SHELBY COUNTY BOARD OF EDUCATION
SHELBY COUNTY BOARD OF EDUCATION
(A Component Unit of Shelby County, Tennessee)
COMPREHENSIVE ANNUAL FINANCIAL REPORT
For the Fiscal Year Ended June 30, 2013
SHELBY COUNTY BOARD OF EDUCATION COMPREHENSIVE ANNUAL FINANCIAL REPORT
For the Fiscal Year Ended June 30, 2013
Prepared by:
Shelby County Board Of Education
Department of Finance
SHELBY COUNTY BOARD OF EDUCATION (A Component Unit of Shelby County, Tennessee)
June 30, 2013
TABLE OF CONTENTS
INTRODUCTORY SECTION
PAGE(S)
Letter of Transmittal .............................................................................................................. i Board of Shelby County .......................................................................................................viii Shelby County Board of Education Organizational Chart .................................................... ix
FINANCIAL SECTION
Independent Auditors' Report.................................................................................................3 Management's Discussion and Analysis.................................................................................6
BASIC FINANCIAL STATEMENTS
Statement of Net Position .....................................................................................................23 Statement of Activities ..........................................................................................................24 Balance Sheet - Governmental Funds ...................................................................................25 Reconciliation of Balance Sheet - Governmental Funds to
the Statement of Net Position...........................................................................................26 Statement of Revenues, Expenditures, and Changes in
Fund Balances - Governmental Funds .............................................................................27 Reconciliation of Statement of Revenues, Expenditures,
and Changes in Fund Balances - Governmental Funds....................................................28 Schedule of Revenues, Expenditures, and Changes in Fund Balances -
Budget and Actual (Budgetary Basis) - General Fund.....................................................29 Statement of Net Position - Proprietary Fund .......................................................................30 Statement of Revenues, Expenditures, and Changes in
Net Position - Proprietary Fund .......................................................................................31 Statement of Cash Flows - Proprietary Fund ........................................................................32 Statement of Fiduciary Net Position .....................................................................................33 Notes to the Financial Statements .........................................................................................34
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Funding Progress ? Defined Benefit Plan .........................................................63 Schedule of Funding Progress ? Other Post Employment Benefits Plan..............................63
SUPPLEMENTAL INFORMATION
Schedule of Revenues and Expenditures - By Type (Budgetary Basis) Federal Projects Funds .....................................................................................................66
Combining Fiduciary Funds - Statement of Changes in Net Position and Liabilities ...............68
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