GADSDEN ELEMENTARY SCHOOL DISTRICT NO. 32
GADSDEN ELEMENTARY SCHOOL DISTRICT NO. 32
Comprehensive Annual Financial Report
Fiscal Year Ended June 30, 2017
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, 2017
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 AUDITOR'S REPORT MANAGEMENT'S DISCUSSION AND ANALYSIS (MD&A) BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements: Statement of Net Position Statement of Activities
Fund Financial Statements: Balance Sheet ? Governmental Funds Reconciliation of the Balance Sheet ? Governmental Funds to the Statement of Net Position 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
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GADSDEN ELEMENTARY SCHOOL DISTRICT NO. 32
TABLE OF CONTENTS
FINANCIAL SECTION BASIC FINANCIAL STATEMENTS
Statement of Net Position ? Proprietary Fund Statement of Revenues, Expenses and Changes in Fund Net Position ? Proprietary Fund Statement of Cash Flows ? Proprietary Fund Statement of Assets and Liabilities ? Fiduciary Funds Notes to Financial Statements REQUIRED SUPPLEMENTARY INFORMATION Schedule of Revenues Expenditures and Changes in Fund Balances ? Budget and Actual: General Fund Food Service Fund Schedule of Proportionate Share of the Net Pension Liability Schedule of Contributions Schedule of Funding Progress Notes 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
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GADSDEN ELEMENTARY SCHOOL DISTRICT NO. 32
TABLE OF CONTENTS
FINANCIAL SECTION COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND
SCHEDULES 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 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 Assets and Liabilities
STATISTICAL SECTION Financial Trends: Net Position by Component Expenses, Program Revenues, and Net (Expense)/Revenue General Revenues and Total Changes in Net Position Fund Balances ? Governmental Funds
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