Variance
Positive/
Original
Budget
Final
(Negative)
Budget
Transfers
Budget
Actual
Final to Actual
REVENUES:
Local Sources:
Local Tax Levy
320,300
$ 320,300
$  
320,300

320,300
  
-
              
320,300
    
320,300
  
-
                    
TOTAL REVENUES
320,300
  
-
              
320,300
    
320,300
  
-
                    
EXPENDITURES:
Regular Debt Service:
Interest
120,300
  
120,300
    
120,300
  
Redemption of Principal
200,000
  
200,000
    
200,000
  
Total Regular Debt Service
320,300
  
320,300
    
320,300
  
TOTAL EXPENDITURES
320,300
  
320,300
    
320,300
  
Excess (Deficiency) of Revenues Over Expend.
-
              
-
              
-
               
-
              
Fund Balance, July 1
29,124
    
29,124
      
29,124
    
Fund Balance, June 30
29,124
$   
-
              
29,124
$    
29,124
$   
Recapitulation of Excess (Deficiency) of
Revenues Over (Under) Expenditures
Budgeted Fund Balance
HACKETTSTOWN SCHOOL DISTRICT
BUDGETARY COMPARISON SCHEDULE 
DEBT SERVICE FUND
For the Fiscal Year Ended June 30, 2012
74

Hackettstown School District
Statistical Section
Contents
Page
Financial Trends (J-1 thru J-5)
75-80
These schedules contain trend information to help the reader
understand how the district's financial performance and well being
have changed over time.
Revenue Capacity (J-6 thru J-9)
81-84
These schedules contain information to help the reader assess the
district's most significant local revenue source, the property tax.
Debt Capacity (J-10 thru J-13)
85-88
These schedules present information to help the reader assess the
affordability of the district's current levels of outstanding debt and
the district's ability to issue additional debt in the future.
Demographic and Economic Information (J-14 and J-15)
89-90
These schedules offer demographic and economic indicators to
help the reader understand the environment within which the
district's financial activities take place.
Operating Information (J-16 thru J-20)
91-95
These schedules contain service and infrastructure data to help the
reader understand how the information in the district's financial report
relates to the services the district provides and the activities it performs.
Sources:
Unless otherwise noted, the information in these schedules is derived
from the comprehensive annual financial reports (CAFR) for the
relevant year.  The district implemented GASB Statement 34 in the
fiscal year ending June 30, 2004; schedules presenting district-wide
information include information beginning in that year.
 
-J-

Hackettstown School District
Exhibit J-1
Net Assets by Component,
Last Nine Fiscal Years
(accrual basis of accounting)
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
Governmental activities
Invested in capital assets, net of related debt
3,144,087
$          
3,886,243
$         
982,692
$         
3,284,796
$      
4,701,915
$      
5,259,580
$      
5,952,191
$      
7,101,189
$      
3,838,002
$      
5,201,910
$    
Restricted
1,027,060
            
641,548
             
4,535,832
       
3,758,903
       
2,266,166
       
3,345,327
       
3,452,501
       
2,479,431
       
3,959,208
       
4,653,487
     
Unrestricted
87,442
                 
9,184
                 
(203,889)
         
(306,622)
         
870,558
          
200,447
          
(39,897)
           
209,806
          
431,649
          
726,559
        
Total governmental activities net assets
4,258,589
            
4,536,975
$         
5,314,635
$      
6,737,077
$      
7,838,639
$      
8,805,354
$      
9,364,795
$      
9,790,426
$      
8,228,859
$      
10,581,956
$  
Business-type activities
Invested in capital assets, net of related debt
187,198
$             
184,201
$            
181,823
$         
64,886
$           
59,621
$            
54,355
$           
49,091
$           
43,826
$           
38,561
$           
33,295
$          
Restricted
-
                 
Unrestricted
33,185
                 
37,191
               
35,131
            
30,950
            
56,515
             
65,400
            
80,736
            
83,927
            
80,705
            
90,264
           
Total business-type activities net assets
220,383
$             
221,392
$            
216,954
$         
95,836
$           
116,136
$         
119,755
$         
129,827
$         
127,753
$         
119,266
$         
123,559
$       
District-wide
Invested in capital assets, net of related debt
3,331,285
$          
4,070,444
$         
1,164,515
$      
3,349,682
$      
4,761,536
$      
5,313,935
$      
6,001,282
$      
7,145,015
$      
3,876,563
$      
5,235,205
$    
Restricted
1,027,060
            
641,548
             
4,535,832
       
3,758,903
       
2,266,166
       
3,345,327
       
3,452,501
       
2,479,431
       
3,959,208
       
4,653,487
     
Unrestricted
120,627
               
46,375
               
(168,758)
         
(275,672)
         
927,073
          
265,847
          
40,839
            
293,733
          
512,354
          
816,823
        
Total district net assets
4,478,972
$          
4,758,367
$         
5,531,589
$      
6,832,913
$      
7,954,775
$      
8,925,109
$      
9,494,622
$      
9,918,179
$      
8,348,125
$      
10,705,515
$  
Source:  CAFR Scehdule A-1
Fiscal Year Ending June 30,
75

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