JEFFERSON PARISH .gov

JEFFERSON PARISH

P(JBLIC SCHOOL SYSTEM,

ReleaseDateZ ~ _~O/

C o m p reh en sive A n n u a l F in a n cia l R ep o rt

F IS C A L Y E A R E N D E D JU N E 3 0 ,20 0 0

P repared B y D ivision ofA dm inistration and Finance

50 1 M A N H A TTA N B O U LEVA R D H A R V EY,LO U IS IA N A 700 58-4495

JF.FFERSO N PA RISH PUBt.IC ~CHO O L SYSTEM

CO M PREHENSIVE ANNUA L FINANCIA L REPO RT Y EA R ENDED JUNE 30,2000 TA BLE O F CO NTENTS NTRO DUCTIO N SECTIO N

SchoolBoard and A dm inistrativeO fi cials

1

O rganizationalChart

ii

Transm ittalLetter

iii

A SB O Certificale ofExcellence in FinancialR eporting

xix

G FO A Certificate in A chievem entforExcellencein FinancialReporting

xx

FINANCIA L SECTIO N

Exhibit

A -I A -2 A -3 A -4 A -5 A -6

Schedule B -l B -2

IndependentA uditors'Report

GeneralPurposeFinancialStatem ents: Com bined Balance Sheet-A llFund Types,A ccountGroupsand

D iscretely Presented C om ponentU nit Com bined Statem entofRevenues,Expendituresand Changesin

Fund B alances-A llG overn m entalFund Typ esand D iscretely thesented C om ponentU nit

Con-tbined Statem entofRevenues,Expendituresand Changesin Fund

Balances-Budget(Non-GAAPBudgetary Basis)andActual-

G eneraland SpecialR evenueFund Typ es Statem entofRevenues,Expensesand ChangesirlRetained

Earnings-Proprietary Fund Type-SchoolLunch Enterprise Fund Statem entofCash Flow s-Proprietary Fund Typ e-School Lunch Enterp riseFund N otesto FinancialStatem ents

Com bining and h~dividualFundFinancialStatem entsand Schedules

G eneralFund

ScheduleofRevenuesCom paredtoBudget(Non-GAAP Budgetary Basis)

ScheduleofExpendituresComparedtoBudget(Non-GAAP Budgetary Basis)

Page 1 4

12 13 14

36 37

Schedule

TA BLE O F CO NTENTS,CO NTIN UED

SpecialR evenue Funds

B -3

Com bining Balance Sheet

42

B -4

Com bining Statem entofRevenues,Expendituresand

Changesin Fund Balances

46

B -5

ScheduleofRevenues,Expendituresand Changesin Fund Balances-

Budget(Non-GAAPBudgetaryBasis)andActual-

A dultEducation Fund

50

B -6

Schedule ofR evenues,Expendituresand Changesin Fund

Balances-Budget(Non-GAAP Budgetary Basis)andActual-

Com m unity Education Fund

D ebtServiceFunds

B -7

C om bining B alance Sheet

53

I3-8

Com bining Statem entofR evenues,Expendituresand

C hangesin Fund B alances

55

CapitalProjectsFunds

B -9

Com bining B alance Sheet

58

B -10

Com bining Statem entofRevenues,Expendituresand

C hangesin Fund Balances

59

A gency Funds

B -11

Com bining Statem entofChangesin A ssetsand Liabilities-

A llA gency Funds

G eneralFixed A ssetA ccountGroup

B -12

ScheduleofG eneralFixed A ssets-By Function and A ctivity

64

B -13

Schedule ofChangesin G eneralFixed A ssets-B y Function

and A ctivity

65

O therSupplem entalInform ation

B S-I

ScheduleofOperating and Com ponentU nitTransfers

67

B S-2

ScheduleofCom pensation Paid 1o SchoolB oard M em bers

69

TA BLE O F CO NTENTS,CO NTINUED

Table

10 11 12 13

STATISTICA L SECTIO N

(Unaudited)

G eneralG overn m entalExpendituresby Function -LastTen FiscalY ears G eneralG overnm entalRevenuesby Source-LastTen FiscalY ears l'roperty Tax Leviesand Collections-LastTen FiscalY ears A ssessed TaxableV alueby TypeofProperty -LastTen

FiscalY ears ]'roperty Tax Rates-A llD irectand O verlapping G overnm ents

(Per$100ofAssessedValue)-Last"fenFiscalYears

Ratio ofN etG eneralBonded D ebtto A ssessed V alueand N etBonded D ebtperCapita-LastTen FiscalY ears

Com putation ofLegalD ebtM argin Com putation ofD irectand O verlapping D ebt l'atio ofAnnualD ebtServiceforG eneralBonded D ebt

to TotalG eneralExpenditures-LastTen FiscalY ears D em ographicStatistics-LastTen I~'iscalY ears Property V alue and Construction _kLastTen FiscalY ears PrincipalT axpayers M iscellaneousInform ation

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