GOOSE CREEK

GOOSE CREEK

Consolidated Independent School District

Baytown, Texas

Comprehensive Annual Financial Report For the Ten Months Ended June 30, 2013

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GOOSE CREEK CONSOLIDATED INDEPENDENT SCHOOL DISTRICT

BAYTOWN, TEXAS

COMPREHENSIVE ANNUAL FINANCIAL REPORT

FOR THE TEN MONTHS ENDED JUNE 30, 2013

PREPARED BY THE BUSINESS SERVICES DEPARTMENT

Margie M. Grimes, CPA Chief Financial Officer

Brigitte Clark, CPA Director of Finance

LeAna R. Dixon Controller

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GOOSE CREEK CONSOLIDATED INDEPENDENT SCHOOL DISTRICT COMPREHENSIVE ANNUAL FINANCIAL REPORT

JUNE 30, 2013

TABLE OF CONTENTS

PAGE EXHIBIT

INTRODUCTORY SECTION

Certificate of the Board............................................................................................................ 3

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Transmittal Letter .................................................................................................................... 5

Organizational Chart ............................................................................................................... 10

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Principal Officials and Advisors ............................................................................................. 11

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Government Finance Officers Association ? Certificate of Achievement for

Excellence in Financial Reporting ............................................................................... 12

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Association of School Business Officials International ? Certificate of Excellence in

Financial Reporting ...................................................................................................... 13

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FINANCIAL SECTION

Independent Auditors' Report.................................................................................................. 17

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Management's Discussion and Analysis.................................................................................. 19

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Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position .......................................................................................... 30 A-1

Statement of Activities .............................................................................................. 31 B-1

Funds Financial Statements:

Balance Sheet ? Governmental Funds ...................................................................... 32 C-1

Reconciliation of the Governmental Funds Balance Sheet to the

Statement of Net Position .................................................................................. 35 C-2

Statement of Revenues, Expenditures, and Changes in

Fund Balances ? Governmental Funds ............................................................... 36 C-3

Reconciliation of the Governmental Funds Statement of Revenues, Expenditures,

and Changes in Fund Balances to the Statement of Activities........................... 38 C-4

Statement of Net Position ? Proprietary Funds.......................................................... 39 D-1

Statement of Revenues, Expenses, and Changes in

Fund Net Position ? Proprietary Funds .............................................................. 40 D-2

Statement of Cash Flows ? Proprietary Funds........................................................... 41 D-3

Statement of Fiduciary Net Position ? Fiduciary Funds ........................................... 42

E-1

Statement of Changes in Fiduciary Fund Net Position ? Fiduciary Funds ................ 43

E-2

Notes to the Financial Statements ................................................................................. 44

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Required Supplementary Information:

Schedule of Revenues, Expenditures, and Changes in Fund Balance

Budget and Actual ? General Fund........................................................................... 69

F-1

Notes to the Required Supplementary Information .......................................................... 70

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Combining and Individual Fund Statements and Schedules:

Combining Balance Sheet ? Nonmajor Governmental Funds ......................................... 76 G-1

Combining Statement of Revenues, Expenditures and

Changes in Fund Balances ? Nonmajor Governmental Funds ................................ 82 G-2

Combining Statement of Net Position ? Proprietary Funds ............................................. 89 H-1

Combining Statement of Revenues, Expenses, and Changes in

Fund Net Position ? Proprietary Funds ................................................................... 90 H-2

Combining Statement of Cash Flows ? Proprietary Funds .............................................. 91 H-3

Statement of Changes in Assets and Liabilities ? Agency Fund ...................................... 92

I-1

Compliance Schedules:

Schedule of Delinquent Taxes Receivable (June 30, 2013).............................................. 94

J-1

Schedule of Delinquent Taxes Receivable (August 31, 2013) ......................................... 96

J-2

Schedule of Expenditures for Computations of Indirect Cost for

2014-2015 ? General and Special Revenue Funds ............................................. 98

J-3

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