GONZALES INDEPENDENT SCHOOL DISTRICT

GONZALES INDEPENDENT SCHOOL DISTRICT

ANNUAL FINANCIAL AND COMPLIANCE REPORT

FOR THE YEAR ENDED AUGUST 31, 2019

GONZALES INDEPENDENT SCHOOL DISTRICT ANNUAL FINANCIAL AND COMPLIANCE REPORT

FOR THE YEAR ENDED AUGUST 31, 2019

Exhibit

TABLE OF CONTENTS

CERTIFICATE OF BOARD

FINANCIAL SECTION

A-1 B-1

C-1 C-1R

C-2

C-2R

C-3

Independent Auditor's Report Management's Discussion and Analysis

Basic Financial Statements: Government-wide Financial Statements: Statement of Net Position Statement of Activities

Governmental Fund Financial Statements: Balance Sheet ? Governmental Funds Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position Statement of Revenues, Expenditures, and Changes in Fund Balance ? Governmental Funds Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance of Governmental Funds to the Statement of Activities Statement of Revenues, Expenditures, and Changes in Fund Balance ? Budget and Actual ? General Fund

Fiduciary Fund Financial Statements:

E-1

Statement of Net Position ? Fiduciary Funds

E-2

Statement of Changes in Net Position ? Fiduciary Funds

Notes to the Financial Statements

Required Supplementary Information:

G-1

Schedule of the District's Proportionate Share of the Net Pension Liability ?

Teacher Retirement System

G-2

Schedule of District Contributions ? Teacher Retirement System

G-3

Schedule of the District's Proportionate Share of the Net OPEB Liability ?

Texas Public School Retired Employees Group Insurance Plan

G-4

Schedule of District Contributions ? Texas Public School Retired Employees

Group Insurance Plan

Notes to Required Supplementary Information

Combining and Individual Fund Statements and Schedules:

H-1

Combining Balance Sheet ? Nonmajor Governmental Funds

H-2

Combining Statement of Revenues, Expenditures, and Changes in Fund Balance ?

Nonmajor Governmental Funds

H-3

Combining Statement of Net Position ? Fiduciary Funds

H-4

Combining Statement of Changes in Net Position ? Fiduciary Funds

Page 1

5 9

20 21

22 23 24 25 27

28 29 31

60 61 62 63 65

70 74 78 80

GONZALES INDEPENDENT SCHOOL DISTRICT ANNUAL FINANCIAL AND COMPLIANCE REPORT

FOR THE YEAR ENDED AUGUST 31, 2019

TABLE OF CONTENTS (Continued)

FINANCIAL SECTION (Continued)

Combining and Individual Fund Statements and Schedules (Continued):

J-1

Schedule of Delinquent Taxes Receivable

82

J-4

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

Budget and Actual ? Child Nutrition Fund

84

J-5

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

Budget and Actual ? Debt Service Fund

85

L-1

Schedule of Required Responses to Selected School First Indicators

87

FEDERAL AWARDS SECTION

Independent Auditor's Report on Internal Control Over Financial Reporting

and on Compliance and Other Matters Based on an Audit of Financial Statements

Performed in Accordance with Government Auditing Standards

91

Independent Auditor's Report on Compliance and Internal Control for Each

Major Program as Required by Uniform Guidance and Report on the Schedule

of Expenditures of Federal Awards

95

K-1 Schedule of Expenditures of Federal Awards

99

Notes to the Schedule of Expenditures of Federal Awards

101

Schedule of Findings and Questioned Costs

103

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