GADSDEN ELEMENTARY SCHOOL DISTRICT NO. 32

GADSDEN ELEMENTARY SCHOOL DISTRICT NO. 32

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P.O. Box 6870 ? San Luis, Arizona 85349

GADSDEN ELEMENTARY SCHOOL DISTRICT NO. 32 SAN LUIS, ARIZONA

COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2012

Issued by: Business and Finance Department

GADSDEN ELEMENTARY SCHOOL DISTRICT NO. 32

TABLE OF CONTENTS

INTRODUCTORY SECTION Letter of Transmittal ASBO Certificate of Excellence GFOA Certificate of Achievement Organizational Chart List of Principal Officials

FINANCIAL SECTION INDEPENDENT AUDITORS' REPORT MANAGEMENT'S DISCUSSION AND ANALYSIS (MD&A)

(Required Supplementary Information) BASIC FINANCIAL STATEMENTS

Government-Wide Financial Statements: Statement of Net Assets Statement of Activities

Fund Financial Statements: Balance Sheet ? Governmental Funds Reconciliation of the Balance Sheet ? Governmental Funds to the Statement of Net Assets Statement of Revenues, Expenditures and Changes in Fund Balances ? Governmental Funds Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances ? Governmental Funds to the Statement of Activities

Page i

vii viii

ix x

1 5

18 19

22 25 26

28

GADSDEN ELEMENTARY SCHOOL DISTRICT NO. 32

TABLE OF CONTENTS (Cont'd)

FINANCIAL SECTION (Cont'd) BASIC FINANCIAL STATEMENTS (Concl'd)

Statement of Net Assets ? Proprietary Fund Statement of Revenues, Expenses and Changes in Fund Net Assets ? Proprietary Fund Statement of Cash Flows ? Proprietary Fund Statement of Fiduciary Assets and Liabilities Notes to Financial Statements SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES ? BUDGET AND ACTUAL (Required Supplementary Information) General Fund Title I Grants Fund Note to Required Supplementary Information COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES Governmental Funds: Combining Balance Sheet ? All Non-Major Governmental Funds ?

By Fund Type Combining Statement of Revenues, Expenditures and Changes in

Fund Balances ? All Non-Major Governmental Funds ? By Fund Type Special Revenue Funds:

Combining Balance Sheet Combining Statement of Revenues, Expenditures and

Changes in Fund Balances

Combining Schedule of Revenues, Expenditures and Changes in Fund Balances ? Budget and Actual

Page 29 30 31 32 33

54 55 56

60 62 66 70 76

GADSDEN ELEMENTARY SCHOOL DISTRICT NO. 32

TABLE OF CONTENTS (Cont'd)

FINANCIAL SECTION (Concl'd) COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND

SCHEDULES (Concl'd) Debt Service Fund:

Schedule of Revenues, Expenditures and Changes in Fund Balance ? Budget and Actual

Capital Projects Funds: Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes in Fund Balances Combining Schedule of Revenues, Expenditures and Changes in Fund Balances ? Budget and Actual

Agency Fund: Statement of Changes in Fiduciary Assets and Liabilities

STATISTICAL SECTION Financial Trends: Net Assets by Component Expenses, Program Revenues, and Net (Expense)/Revenue General Revenues and Total Changes in Net Assets Fund Balances ? Governmental Funds Governmental Funds Revenues

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94 96 98 100 108

111 112 114 116 118

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